Corporate and Social Reporting

Anti-corruption disclosure (ACD) is increasingly important for evaluating how firms demonstrate openness, integrity, and responsibility to stakeholders and society in their efforts to combat this widespread issue. Accordingly, the study's objective is to examine the level and extent of ACD reporting practices in the corporate annual reports of companies operating in the banking, cement, and ceramic industries listed on the Dhaka Stock Exchange (DSE), Bangladesh. Additionally, this study aims to determine the impact of the companies' ACD reporting practices on their financial performance. Materials and Methods The authors purposefully selected thirty-six banks from the banking industry, seven companies from the cement industry, and five from the ceramic industry to complete this study. The contents and thematic analysis have been used in this study. The authors developed the "Anti-corruption Disclosures Index as per Global Reporting Initiatives (ACDIGRI)." It is divided into three main sections: "Operations Assessed for Corruption Risks," "Communications and Training about Anti-Corruption Policies and Procedures," and "Confirmed Corruption Incidents and Actions Taken." Together, these three parts make up eleven items. A regression model has been used to measure the association between the volume of anti-corruption disclosure reporting practices and the companies' financial performance. Findings The results of the study revealed that the firms in Bangladesh do not comply with international norms for ACD reporting practices. However, there is no specific guideline for doing so. As a result, there are noticeable differences in the caliber and volume of reports among various organizations. Additionally, research revealed a positive correlation between the volume and extent of corporate ACD practices and firms' financial performance, albeit not statistically significant. Although corporate ACD reporting processes have greatly improved internationally, the primary factor contributing to Bangladesh's deficiency in these practices is the lack of a legislative framework governing them. Consequently, organizations are making preparations in accordance with their level of willingness. Implication The study's findings proposed an ACD reporting framework for concerned authorities and policymakers to enhance good governance, accountability, and transparency, as these are regarded as fundamental issues for achieving the Sustainable Development Goals (SDGs) in a timely manner.

This paper examines the potential for strategic harmonization of ESG criteria with the SDGs in Azerbaijan as a country on a path from hydrocarbon dependence to sustainable, diverse model of economy. By employing a mixed-methods approach that combines quantitative performance measures with policy evaluation, the study identifies a four-phase framework to align ESG tasks with national SDGs priorities. Between 2020 and 2023, we observe meaningful advances in ESG indices, as per empirical evidence, such as a 3-p.p. rise in the proportion of renewable energy, a 10-p.p. rise in emission reduction targets, improvements in recycling rates and biodiversity protection. This progress is supported by Azerbaijan's growing financial investment in sustainability, particularly through its $19 billion Great Return program focused on postwar reconstruction and infrastructure related to the SDGs. The paper discusses if and how double materiality, institutional capacity and stakeholder engagement, support ESG-SDGs alignment. Regulatory fragmentation and inconsistent data are determined as critical barriers for ESG-SDGs alignment in Azerbaijan. Paper identifies that strong ESG will help accelerate the SDGs if supported at the national level and by corporate efforts. The paper identifies a localized model for ESG-SDGs alignment in emerging markets and highlights the need for systemic reforms, mandatory disclosure standards and inclusive governance to unlock Azerbaijan's full sustainability potential.

To investigate managerial perception-based determinants of the adoption of sustainability reporting (SR) by companies in Uganda. This study is cross-sectional. Data was collected through a questionnaire survey of 194 companies belonging to the Uganda Manufacturers' Association (UMA) and was analysed using multiple regression analysis. The findings suggest that lack of expertise, lack of training and negative attitudes/beliefs towards SR are significant and negative determinants of the adoption of SR. The results also show that resources, free training and support, and positive attitudes/beliefs towards SR are significantly and positively associated with the likelihood of the adoption of SR. Lack of time, lack of legal requirements and lack of stakeholder pressure are not significant determinants of the adoption of SR. Since the results are based on a questionnaire survey, they may suffer from issues associated with self-reporting data such as consistency seeking, self-enhancement and self-presentation, which may affect the reliability of the data. Nonetheless, the findings imply that there is a need to sensitise, train and provide support for companies to engage with SR. This study contributes to the literature on managerial perception-based determinants of the adoption of SR by extending the analyses using a multivariate approach. This enhances our understanding of how the determinants interact to explain the adoption of SR by companies in developing countries.

PurposeThe aim of the study is to investigate managerial perception-based determinants of the adoption of sustainability reporting (SR) by companies in Uganda.Design/methodology/approachThis study is cross-sectional. Data were collected through a questionnaire survey of 194 companies belonging to the Uganda Manufacturers Association (UMA) and were analysed using multiple regression analysis.FindingsThe findings suggest that lack of expertise, lack of training and negative attitudes/beliefs towards SR are significant and negative determinants of the adoption of SR. The results also show that resources, free training and support and positive attitudes/beliefs towards SR are significantly and positively associated with the likelihood of the adoption of SR. Lack of time, lack of legal requirements and lack of stakeholder pressure are not significant determinants of the adoption of SR.Research limitations/implicationsSince the results are based on a questionnaire survey, they may suffer ...

