Sustainability reporting is the new language of business communication with its
stakeholders under the frameworks like GRI, TCFD, and CDP. Non-financial performances …

This study investigates sustainability reporting (SR) in the construction industry, which is vital
to achieving sustainable development goals. Despite extensive research on sustainability …

Purpose This paper aims to contribute to the existing capital structure and board structure
literature by examining the relationship among corporate governance, ownership structure …

This study explores the impact of Environmental, Social, and Governance (ESG)
performance, Global Reporting Initiative (GRI) framework adoption, and ESG reporting …

This study aims to develop accounting standards, curriculums, and research to cope with the
rapid development of big data. The study presents several potential convergence points …

In this paper we conceptually identify the gap in the literature about lack of business's
awareness in non‐financial activities, especially biodiversity, which can be responsible for …

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

This paper examines the impact of Sharia supervisory board (SSB) and governance
structures on the extent of operational risk disclosures (ORDs), using a sample of 63 Islamic …

This paper seeks to contribute to the existing business strategy and the environment
literature by investigating the disclosure practices of biodiversity/extinction (B/E) and …

Purpose This study aims to furnish the systematic literature review on integrated reporting
(IR) and answer three research questions: How has the IR concept been developed recently …