This study examines whether mandatory CSR expenditure has the same effect on firm performance after years of implementation. The data set consists of 80 firms with 640 firm-year observations on the Bombay Stock Exchange in India from 2013 to 2020 that practised sustainability reporting. This...

The purpose of the study is to examine whether mandatory CSR reporting affects the disability employment of listed firms and whether a family(non) management firm's perspective matter in the Indian context. From 2009 to 2020, the data set includes 80 firms with 960 firm-year observations,...

Purpose Every aspect of life has been affected by digitization, and the use of digital technologies to deliver banking services has increased significantly. The purpose of this study was to give a thorough review and pinpoint the intellectual framework of the field of research of the digital...

Using the stewardship theory and theory of fear of failure as the underlying theory, the study focuses on investigating CEO characteristics and disability employment of listed firms in India. The study employed descriptive statistics and feasible generalised least square (FGLS) assumption to...

This study aims to determine how sustainability reporting disclosures and report format affect company performance in India's mandatory reporting environment. The study employed feasible generalised least square, panel-correlated standard errors and probit regression. The sample size is 80, and...

Purpose - There is a growing interest in how firms respond to environmental degradation and societal challenges. Firms respond through their sustainability reports, but assurance of the reports gives confidence to the stakeholders. This study aims to identify the main research development in...

Africa is endowed with both natural resources and a young growing workforce. In light of this, it is obvious that regulations on labour markets will have significant impacts on economic growth, especially through effects on employment and productivity. This study provides information on labour...