At a time when sustainability performance does not seem to match the expectations raised by the sustainable development concept and, moreover, when the economic downturn and crisis could be further eroding social and environmental concerns and values, the notion of sustainability crisis provides an interesting starting point to reflect on the role of Social and Environmental Accounting Research. Lack of humanity and values, short term economic approach, institutional capture and misunderstanding and misuse of democracy, have all served as catalysts of sustainability downturn and crisis. Thus, this editorial attempts to advance public interest accounting by discussing the controversy around Sustainability and Corporate Social Responsibility, expecting that the constitutive effects of researchers' words in this special issue and in future research agendas, will result in more transformative power relations able to enhance a healthy democracy inspired by the capacity to do things and to transform individuals' attitudes and behaviours, as well as the institutional response to the sustainability crisis.

Imagine a continent on the brink of environmental transformation where businesses claim to champion sustainability, yet behind the glossy reports and eco-friendly branding lies a disturbing truth. Greenwashing the deceptive act of exaggerating environmental commitments is silently eroding the foundations of Africa’s corporate sustainability movement, turning well-intentioned progress into performative gestures. In a region already facing climate risks, biodiversity loss, and resource scarcity, the consequences of misleading environmental claims extend far beyond reputation. They undermine genuine sustainability efforts, stall climate action, and deceive stakeholders who rely on corporate accountability to shape a more resilient future. If greenwashing continues unchecked, will Africa’s sustainability drive be remembered as real progress or as a grand illusion?
This whitepaper confronts the widespread practice of corporate deception, offering a call to action for businesses, regulators, and consumers to demand transparency and authenticity in Environmental, Social, and Governance (ESG) practices. Through data-driven insights and strategic solutions, it equips corporations with the tools to transition from mere rhetoric to impactful change, ensuring Africa’s green economy is built on integrity not illusion

Imagine a continent on the brink of environmental transformation where businesses claim to champion sustainability, yet behind the glossy reports and eco-friendly branding lies a disturbing truth. Greenwashing the deceptive act of exaggerating environmental commitments is silently eroding the foundations of Africa’s corporate sustainability movement, turning well-intentioned progress into performative gestures. In a region already facing climate risks, biodiversity loss, and resource scarcity, the consequences of misleading environmental claims extend far beyond reputation. They undermine genuine sustainability efforts, stall climate action, and deceive stakeholders who rely on corporate accountability to shape a more resilient future. If greenwashing continues unchecked, will Africa’s sustainability drive be remembered as real progress or as a grand illusion?

This paper provides a critical analysis of the legal framework for Corporate Social Responsibility (CSR) in India, with a focus on the Companies Act, 2013. It examines the provisions introduced under the Act, evaluates their impact on companies, and analyzes the broader societal implications. The study also presents statistical data on CSR spending in India and compares the Indian framework with global CSR standards. Despite the signicant improvements in corporate transparency and social responsibility, challenges persist, including limited enforcement and the prioritization of compliance over meaningful impact. Recommendations for strengthening the legal framework are also provided.

This study examined whether corporate tax (CT) is a substitute of and mutually exclusive to corporate social responsibility (CSR), or a complement thereof, using secondary data obtained from firms listed on the Nigeria Stock Exchange. It also sought to determine the nature of CSR practiced in Nigeria. Result confirmed that CT is positively and complementarily related to CSR of firms that practice environmental remediation, and is negatively related to, mutually exclusive and a substitute to CSR of firms that embark on poverty alleviation and enhancement of educational development. This later inverse relationship imply that such firms have the potential to indulge in aggressive tax planning behaviors. Also, firms that practice poverty alleviation as a form of CSR activity are more dominant in Nigeria with the mean of such firms higher than that of firms practicing environmental remediation. Interestingly, the size of firms are positively and significantly related to CSR for firms pra...

This study examines how Vingroup—a leading diversified conglomerate in Vietnam—integrates sustainability into its financial reporting. The research focuses on exploring Vingroup's environmental, social, and governance (ESG) practices and evaluating the alignment of the group’s reporting standards with international sustainability frameworks, particularly the Global Reporting Initiative (GRI) standards. The paper highlights the challenges Vingroup encounters in collecting and verifying ESG data across various business units and integrating ESG information into traditional financial reports. These challenges include inconsistencies in data management processes, technical obstacles, and limitations in resources and workforce capacity for handling and controlling ESG data. Based on this analysis, the study proposes several strategic recommendations to help Vingroup enhance transparency and comprehensiveness in ESG reporting, meeting the expectations of investors and stakeholders. These recommendations involve full compliance with GRI standards, implementing advanced technologies such as IoT and blockchain to optimize data management and security, and establishing independent auditing mechanisms to reinforce the credibility of the reports. Additionally, the paper underscores the importance of stakeholder engagement in building trust and accurately reflecting the diverse needs of the community. With this comprehensive and strategic approach, the research not only sheds light on Vingroup’s current steps toward sustainability but also provides practical directions for the group to improve ESG reporting effectiveness, strengthen its leadership position in sustainable development within Vietnam, and increase value in the international market.

This study examines the extent to which the business sector is aware of sustainability and whether it values social and environmental responsibility. Sustainability and environmental and social responsibility reporting is not yet mandatory in Saudi Arabia. As part of this study, business sector representatives voluntarily agreed to answer questions in a web-based questionnaire designed to collect data on their perceptions and understanding of sustainability. Respondents strongly agreed that: 1) establishing a profit-oriented business is different from starting a charitable foundation; 2) systematic sustainability reporting adds value to a business when the interest is directed towards long-term goals and that a business cannot survive without sustainability practices; 3) business should not be separated from social and environmental issues.

