Purpose The purpose of this paper is to provide a systematic and comprehensive review of
the existing literature on the determinants of firms reporting practices. Design/methodology …

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 …

While there is ample evidence that non-financial firms' financial performance and social and
environmental performance are related, evidence for the banking sector remains limited and …

Departing from previous studies, which have mostly focused on Western countries, our work
investigates the determinants of the corporate environment, social and governance (ESG) …

Purpose The purpose of this study is to investigate empirically what affects Global Reporting
Initiative (GRI)-based sustainability reporting and its relationship with firm performance in the …

This paper examines whether state subsidy is a determinant of the voluntary corporate
social responsibility (CSR) disclosures of Chinese listed firms. Using archival data from a …

This study aims to gather empirical evidence on the influence of regulators, institutional
ownership, firm size, and profitability to carbon emission disclosure. Measurements …

The public administration sector, including state owned enterprises (SOEs), has developed
various types of information disclosure practice, in response to stakeholders' demands, in …

This paper analyzes the extent to which CEO (chief executive officer) tenure affects the
corporate social and environmental performance of all nonfinancial Chinese firms listed in …

The study offers a comprehensive and critical systematic literature review (SLR) alongside
an analysis of recent literature regarding the significance of corporate social responsibility …