Purpose The first purpose of this paper is to investigate whether corporate governance
mechanisms, in particular the characteristics of the board, audit committee and risk …

Integrated reporting (IR) approach, as the latest advancement in organisational reporting
approaches, aims to elevate the integration level of environmental, social, and governance …

The study assesses whether CEO power and firm environmental sensitivity matter to board
diversity (ie, board cultural (BCD) and board gender (BGD) diversity) and corporate …

Purpose This study aims to evaluate the relationship between integrated reporting and
management's opportunistic behavior (ie, accrual and real earnings management) and the …

Purpose This study examines the effect of the environmental sensitivity of firms on the
relationship between integrated reporting (IR) quality and sustainability performance. Prior …

Integrated reporting (IR) represents a cutting-edge model for sustainability reporting. Despite
gaining traction in several countries, its acceptance in China remains limited, with research …

This study concentrates on the link between audit quality and materiality disclosure quality in
integrated reporting and the moderating effect of carbon assurance quality. The cross …

Research on sustainability and firm value has increased recently. However, there is little
evidence in this context from ASEAN+ 3 (ie, three major Asian economies [South Korea …

Purpose This paper aims to examine the evolution in the quality of integrated reporting
disclosures using the International Integrated Reporting Council's (IIRC) seven guiding …

Purpose This study aims to clarify the value of sustainable development goals (SDGs)
commitment by examining the moderating role of firms' commitment to SDGs on firms' …