This paper establishes the effect of identification of environmental cost on quality of disclosure on shipping lines. This study adopts both descriptive design and correlation analysis and the population of the study is the registered shipping lines in Nigeria. The target population of this study was restricted to the legal department, finance and account department, and technical and marine department of the shipping companies. This study makes use of primary data. Primary data was collected through administering of questionnaires to the staff of the shipping lines in Nigeria. Simple regression model was used to establish the relationship between the dependent variable and the independent variable. Data analysis was done using Statistical Package for Social Sciences (SPSS) generating both descriptive and inferential statistics like Pearson’s correlation. Descriptive statistics include; frequencies, mean and standard deviation. The findings show that identification of environmental ...

There is an emerging trend in which Kenyan securities market investors are closely scrutinizing listed firms’ sustainability efforts, not only their financial performance but also shareholder disclosures. The environmental, social and corporate governance (ESG) reporting concerns are therefore issues that are of increasing concern, over and above financial returns provided by firms listed at the Nairobi Securities Exchange. Listed firms that aspire to keep their shareholders happy, attract new investors and boost demand for their products and services can often do so by acting more sustainably and socially responsible. This not only appeases investors but also helps improve financial performance of the listed firms. Existing shareholders need to become aware of the growing push for listed firms to improve sustainability reporting and implement more environmentally friendly activities. The recent Corona pandemic has also put firms’ long-term viability and operational resilience to test. As a result, ESG issues have become even more important not just for corporate boards but also market regulators and other policymakers. This calls for an urgent need to understand how their actions affect the environment and society in order to maximize good effects and minimize negative ones. While many Kenyan listed firms have some ESG reporting initiatives, majority of them follow the limiting Global Reporting Initiative (GRI) requirements. Although the benefits of ESG reporting are well known on a global scale, doing so in Kenya is not without its difficulties. Listed firms that fail to address such hurdles risk missing out on some of the most important advantages of ESG reporting, such as opening up new capital sources from investors with a commitment to sustainability – such as from pension funds, development finance institutions, and private equity firms – as well as improving operational efficiency. Motivated by the emerging ESG corporate reporting concerns, and employing a multiscenario documentary analysis approach, this paper first analyses the literature and examines the reasons behind the investors' concern for ESG reporting in the post Corona pandemic period. It then examines the theories underpinning ESG reporting. In addition, the paper explains the relevant sustainable financial disclosure regulation in Kenya. Moreover, it discusses the challenges and the future of ESG reporting. Finally, the paper makes key important recommendations aimed at promoting ESG reporting by listed firms as well as encouraging impact investing among stock investors in Kenya.

Το παρόν κείμενο επιδιώκει να παρουσιάσει με συντομία τις παρατηρήσεις και τις συστάσεις της Ετήσιας Έκθεσης 2022 του Μηχανισμού Καταγραφής Περιστατικών Άτυπων Αναγκαστικών Επιστροφών σχετικά με τις συστηματικές παραβιάσεις των θεμελιωδών δικαιωμάτων στα ελληνοτουρκικά σύνορα. Πραγματοποιείται μια σύντομη εισαγωγή στις πρακτικές των παράνομων επαναπροωθήσεων και στην τεκμηρίωση της παράνομης αυτής πολιτικής, που αντιμετωπίζεται ως κρατικό έγκλημα και έχει καταστεί το πρώτο εργαλείο για τη διαχείριση των ροών στα χερσαία και τα θαλάσσια σύνορα της Ελλάδας με την Τουρκία, ακολουθεί η παρουσίαση των βασικών συμπερασμάτων και συστάσεων του φορέα, ενώ το κείμενο κλείνει με μια κριτική αποτίμηση της σημασίας της τεκμηρίωσης των παράνομων επαναπροωθήσεων, ως σημαντικό εργαλείο για την παύση των παράνομων πρακτικών σε βάρος προσφύγων και μεταναστών στα σύνορα της Ευρώπης.

The rising cost of running business organizations in Nigeria and the lack of basic infrastructure, as well as divergent views in the literature regarding the type of relationship that exists between CSR and Corporate performance have necessitated this paper that examined the relationship between corporate social responsibility and profitability in the Nigerian banking industry using First Bank of Nigeria (FBN) Plc as the case study. Annual reports formed the secondary source of data collection where the CSR expenditure and profit after tax for the period of 2001-2010 was used for the computational experiment. The data collected for this study were analysed using correlation and regression analysis. The hypothesis formulated was tested. The results of the regression analysis as showed the impact of corporate social responsibility expenditure on profitability in Nigeria banks which revealed (Beta= 0.945, p<.01). This means that for every unit change increment in the CSR expenditure will lead to .945 or 95% increase in the profit after tax of the company. The R-square was 0.893 which shows that CSR accounted for 89.3% of the variation in the profit after tax of First Bank Plc. The study concluded that there is positive relationship between banks CSR activities and profitability. The implications of this study include the need for banks to demonstrate high level of commitment to corporate social responsibility based on stakeholder theory in order to enhance their profitability in the long run.

