Stakeholders' awareness of corporate social responsibility has increased, with governments,
companies, investors, and consumers paying more attention to environmental sustainability …

For four decades, reporting on corporate responsibility by businesses has been the subject
of empirical research. In the 1970s and 1980s, studies mostly originated from Anglo‐Saxon …

Purpose The study seeks to evaluate the extent and quality of environmental reporting
following a longitudinal analysis and covering a wide spectrum of industries in a single …

Purpose This paper aims to define and measure the environmental capabilities that are
applied when the circular economy (CE) is introduced in businesses. Founded on the …

In recent years, attention to the circular economy (CE) has grown considerably and it is now
recognised as a model capable of overtaking the current linear economy of unsustainable …

The European sustainable finance taxonomy requires financial and nonfinancial companies
to provide investors with information about the environmental performance of their assets …

Companies disclosing nonfinancial information through sustainability reporting practices
provide markets with data on their social, environmental, and governance performance. The …

Purpose The aim of this paper is to examine the effects of the European Non-financial
Reporting Directive (2014/95/EU) on firms' sustainability reporting practices, especially …

Family firms are ubiquitous and play a crucial role across all world economies, but how they
differ in the disclosure of social and environmental actions from non-family firms has been …

Given the rising emphasis on environmental disclosures and the expressed importance of
'good'governance in determining the extent of information disclosure in general, we examine …