From financial reporting to ESG reporting: a bibliometric analysis of the evolution in corporate sustainability disclosures

H Diwan, B Amarayil Sreeraman - Environment, development and …, 2024 - Springer
Sustainability reporting is the new language of business communication with its
stakeholders under the frameworks like GRI, TCFD, and CDP. Non-financial performances …

Evaluating MNEs' role in implementing the UN Sustainable Development Goals: The importance of innovative partnerships

LC Leonidou, M Theodosiou, F Nilssen… - International Business …, 2024 - Elsevier
This article focuses on the role that MNEs play in the implementation of the 17 UN
Sustainable Development Goals (SDGs). Using input collected from the corporate websites …

Sustainable development goals (SDGs) as a framework for corporate social responsibility (CSR)

N Fallah Shayan, N Mohabbati-Kalejahi, S Alavi… - Sustainability, 2022 - mdpi.com
Corporate Social Responsibility (CSR) has been an articulated practice for over 7 decades.
Still, most corporations lack an integrated framework to develop a strategic, balanced, and …

Organizations' engagement with sustainable development goals: From cherry‐picking to SDG‐washing?

I Heras‐Saizarbitoria, L Urbieta… - Corporate Social …, 2022 - Wiley Online Library
This article analyzes the organizational engagement with the United Nations sustainable
development goals (SDGs), an initiative for corporate social responsibility also referred to as …

Gender diversity and SDG disclosure: the mediating role of the sustainability committee

G Zampone, G Nicolò, G Sannino… - Journal of Applied …, 2024 - emerald.com
Purpose The study examines the association between board gender diversity and
Sustainable Development Goal (SDG) disclosure from an international and longitudinal …

[HTML][HTML] Sustainable development goal reporting: Contrasting effects of institutional and organisational factors

N Subramaniam, S Akbar, H Situ, S Ji… - Journal of Cleaner …, 2023 - Elsevier
Businesses are increasingly expected to disclose their progress towards sustainable
development via engagement with the United Nations Sustainable Development Goals …

Voluntary disclosure of Sustainable Development Goals in mandatory non‐financial reports: The moderating role of cultural dimension

S Pizzi, M Del Baldo, F Caputo… - Journal of International …, 2022 - Wiley Online Library
Abstract The Directive 2014/95/EU represents one of the main innovations introduced by the
European Commission to encourage large companies to disclose their contribution to …

Exploring sustainable development goals reporting practices: From symbolic to substantive approaches—Evidence from the energy sector

F Manes‐Rossi, G Nicolo' - Corporate Social Responsibility …, 2022 - Wiley Online Library
Based on the legitimacy theory, the study enhances the understanding of disclosure
practices of European companies operating in the energy sector regarding the adherence to …

Impact of self-efficacy and work discipline on employee performance in sociopreneur initiatives

S Lestari, S Watini, DE Rose - Aptisi Transactions on …, 2024 - att.aptisi.or.id
Understanding the determinants of employee performance is crucial for achieving
organizational success. This study investigates how self-efficacy and work discipline affect …

Assessing the implementation of sustainable development goals: does integrated reporting matter?

S Hamad, FW Lai, MK Shad, SFA Khatib… - … Management and Policy …, 2023 - emerald.com
Purpose This study aims to investigate the performance of Sustainable Development Goals
(SDGs) of public listed companies (PLCs) in Malaysia through their SDGs disclosure. In …