Stakeholder Prioritization in Brazilian Companies Disclosing GRI Reports by Keysa Manuela Cunha de Mascena, Adalberto Americo Fischmann, João Maurício Gama Boaventura

“…The sample is composed of 90 companies with sustainability reporting adopting the Global Reporting Initiative (GRI) framework. …”
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Can enhanced CSR quality reduce the cost of debt capital? An empirical analysis of CEO expertise and non-financial reporting practices in China by Oleh Pasko, Yang Zhang, Nelia Proskurina, Vadym Sapych, Yelyzaveta Mykhailova

“…AcknowledgmentThis paper is co-funded by the European Union through the European Education and Culture Executive Agency (EACEA) within the project “EU Best Practice of Life Cycle Assessment, Social, Environmental Accounting and Sustainability Reporting” – 101047667-ERASMUS-JMO-2021-MODULE https://jm.snau.edu.ua/en/eu-best-practice-of-life-cycle-assessment-social-environmental-accounting-and-sustainability-reporting/ Oleh Pasko expresses sincere gratitude for the support from the Kirkland Research Program, generously provided by the Leaders of Change Foundation established by the Polish-American Freedom Foundation.…”
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Bibliometric analysis of digital financial reporting: a comprehensive review of research trends and emerging topics by Darmawati Darmawati, Elis Mediawati, Andi Ratna Sari Dewi

“…Key trends include advancements in sustainability reporting and improved financial reporting quality while emerging topics like XBRL and International Financial Reporting Standards (IFRS) reflect evolving research interests. …”
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Carbon footprint reduction practices in the Olympic Games: a policy mobility approach by Wesselia Isa Ngoenha

“…This allowed for the analysis of all documents related to Paris 2024's sustainability policy, including its sustainability commitments, sustainability and legacy plan, two pre-games sustainability reports, and the final sustainability report. …”
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UNCOVERING TRANSPARENCY IN BIODIVERSITY ACCOUNTING STANDARDS IN INDONESIA’S MINING SECTOR by Simon Nisja Putra Zai, Yuni Pristiwati Noer Widianingsih

“…Using a qualitative approach, this study analyzed 60 sustainability reports from 30 mining companies listed on the Indonesia Stock Exchange (IDX) in the 2022-2023 periods. …”
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WOMEN IN TOP ECHELON POSITIONS AND THEIR EFFECTS ON CARBON EMISSION DISCLOSURE: EVIDENCE FROM AN EMERGING NATION by Saheed Olanrewaju Issa, Abdulkadri Toyin Alabi, Abdulbaki Teniola Ubandawaki

“…Content analysis was employed on the annual report and sustainability report of 12 sampled listed deposit money banks in Nigeria to capture data on carbon emissions. …”
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Corporate Social Performance and Financial Performance in Brazilian Companies: Analysis of the Influence of Disclosure by Anderson Felipe Aedo Pereira, Fabrício Stocker, Keysa Manuela Cunha de Mascena, João Maurício Gama Boaventura

“…The results show that there is a positive and significant relationship between CSP and CFP in both directions of causality; however, it was found that the disclosure of sustainability reports does not intensify or alter the relationship between these performance variables.…”
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Biomass carbon emissions from nickel mining have significant implications for climate action by Evelyn M. Mervine, Rick K. Valenta, James S. Paterson, Gavin M. Mudd, Tim T. Werner, Ilyas Nursamsi, Laura J. Sonter

“…However, biomass carbon emissions from clearing vegetation for nickel mining are rarely included in corporate sustainability reports or considered in mineral sourcing decisions. …”
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EFFECT OF BOARD STRUCTURE ON CORPORATE SOCIAL AND ENVIRONMENTAL SUSTAINABILITY PERFORMANCE OF LISTED NIGERIAN OIL AND GAS FIRMS by Motunrayo Elizabeth OMOLEHIN, Folashade Olufunke OBAJE

“…The panel data generalized least squares (random effect) method was used to analyse data sourced from annual reports, sustainability reports of selected oil and gas firms listed on the floor of the Nigeria Exchange from 2012 to 2022 and CSRHub database. …”
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Materiality in reporting integration in South Africa: A natural language processing analysis by Cornelis T. van der Lugt, Hans-Peter Bakker, Nadia Mans-Kemp

“…Aim: Integrated and sustainability reports of selected South African companies were assessed to detect which topics and themes reporters viewed as material. …”
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Investigation of Selected Companies' Websites for Online Recruitment and Sustainability Indicators by Gamze Ay, Hasan Tutar

“…Organizations within the scope of the research state that they evaluate the innovative ideas of their human resources by developing innovative projects. However, sustainability reports, where employees are seen as an essential capital, may not be fully known by job applicants. …”
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