هدفت هذه الدراسة إلى التعرف على  مدى توافر مقومات تطبيق مدخل التكلفة المستهدفة في الشركات الصناعية المساهمة العامة الفلسطينية, وبيان مدى الإدراك لمفاهيم ومبادئ وأهمية استخدام مدخل التكلفة المستهدفة في إدارة تكاليفها للحصول على منتجات بأقل التكاليف وبنفس الجودة ولتحسين الربحية, وتوضيح تأثير استخدام  مدخل هندسة القيمة على تخفيض تكلفة المنتجات وبالتالي الوصول إلى التكلفة المستهدفة, والتعرف على الصعوبات التي تحول دون تطبيق مدخل التكلفة المستهدفة وأسلوب هندسة القيمة. ولتحقيق أهداف الدراسة قام الباحث بتصميم استبانة, تم توزيعها على المدراء الماليين ورؤساء الحسابات في الشركات والبالغ عددها ( 11 ) شركة, وقد تمثلت عينة الدراسة والتي تجاوبت مع الباحث (9) شركات صناعية مساهمة عامة, والتي خاطبها الاستبيان بواقع استبانة واحدة لكل شركة.
وقد أظهرت النتائج أنه يتوفر لدى الشركات الصناعية مقومات تطبيق مدخل التكلفة المستهدفة, مما يدل على أن الشركات الصناعية الفلسطينية لديها البيئة المناسبة لتطبيق مدخل التكلفة المستهدفة, كما تبين أن الشركات تدرك مفاهيم ومبادئ وأهمية استخدام مدخل التكلفة المستهدفة في إدارة تكاليفها ولتحسين الربحية, وأن الشركات تستخدم مدخل هندسة القيمة لتحقق تخفيضاً في التكاليف وذلك للوصول إلى التكلفة المستهدفة. كما وأظهرت النتائج أن هناك بعض الصعوبات التي قد تواجهها الشركات عند تبنيها للمدخل والتي أهمها, الكلفة المالية العالية التي تفوق عائد تطبيق مدخل التكلفة المستهدفة وهندسة القيمة.
وقد قدم الباحث مجموعة من التوصيات والاقتراحات من أهمها:
قيام الشركات بتمكين مهارات وخبرات مدرائها الماليين وعبر إطلاعهم على تجارب الشركات الموجودة في دول أخرى تطبق تلك المداخل, وتشجيع القطاع الصناعي عموماً في فلسطين على مواكبة وتبني التطورات الحديثة في إدارة التكاليف ليتسنى لتلك الشركات تحقيق المزيد من الأرباح في ظل البيئة التنافسية السائدة.

This study aims at identifing the availability of the ingredients of implementing target costing entrance inPalestinian shareholding industrial companies, and the extent of awareness of the concepts, principles andthe importance of using the target costing in the management costs for the products of the lower cost andwith the same quality and to improve profitability. It aims at clarifying the effect of using of valueengineering entrance on reducing the cost of products, thus access to the target costing. In addition toidentifying the difficulties that prevent the implementation of the target costing and value engineeringmethods.To achieve the objectives of the study, a questionnaire was designed and distributed to CFOs and heads ofaccounts in the Companies, (11) companies have represented the study sample, (9) industrial publicshareholding companies responded to the researcher. The questionnaire addressed the mentionedcompanies by identifying one for each.The results revealed, that ingredients of implementing target costing en trance in industrialcompanies,which indicates that the Palestinian industrial companies have the appropriate environment forusing the target costing. It turns out that companies have awareness to the concepts, principles and theimportance of using the target costing to management costs and enhancing profitability, and that thecompanies are using value engineering entrance to achieve reduction in costs so as to reach the target cost.The results indicated that there we re some difficulties which could hinder the application. The mostimportant difficulty was the high financial costs than returns the application of the entrance to the targetcosting and value engineering.The researcher has offered a number of recommendations and suggestions, the most important ones arefocusing on companies to empower the skills and experience of CFOs with exposing them to theexperiences of companies in other countries which apply those entrances, and to encourage the industrialsector in general in Palestine to keep up with the adoption of the recent developments in the managementof costs in order to achieve more profits in an environment dominated by the competition.

Auditing is often cited as playing an important role in managing agency-related costs and, accordingly, being integral to the sound functioning of capital markets. There may, however, be more to the attest function than simply a technical rational practice. By virtue of relying heavily on claims to technical expertise, professionalism, prudential judgement and public confidence auditing is both a source of legitimacy for organisations while, paradoxically, dependent on claims to legitimacy for its own continued existence. From this perspective, recent regulatory developments purportedly enacted to increase arms length control over the profession may not only be about improving perceived audit quality and practice but also about ensuring continued faith in the well-established 'rituals' of the assurance function. A reporting duty imposed on South African external auditors, akin to whistle-blowing, is used as a case study to explore this perspective. In doing so, this paper contributes to the scant body of interpretive research on auditing simultaneously offering one of the first insights into auditing regulation form an African perspective.

