This article explores the role of sustainability reporting and governance in achieving national
sustainable development goals. Sustainable development goals focus on economic …

The study investigates the influence of corporate governance on environmental disclosure of
non-financial firms listed in Nigeria Stock Exchange (NSE), anchoring on †œtrinity …

This paper is dedicated, both theoretically and conceptually, to a methodical approach
towards the efficiency evaluation of proposed smart city solutions. The implementation of …

Purpose This paper aims to explore the development of sustainability accounting
information systems through lens of contingency theory. In this digital age when companies …

The aim of the paper is to examine the impact of environmental, social and corporate
governance (ESG) responsibility on the short-and long-term cost of debt. Linear regression …

Purpose Mobilizing a theoretical framework combining institutional logics and “imprinting”
lenses, this paper provides an in-depth contextualized analysis of how historical imprints …

The commitment of the European Union (EU) to Corporate Social Responsibility (CSR) is
projected into EU law about annual reporting by businesses. Since EU member states …

Abstract In the European Union, the importance of Corporate Social Responsibility reporting
is increasing, because 2017 is the year in which the CSR reporting of large companies …

Failure to obtain definitive results regarding the influence of corporate social responsibility
(CSR) on corporate financial performance (CFP) has prompted scholars to investigate …

Integrating environmental and social considerations into business strategies is critical to
progress toward achieving sustainable development. The paper utilizes a sample …