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Networks can help implement the United Nations Sustainable Development Goals (SDGs) in a variety of ways. They can facilitate the sharing of best practices and resources among organisations, enabling them to more effectively implement the SDGs. They can also help spread awareness on the SDGs and encourage people to take action. Networks can also assist coordinate collaborations between different organisations to support the SDGs implementation, especially in the academic sector. This study aims to fill the literature gap in assessing the transformative power of sustainability networking and reports on a worldwide analysis of the international networks which are believed to have been playing a significant role in the implementation of the SDGs in higher education. A concise online questionnaire was designed and administered to experts via an expert database mailing list and social networks, and collected 153 responses from 37 countries. This was complemented by an assessment of a set of case studies, where 5 major sustainability networks—ESSSR, IUSDRP, SDSN, AASHE and Copernicus Alliance—were evaluated in respect of their scope, target groups, types of activities and contributions to the SDGs. The results have highlighted the fact that, whereas assessed networks are very active, there is still a perceived need for more concerted actions to allow these networks to become more engaged in the implementation of the SDGs. This study suggests some specific actions which may foster a greater collaboration among networks in order to maximise the impact of their sustainability initiatives. The process of networking contributes to the advancement of sustainability and is closely related with contributions to policy, economic development and society, as well as particularly to SDG 17—Partnerships for the Goals. This study supports the role of networking, while indicating the need for greater collaboration among networks in order to maximise the impact of their initiatives and their transformative power. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to understand why some social and environmental reporting (SER) regulations are more successful than others in modifying collective corporate reporting behaviour and expectations. More specifically, it presents a qualitative and historically informed exploration of the construction of the enabling conditions for corporate adoption of SER regulation in a national context. Design/methodology/approach: Drawing on insights from structuration theory and the sociological approach to legal studies, the authors examined the normative persuasion of the first regulation in Spain requiring firms to disclose social and environmental information in a stand-alone report: Article 39 of the Spanish Sustainable Economy Law. The case study is based primarily on 38 semi-structured interviews with relevant actors involved in this SER regulation from 2008 to 2014. Other sources such as legal and policy documents, historical documents, books, press reports and field notes from attendance at technical meetings related to the phenomenon under study help inform and complement the analysis of the interviews. Findings: The analysis reveals that the agency of regulators, regulatees and other relevant actors involved in the SER regulation led to the law becoming a dead letter. However, only by examining the structural circumstances, shaped by history and socio-economic context, can the authors understand how the normative persuasion of law is constructed or undermined. Research limitations/implications: The study underscores the importance of the national context in developing corporate social responsibility (CSR) regulation and the crucial role of history. The results of this research also suggest that significant progress towards a more transformative CSR regulation cannot be achieved without the support of enabling structures/ Practical implications: Recent SER regulations (European Corporate Sustainability Reporting Directive and IFRS sustainability standards, to mention those that are gaining most traction) may not achieve sufficient compliance if those responsible for drafting them do not ensure that the conditions for the emergence of regulatory persuasion are met. Regulators must therefore have a profound understanding of how these conditions are constructed as part of a historical process inextricably linked to the social structures of the environment in which the law is to be applied. Social implications: The study reveals the changing landscape of corporate social responsibility, where scientists, academics, NGO activists and civil society organisations struggle to gain some agency in a field populated by actors, such as trade unions or employers, who were constitutive of Western industrial liberal democracies. Originality/value: This study presents an in-depth and historically grounded analysis of the dynamics involved in creating the conditions that lead to successful SER legislation in a national context. [ABSTRACT FROM AUTHOR]

Purpose: The objective of this study is to generate new fiscal transparency indicators based on fiscal sustainability reports voluntarily disclosed by Chilean companies, leaders in Latin America in the issuance of green, social and sustainability corporate bonds (OECD, 2023a; OECD, 2018). Design/methodology/approach: The sample included the analysis of sustainability reports of 30 Chilean companies with the highest market capitalization published in the period 2021. A correlation was carried out for each of the companies in the sample with the intention of detecting differences between several groups of paired dichotomous variables. For this, Cochran's Q test was used; the McNemar test; the Friedman test; the Wilcoxon test; the Levene test and the Kruskal−Wallis test were also used. Findings: In the case of the companies in the sample, for the 2021 period there was an increase in disclosures of tax strategies compared to the study carried out by Faúndez-Ugalde et al. (2022) for the period 2020. However, there is still a lower degree of compliance in reporting fiscal risks and "country by country" information. Practical implications: The commitment of companies to assume tax transparency standards improves their behavior in compliance with their tax obligations and provides greater certainty to develop actions to mitigate their tax risks. Social implications: The results demonstrate practical implications, where fiscal sustainability reports can enhance the work of tax administrations by defining indicators of good fiscal practices. Originality/value: This study expands the research on the fiscal sustainability standards of Chilean companies, thus providing a deeper understanding of their performance regarding fiscal transparency. [ABSTRACT FROM AUTHOR]