This study aims to find out the environmental elements disclosed by companies, extent, and trend of disclosure so that stakeholders and society are informed and obtain information for social and tourism decision-making. The study uses content analyses and panel data of 18 extractive companies'annual reports from 2004 to 2018, making 216 annual reports in total when Tanzania adopted the Environmental Management Act and implementation of 2017 mining reforms, respectively. Extractive companies are chosen because they are among the environmentally sensitive companies, and their activities significantly affect the environment. The results show that mining and the oil and gas groups agree in many aspects about the priority of the first 10 disclosed in the order of priority as follows: conservation of natural resources, environmental management program, declaration of environmental policies, air emission information, solid wastes disposal information, land rehabilitation, education and training, and environmental conservation. The results also indicate a general improvement in disclosure score with time, indicating that companies are becoming aware of the importance of disclosing environmental information though the disclosure level is still very low at 16%. The findings help the regulators and stakeholders to act and reduce environmental and climate change impacts affecting people's lives, biodiversity, tourist attractions, infrastructures, water shortages, and coastal features by setting guidelines/standards for disclosure. It helps the management to improve disclosure levels, participate in environmental activities. Policymakers may use results for environmental protection, taxation incentives, or as an indicator in the public tendering system.

Companies draw their resources from the environment; as a result it becomes their moral obligation not only to be environmentally responsible but also to give back to the environment. The rise in global environmental problems along with the introduction of the Brundtland Report in 1987 has largely influenced companies to adopt environmental management practices including environmental reporting. To adopt environment protection measures is an important aspect of corporate functioning but equally important is to communicate such information to the stakeholders. Therefore an attempt has been made in this paper to study environmental reporting practices of Indian companies. The sample for the study comprises of fifty companies belonging to twelve different industries, listed on National Stock Exchange (NSE). By analyzing the annual reports of sample companies for the financial year 2015-16 through content analysis an Environment Disclosure Index was constructed to study the extent of en...

Purpose: This study aimed to determine the relationship(s) between the internal control activities used, perceived stakeholder reputation, as well as the overall economic sustainability of South African Small, Medium and Micro Enterprises (SMMEs).

Design/Methodology/Approach: This study employed an empirical, exploratory, and quantitative approach. Survey research was utilised to collect data from 119 purposively and conveniently selected South African SMME owners/managers operating in the fast-moving consumer goods industry, based in the Cape Metropole.

Findings: From the research revealed that the internal control activities used by sampled South African SMMEs mostly demonstrated a statistically significant negative relationship(s) with perceived stakeholder reputation and their respective economic sustainability.

Originality/Contribution: This research provides insight into the importance of internal control activities concerning perceived stakeholder reputation and economic sustainability. Additionally, the study can serve as a foundation for further empirical research on the matter at hand.

The volume of the environmental risk disclosure in the annual reports of firms in the pharmaceutical and chemical, tannery, telecommunications, and paper and printing industries listed on the Dhaka Stock Exchange (DSE) in Bangladesh was analyzed in this paper. The research used a content analysis of the annual reports of 43 companies that represented four DSE sectors. To quantify the level of environmental risk disclosure reporting practiced by corporations in their annual reports, the authors established the ERDIPCI for the pharmaceutical and chemical industry, the ERDITI for the tannery industry, the ERDITeI for the telecommunications industry, and the ERDIPPI for the paper and printing industry. Similarly, the machine learning clustering algorithm, k-means clustering, is used to cluster the companies based on the completion of different environmental indices. It is observed that from four sectors, the highest number of companies from the pharmaceutical and chemical industry discl...

This paper explores the boundary of Corporate Social Responsibility (CSR) reporting. We present a conceptual analysis of boundary definitions and an empirical analysis of boundary construction in practice. Boundary is an important, yet under-analysed concept, as it specifies the limits of accountability: what activities stakeholders may expect an organization to report on. The adoption of a narrow boundary will omit many impacts from disclosure, reducing the usefulness of CSR reports. Historically boundary has been unchallenged, based on financial reporting concepts of control and significant influence. Recent thought suggests boundaries should vary on an issue-by-issue basis rather than being applied universally on an organizational level. A thematic analysis of 15 CSR reporting guidelines was undertaken to identify what constitutes boundary within CSR reporting. The emergent 40 determinants were ordered and classified into three boundary constructs: Reputation Management; Ownership and Control; Accountability. Reporting content of 35 airline companies was coded according to these constructs, on an issue-by-issue basis (using relevant Global Reporting Initiatives (GRI) indicators). Correlation analysis indicates: the adoption of selective, narrow definitions of boundary; an inverse relationship between boundary determination and stakeholder consultation, and; companies that claim compliance to GRI, on average, select narrower boundaries than non-signatories. Implications for research and for practice are highlighted.

This paper analyzes the transparency of reporting in e-commerce companies, which has a high impact on decision making. Stakeholders make sure that companies are as transparent as possible in their actions, and the information disclosed in annual reports is very credible. In this context, the highly asked for information refers to the structure of corporate governance, the activity of committees set by the board of directors, managerial strategies, human resource and sustainability policies, risks, financial reporting, financial and non-financial performance, etc. To test and validate the results of our research, we identified the 31 most efficient global e-commerce companies. For this purpose, 31 annual corporate reports were analyzed for 2019 and 2020 by extracting several independent variables: corporate governance, human resource policies, sustainable development, performance, risks and financial reporting. The results of the analysis were validated by using SmartPLS (v. 3.3.3) s...

