Based on panel data on forty countries along the Belt and Road (B&R) from 2010 to 2018, this study adopts the instrumental variable method (FE and 2SLS models) to explore the impacts of digital financial inclusion on sustainable employment in the B&R countries. Taking full consideration of...

Purpose – This study explores the quality of sustainability reporting (QSR) and the impact of regulatory guidelines, social performance and a standardised reporting framework (using the Global Reporting Initiative [GRI] guidelines) on QSR in the context of banks in...

Global banks play intermediary and even direct roles in achievement of the UN Sustainable Development Goals (SDGs). However, developmental progress is complex to measure due to siloed, varied and even non-transparent, ambiguous, non-standardized ways of calibration and reporting. This research...