Purpose - The main purpose of the Dubai Electricity and Water Authority (DEWA) sustainability case is to allow students to explore how nonfinancial information reported in sustainability plays a vital role in maintaining a trade-off between current economic pressure and future environmental...

Die Studie analysiert die rechtlichen Rahmenbedingungen zur ökologischen Nachhaltigkeitsberichterstattung europäischer Telekommunikationsunternehmen. Die Berichterstattung ist nicht nur ein Instrument der Transparenz, sondern auch in weiten Teilen eine rechtliche Verpflichtung, die durch...

A detailed analysis of non-financial and sustainability reporting may indicate companies' attention to and responsibility regarding environmental, social, and economic aspects. This article investigates the correlation between environmental performance as a non-financial metric and financial...

This research explores whether internationalization and the foreignness of the board of directors, two important international forces, motivate firms to issue sustainability reports in the context of Vietnam, a developing country. This study uses pooled and fixed effect multinomial logit...

Purpose - The primary objective of this research is to chronicle how the Environmental Protection Agency (EPA) and other United States Federal Government Agencies (USFGA) agencies have played a role in shaping the trajectory of financial reporting for sustainability, with a particular emphasis...

Europe has just published a new Directive on Corporate Sustainability Reporting disclosure and is elaborating new European Sustainability Reporting Standards. To analyze whether companies are complying with the new disclosure requirements before the Corporate Sustainability Reporting Directive...

This article explores reporting on supply chain sustainability from the perspective of opportunities and challenges for multinational manufacturing companies, considering the evolved European Union (EU) regulations and the scope and complexity of international supply chains. In the theoretical...

The subject of sustainability reporting is becoming increasingly important. In consequence of the implementation of the Corporate Sustainability Reporting Directive, a substantial number of companies will be required to have their sustainability reports audited beginning from financial year...

The objective of this study is to present an overview of sustainability reporting in the financial industry between 2016 and 2024, carrying out a systematic review of the literature on the topic in the banking sector. The theoretical framework addresses the integration of sustainability from the...

This research examines the association between audit committee characteristics (e.g., audit committee presence, audit committee meetings, audit committee size, audit committee financial expertise, audit committee independence, and audit committee effectiveness) and sustainability disclosures by...