The Companies Act of 2008 introduces the independent review of financial statements of certain non-public interest companies as an alternative to the conventional audit. The audit of financial statements can only be performed by a Registered Auditor and is currently still required for all companies. The objective of the study is to determine the perceptions of Chartered Accountants (South Africa) regarding independent reviews. A questionnaire was used in order to obtain the perceptions of Chartered Accountants (South Africa) regarding independent reviews. This questionnaire covered the nature of an independent review, determinants of audit exemption, performing an independent review, and practitioners deemed competent to perform an independent review. The study also evaluated whether Chartered Accountants (South Africa), who are not allowed to perform audits, do in fact qualify to perform independent reviews. The respondents confirm the need for a principle-based stand-alone set of independent review standards as this is likely to clarify the terminology and to enhance the quality of reviews. The study also reveals that Chartered Accountants (South Africa) meet the requirements to perform independent reviews. However, the Independent Regulatory Board for Auditors should oversee the regulation of Chartered Accountants (South Africa) performing independent reviews to ensure that independent reviews are also performed in the public interest.

This paper argues that gender related corporate disclosure is a human right. The article builds this argument on the basis of Marxist feminism which highlights that the capitalistic mode of production is one of the reasons for women's oppression and second category status in society. Thus, they face discrimination in many aspects of their lives. The paper also borrows the idea of Hazelton (2013) that access to specific information is a human right. The paper argues that a company's stakeholders have a right to know about its gender practices and matters related to gender equality as the companies around the world are the representatives of the capitalistic mode of production and thus somewhat liable for the inferior status of women. A content analysis of the 2013 sustainability reports of selected Fortune 500 companies was undertaken to examine the gender disclosures. The content analysis was based on the six dimensions of gender disclosures as suggested by the GRI (2009) and disclosures were categorised into "hard" and "soft" disclosures (Clarkson et al. 2008). It was found that even though GRI had proposed gender disclosure guidelines in 2009, still the sample companies are not disclosing many of these suggested issues. Given recent developments in public concerns for increased transparency and accountability and the movement covering social, economic and environmental aspects of corporate performance, the paper argues that gender disclosures are also necessary.

Investors are analysing company sustainability efforts more closely, both in terms of overall operations and disclosure to shareholders. Companies that aim to keep existing investors happy while also attracting new ones to stimulate demand can often do so by acting more sustainably. This not only appeases investors, but it also aids in the improvement of performance. Existing shareholders should be aware that there is a growing drive to strengthen sustainability reporting and implement more ecologically friendly activities. The Covid-19 epidemic has put companies' long-term viability and the resilience of their operations to the test. Environmental, social, and governance (ESG) issues have become even more important for policymakers, boards, and CEOs as a result of the COVID-19 epidemic. The International Financial Reporting Standards Foundation (IFRSF) announced the formation of the ISSB (International Sustainability Standards Board) at the United Nations Climate Change Conference (COP26) in Glasgow in November 2021. The ISSB will develop a comprehensive global baseline of high-quality sustainability disclosure standards to meet investors' information needs in the public interest. The concept of ESG reporting, which is a current trend in international business, is discussed in this paper.

SDGs represent a relevant framework for the activity of any given organization or activity vis-à-vis global priorities and urges. Adopting homogeneous and cohesive performance indexes and metrics is fundamental to confront behaviors, increase the reliability of the information shared and, at the same time, reduce the self-referentiality of the narration related to data reporting. This study reflects on the usefulness of the social report as a tool to tell about the impact generated through any business, counting for environmental, social and governance-related (ESG) consequences to pair with the economic ones, stressing that engaging with the SDGs will bring about positive and long-lasting effects both on the organization and on its industry of reference. It will provide for indications and instructions on how to approach the path of reporting about the social impact, with the aim of promoting inclusive and sustainable economic growth (SDG n. 8.3) and building effective, accountable and inclusive institutions at all levels (SDG n. 16.6-7).

Since the 20th century, corporate governance mechanisms have been developed globally to curb the negative effects of the agency problem. South Africa was a pioneer with the publication of the first King Report on corporate governance in 1994. Given the paucity of research on corporate governance in the country, the researchers set out to investigate the corporate governance practices of 230 companies listed on the Johannesburg Stock Exchange over the period 2002 to 2010. Annual corporate governance scores were compiled by means of content analysis of the sample companies’ annual reports. The empirical findings revealed an increasing compliance trend towards 2010. Although the sample companies tended to improve the disclosure of their corporate governance practices over time, their practices were not per se acceptable (where acceptability implies meeting the King II recommendations). Inexperienced directors and managers might benefit from more training to enhance their understandin...

This study aims to find out the environmental elements disclosed by
companies, extent, and trend of disclosure so that stakeholders and society are informed and obtain information for social and tourism decision making. The study uses content analyses and panel data of 18 extractive companies' annual reports from 2004 to 2018, making 216 annual reports in total when Tanzania adopted the Environmental Management Act and implementation of 2017 mining reforms, respectively. Extractive companies are chosen because they are among the environmentally sensitive companies, and their activities significantly affect the environment.
The results show that mining and the oil and gas groups agree in many aspects about the priority of the first 10 disclosed in the order of priority as follows: conservation of natural resources, environmental management program, declaration of environmental policies, air emission information, solid wastes disposal information, land rehabilitation, education and training, and environmental conservation.The results also indicate a general improvement in disclosure score with time, indicating that companies are becoming aware of the importance of disclosing environmental information through the disclosure level is still very low at 16%.
The findings help the regulators and stakeholders to act and reduce environmental and climate change impacts affecting people's lives, biodiversity, tourist attractions, infrastructures, water shortages, and coastal features by setting guidelines/standards for disclosure. It helps the management to improve disclosure levels, participate in environmental activities. Policymakers may use results for environmental protection, taxation incentives, or as an indicator in the public tendering system.

