Purpose: This study aims to explore the preparers’ perceptions of sustainability reporting as a distinct voluntary corporate reporting practice in the Middle East. It links these perceptions to the influences of local and global institutional contexts and how companies respond to them....

Purpose: This study aims to assess the current state of research on the use of sustainability balanced scorecards (SBSCs), as they relate to environmental performance-related outcomes. It also seeks to present a conceptual framework proposing relationships between SBSC and environmental...

Purpose: The purpose of this paper is to systematically review the literature on corporate governance and sustainability integration in identifying the main rigidity, infirmity and gaps in the current literature, and also to mention future research paths. Design/methodology/approach: A...