Since the end of the 1990s, sustainability reporting has become an increasingly relevant
topic in business and academia. However, literature is still limited in quantity and no major …

Despite ample research on corporate governance (CG) and corporate social responsibility
(CSR), there is a lack of consensus on the nature of the relationship between these two …

This study investigates the association between environmental, social, and governance
(ESG) disclosure and diversity of the board of directors (BoD) in Italian listed companies …

This paper aims to critically review the existing literature on the relationship between
corporate governance, in particular board diversity, and both corporate social responsibility …

Business can play a critical role in the achievement of the Sustainable Development Goals
(SDGs). Contextually, business reporting on the SDGs can support organizations in …

Purpose The purpose of this paper is to systematise the research field of sustainability
reporting. The authors contribute to closing this research gap and, on the basis of this …

Environmental degradation, scarcity of resources, and societal issues have been resha**
the strategic agendas and governance mechanisms of many organizations. From a …

Sustainability-related non-financial information is increasingly deemed value relevant.
Against this background, two recent trends in non-financial reporting are frequently …

Firms interested in being perceived by all stakeholders and society as drivers of corporate
social responsibility (CSR) activities, especially regarding CSR reporting, should have …

In recent years, many companies have started to include references to the sustainable
development goals (SDGs) in their corporate reporting as a means for demonstrating their …