Purpose This study aims to examine the impact of firm-level corporate social responsibility (CSR) governance characteristics on the extent, quality and comprehensiveness of CSR reporting of Pakistani listed enterprises. Design/methodology/approach This study used content analysis of corporate...

Purpose: We investigate the integration of the United Nation's Sustainable Development Goals (SDGs) into the Global Reporting Initiative (GRI)– based reporting thus exploring the factors that influence the adoption of the SDGs by organizations. Design/methodology/approach: We analyzed the GRI...

This chapter analyzes the development of green finance by sector. To this extent, it first examines the role of multilateral development banks in launching and fostering green finance and sustainable finance. Hence, it assesses the approaches adopted by industrial companies to embrace...

Regulators and stakeholders demand reliable, valid and comparable information about a company's operations - and increasingly, not only its financial performance, but its non-financial impacts on society and the natural environment. Accordingly, regulators and reporting entities have developed...

Purpose The new additions to Brazil, Russia, India, China and South Africa (BRICS) expand into the broader Middle East and North Africa region, adding some of the largest populations and strongest economies of the region to BRICS+. Since the BRICS summit in August 2023, significant media...