Companies play a significant role in addressing the challenges of the Sustainable
Development Goals (SDGs), and sustainability reporting is a strategic tool for decision …

Research has shown that sustainability reporting can positively influence organizational
accountability and transparency. However, little research has been done to compare how …

Purpose: This study aims to examine the effect of eco-efficiency on the company's financial
performance. This study uses natural resource-based theory to provide empirical evidence …

This paper examined the effects of audit committee attributes on the sustainability reporting
(SR) of commercial banks in Indonesia. This study conducted a cross-sectional and time …

This paper analyzes the factors influencing sustainability reporting practices among listed
companies in Oman during the period 2015–2021. The data was collected from the Muscat …

This study investigates whether sustainability reporting can moderate the effect of
profitability on firm value. Using a quantitative approach, it examines profitability as the …

Public sector organizations play an essential role in supporting the government's
commitment to sustainable development. These organizations are expected to disclose …

With persistence increase in global economy, sustainability reporting is deteriorating and the
problem of global warming is becoming more and more serious. Thus, sustainability …

AbstractPension funds in Iran use a defined benefit pension plan, and their sustainability is
important. However, the evaluation of their sustainability has always been criticized …