This study provides a comprehensive systematic review of the sustainability reporting
research focused on Africa. Using a systematic literature review approach, we synthesized …

Purpose The purpose of this study is to investigate whether a unified understanding of
materiality is possible, given that conceptual pluralism represents a key characteristic of …

This study aims to examine the effects of board mechanisms (board size, board
independence, board gender, board educational background, board tenure, foreign …

Purpose The purpose of the review is to synthesize the research on materiality measures of
sustainability reporting and highlight how preparers, users, auditors, regulators and other …

We develop a novel and generic text-based measure to classify and evaluate greenhouse
gas (GHG) disclosures. We construct the measure using collocation analysis of GHG-related …

This study examines the relationship between ESG disclosure, innovation, and the financial
performance of Chinese A-share firms. Utilising stakeholder, resource-based, and legitimacy …

In these editorial reflections, we revisit the main developments of the last year with a
particular emphasis on themes of inspiration and orientation. In doing so, we pay tribute to …

Purpose: The purpose of this analysis is to examine the theoretical foundations of materiality
research within sustainability reporting, the current state of research and the legitimacy of …

The integrated reporting (IR) movement aims to improve the transparency of corporate
reporting and provide a comprehensive account of how organisations create value over …

Purpose. The purpose of the article is to model the paradigm of accounting and reporting
development in the context of the agricultural enterprise's sustainability. Methodology …