This study aims to find out the environmental elements disclosed by companies, extent, and trend of disclosure so that stakeholders and society are informed and obtain information for social and tourism decisionmaking. The study uses content analyses and panel data of 18 extractive companies'annual reports from 2004 to 2018, making 216 annual reports in total when Tanzania adopted the Environmental Management Act and implementation of 2017 mining reforms, respectively. Extractive companies are chosen because they are among the environmentally sensitive companies, and their activities significantly affect the

This paper argues that gender related corporate disclosure is a human right. The article builds this argument on the basis of Marxist feminism which highlights that the capitalistic mode of production is one of the reasons for women's oppression and second category status in society. Thus, they face discrimination in many aspects of their lives. The paper also borrows the idea of Hazelton (2013) that access to specific information is a human right. The paper argues that a company's stakeholders have a right to know about its gender practices and matters related to gender equality as the companies around the world are the representatives of the capitalistic mode of production and thus somewhat liable for the inferior status of women. A content analysis of the 2013 sustainability reports of selected Fortune 500 companies was undertaken to examine the gender disclosures. The content analysis was based on the six dimensions of gender disclosures as suggested by the GRI (2009) and disclosures were categorised into "hard" and "soft" disclosures (Clarkson et al. 2008). It was found that even though GRI had proposed gender disclosure guidelines in 2009, still the sample companies are not disclosing many of these suggested issues. Given recent developments in public concerns for increased transparency and accountability and the movement covering social, economic and environmental aspects of corporate performance, the paper argues that gender disclosures are also necessary.

Since the beginning of the 2000s, the concept of Business Model has been explored by scholars from a broad range of business studies and particularly those in the strategic arena. In the last few years, this interest has also been echoed by accounting and management scholars, professionals, standard setters as well as organisations operating more widely in the corporate reporting field worldwide. Despite this extensive attention from academic, professional and institutional fields, it is still not entirely clear what drivers have led to this concept being espoused by such varied fields of research and action, and what implications can be derived from this. Moving from this standpoint, the paper intends to examine the processes and actors that have accompanied the Business Model in its 'journey' from the strategy field to the financial and non-financial reporting fields in order to reveal the similarities and differences that characterise the (disciplinary) attitudes towards the adoption of this concept in these three fields. Accordingly, it provides evidence on the extent to which these three disciplines have to be conceived as static or as subject to continuous change. Drawing on the sociological theory of structuration (Giddens in The constitution of society: outline of the theory of structuration. University

Disclosures will have a positive impact on internal decision-making processes and thus promote behavior change and an improvement in practices and internal processes. Disclosure will also address information requests from investors, allowing enhancement of asset pricing and promotion of an efficient allocation of capital supporting a transition to a more sustainable, lowcarbon economy. 1. Encourage firms to adopt more climate-friendly strategies and lead a smoother transition to a resilient and sustainable economy.

The broad aim of this explanatory sequential mixed-methods study was to extend the extant literature by developing a weighted polychotomous accountability index (PAI) that, in turn, was used to measure and evaluate the extent and quality of integrated annual reports (IARs) prepared by the Johannesburg Stock Exchange (JSE) listed companies for the period 2013 to 2016. The study was motivated by a paucity of research on whether corporate accountability, through corporate reporting, has improved (extent and quality) under integrated reporting (<IR>) through improved integrated reporting quality (IRQ) scores.

This is an exploratory research conducted to investigate whether shareholders demand plays the role of an important determinant for Environmental Disclosures (ED) in the context of environmental reporting of Bangladeshi companies. This study relies mostly on the primary data collected through a questionnaire with five point Likert scale. Throughout this study it is evident that investors of Bangladesh are aware of the environmental cost caused by the organizations but the investment decision is not affected by their concern for environment. The paper therefore also finds that shareholders tend not to place their demand for ED to the management but their perceived notion is that if they place their demand to the management, this more likely will motivate management to respond positively and provide with more detailed ED. Keywords: Environmental Disclosures (ED), Environmental Cost (EC), Awareness, Shareholders

The more the development of the market economy, the more the significance of management accounting. To keep pace with this increasing market economy, it becomes imperative for the organizations to adopt new management accounting tools and techniques. It is also important for the Bangladeshi organizations. This paper seeks to obtain an overview of the management accounting practices in the listed manufacturing companies of Bangladesh. Data has been gathered by a questionnaire survey from eight manufacturing sectors. The analysis has revealed that though there is difference in extent of practices among the sectors, all sectors fail to practice some newly developed techniques. If this trend continues, Bangladeshi organizations will lag behind in the race of global competitiveness and comparative advantages. It is therefore, some policy recommendation has been made to improve and fasten the management accounting practices.

This is an exploratory research conducted to investigate whether shareholders demand plays the role of an important determinant for Environmental Disclosures (ED) in the context of environmental reporting of Bangladeshi companies. This study relies mostly on the primary data collected through a questionnaire with five point Likert scale. Throughout this study it is evident that investors of Bangladesh are aware of the environmental cost caused by the organizations but the investment decision is not affected by their concern for environment. The paper therefore also finds that shareholders tend not to place their demand for ED to the management but their perceived notion is that if they place their demand to the management, this more likely will motivate management to respond positively and provide with more detailed ED. Keywords: Environmental Disclosures (ED), Environmental Cost (EC), Awareness, Shareholders

Στόχος του παρόντος εγχειριδίου είναι να παράσχει ένα πλαίσιο μαθησιακών εμπειριών και να προσφέρει μια παιδαγωγική προσέγγιση για την υλοποίηση ενός ολοκληρωμένου εκπαιδευτικού προγράμματος για την ισότητα των φύλων, την κοινωνική συμπερίληψη και τη συμμετοχή των πολιτών στα κοινά, το οποίο απευθύνεται σε νέους ανθρώπους. Το παρόν εγχειρίδιο περιλαμβάνει ένα μικτό εκπαιδευτικό πρόγραμμα διάρκειας 25 ωρών (δια ζώσης και διαδικτυακά) και αποτελεί χρήσιμο υλικό για τους/ τις επαγγελματίες στον τομέα της νεολαίας, τους νέους και νέες και τους εμπλεκόμενους φορείς που επιθυμούν να βελτιώσουν τις δεξιότητές τους που σχετίζονται με την κοινωνική συμπερίληψη, την ισότητα των φύλων και τη συμμετοχή των πολιτών σε εκπαιδευτικά προγράμματα. Η βελτίωση των δεξιοτήτων επιτυγχάνεται μέσω αυθεντικών κειμένων, διαδραστικών δραστηριοτήτων και εκπαιδευτικών δραστηριοτήτων σε μορφή παιχνιδιών.

This study aims to find out the environmental elements disclosed by companies, extent, and trend of disclosure so that stakeholders and society are informed and obtain information for social and tourism decisionmaking. The study uses content analyses and panel data of 18 extractive companies'annual reports from 2004 to 2018, making 216 annual reports in total when Tanzania adopted the Environmental Management Act and implementation of 2017 mining reforms, respectively. Extractive companies are chosen because they are among the environmentally sensitive companies, and their activities significantly affect the

DissertationSound corporate governance is indispensable for any organisation, mitigating the risk of financial scandals and maintaining the good reputation of organisations. Internal auditing has been found to be one of the fundamental pillars of sound corporate governance because of the key role it plays in improving organisational efficiency and effectiveness through the assessment of internal controls and risks and making of recommendations to enhance governance processes. Higher education institutions in the South African context are facing numerous challenges, such as poor incorporation of the King III Report and not being financially sustainable. This is especially applicable to Universities of Technology (UoTs) as ‘newly born’ type of university that emerged from the former technikons. Challenges such as those mentioned above emphasise a need for UoTs to adhere to sound governance, and the King III internal auditing guidelines can offer valuable insights in this regard. The m...

This study investigated the investment decisions of Saudi corporations in the corporate social responsibility (CSR) context and examined the moderated role of corporate governance quality. The panel dataset consisted of 82 firms and 328 Saudi firm-year observations listed on the Saudi Stock Exchange over the period of 2018–2021, and feasible generalized least squares (FGLS) regression was used for model estimation. The empirical findings indicated that companies with higher levels of CSR reporting invested more effectively than companies with lower CSR reporting levels. The empirical analysis suggested two main findings: (i) corporate social responsibility (CSR) reporting has a significant effect on investment decisions and (ii) this relationship depends on corporate governance practices. This research presents new evidence that improves the discussion around CSR involvement and corporate investment decision making in the emerging market of Saudi Arabia. Furthermore, it presents pra...

Sustainability reporting research has historically focused on the corporate sector, with public sector research still very much in its infancy. This exploratory study extends such research in considering the current and future state of local government sustainability reporting in Australia. We utilized a mail survey instrument to collect data. We found that local government in Australia reports on aspects of sustainability, with 50% of respondents indicating that they report on at least one area of sustainability with social reporting being most prevalent. Reporting existed across an array of reports, with no standout reporting focus found. The future of sustainability reporting in local government looks promising, with almost 40% of current non-reporters indicating that they are likely to report in the future.

This research appraised the effect of corporate social reporting disclosure on the financial performance of banks in Nigeria. Gross Earnings, Profit after Tax and Share Price were the proxies for financial performance while expenditure disclosure constituted the measurement for social cost disclosure. The researcher made use of Eview in the data analysis. The study reveals that Social Responsibility Expenditure does not have significant effect on the Gross Earnings of banks in Nigeria. It was also observed that Social Responsibility Expenditure does not have any significant effect on Profit after Tax of banks in Nigeria. The result of this study equally revealed that Social Responsibility Expenditure has little or no effect on the Share Price of banks in Nigeria. The study recommends that companies should take social accounting disclosure as part of their normal reporting mandate in order to better inform stakeholders and the report must be separately disclosed and form part of the ...

This is an exploratory research conducted to investigate whether shareholders demand plays the role of an important determinant for Environmental Disclosures (ED) in the context of environmental reporting of Bangladeshi companies. This study relies mostly on the primary data collected through a questionnaire with five point Likert scale. Throughout this study it is evident that investors of Bangladesh are aware of the environmental cost caused by the organizations but the investment decision is not affected by their concern for environment. The paper therefore also finds that shareholders tend not to place their demand for ED to the management but their perceived notion is that if they place their demand to the management, this more likely will motivate management to respond positively and provide with more detailed ED. Keywords: Environmental Disclosures (ED), Environmental Cost (EC), Awareness, Shareholders