This study aims at making the potential implications of the 'Green' Taxonomy implementation emerge. The EU (European Union) regulatory framework on sustainability-related issues and the regulatory action in the area of non-financial or ESG (environmental, social and governance) reporting have highlighted the need for more academic contributions. There could, indeed, be a risk of oversimplification of an issue that cannot be solved without considering its practical implications on the stakeholders affected. Hence, failing to think these through might result in tragic consequences from a societal standpoint, despite being outstanding from an environmental one. This critical analysis, thus, investigates a few crucial points pertaining to the EU 'Green' Taxonomy—as the latest classification system for environmentally sustainable economic activities proposed by the EU—with the aim of providing academics and policymakers with a balanced report between theory and practice. By means of archival data, content analysis and bibliometric techniques, and implementing the steps of the systematic literature network analysis (SLNA) protocol which were deemed pertinent for the purposes of our study, we conducted a documentary review regarding the EU Taxonomy. Based on this critical analysis, we were able to outline (a) the rationale of Regulation (EU) 2020/852, (b) its structure, (c) its ability to improve corporate environmental performance and (d) the role played by specific nuclear and gas energy activities for a climate-neutral future. Every economic choice implies a cultural choice, and economics—unlike natural sciences—is essentially based on decisions, which can be influenced. The study, thus, concludes with proposals for future research and potential improvements of EU frameworks in order to support an efficient achievement of the Green Deal objectives and the 2030 Agenda. [ABSTRACT FROM AUTHOR]

IMPACT: Motivated by the complexity and challenges of public sector accounting, this structured literature review (SLR) takes a broad approach combined with structured analysis to unravel the development, cross-temporal challenges and remaining gaps in public sector accounting and reporting research. By highlighting these gaps, the authors outline future research paths within the current literature and compare them with previous literature reviews to provide researchers with a roadmap for future research. Although this SLR does not provide direct assistance with day-to-day problems, through its comparative, quantitative and structured approach, it provides practitioners with an interdisciplinary overview of public sector accounting research in one article—helping them to navigate the complex field of public sector accounting without having to read multiple literature reviews. This structured literature review follows a broad approach in order to unravel the development, identify trends and research gaps in public sector accounting and reporting. The results document a considerable increase and diverse development in methods, theory, research settings and themes. Especially, accounting change emerges as a recurring theme that is likely to continue given contemporary regulatory changes, sustainability and non-financial reporting and harmonization issues. Future research paths are identified—emphasizing methodological gaps and research opportunities in earnings management and standard setting research. [ABSTRACT FROM AUTHOR]

IMPACT: This article highlights the relevance of assurance of sustainability reporting (SR) in the public sector, discussing who can develop the assurance process and what standards can be used for this purpose. It provides a contribution in an original and new area that will be of interest to standard setters, supreme audit institutions, practitioners and scholars in the field of public sector accounting and auditing. The article contributes to the creation of a legitimate space for SR for public sector entities. Sustainability reporting (SR) has gained momentum, but it still faces many challenges in the public sector. First, SR standards must be developed, a process started by the IPSASB. Second, to be credible, this information needs to go through an assurance process, which in turn requires the existence of relevant assurance standards. This article sheds light on the second challenge in order to analyse how assurance can be operationalized in the public sector. [ABSTRACT FROM AUTHOR]

IMPACT: Locally-owned enterprises (LOEs), which are businesses that are wholly owned by a local government, provide services that are required by law on a monopoly basis. Preparers of sustainability reports for LOEs know first hand what information is available, how to calculate the indicators and interpret them. These people can provide a first insight into the challenges, political will and local government management priorities that regulators consider in their sustainability reporting requirements. The views of Spanish LOE preparers, presented in this article, can be used to improve sustainability disclosure practices in other European LOEs. Preparers' experiences can also be useful for policy-makers in improving legislation in this field. This article presents an analysis of Spanish sustainability report preparers' perspective of sustainability reporting in locally-owned enterprises (LOEs) that are wholly owned by local governments. The article is focused on the preparers' view of the objectives of sustainability reporting, and the comparability, utility and usefulness of the indicators used in these reports. [ABSTRACT FROM AUTHOR]

This study examines the relationship between sustainability reporting and tax avoidance, distinguishing genuine alignment with environmental and social commitments from greenwashing strategies. We also examine the impact of tax amnesty programs on these reporting motives. Using Indonesian nonfinancial listed firms in the 2010–2018 period, this study reveals that these firms employ sustainability reporting as a means of impression management to conceal their tax avoidance practices. Moreover, we document a negative relationship between sustainability reporting and tax avoidance when the firms participate in the tax amnesty program. Our findings are robust, and we provide several additional analyses to expand our contribution. Lastly, our study is believed to be one of the few that focuses on providing empirical evidence on how sustainability reporting is utilized as a "smokescreen" of tax avoidances. [ABSTRACT FROM AUTHOR]

This study offers a systematic review of the evolution and characteristics of research on corporate Environmental, Social, and Governance (ESG) performance, with a particular focus on changes influenced by the COVID‐19 pandemic. Using bibliometric analysis, this research examines 340 scholarly articles on ESG performance published between 2006 and January 2023, documenting the expansion of ESG research in the post‐COVID‐19 era. Our findings identify key ESG themes, including social responsibility, sustainability reporting, corporate strategy, financial performance, and environmental performance. The study introduces a theoretical framework rooted in the resource‐based view, legitimacy, institutional, and stakeholder theories to explore the financial impacts of ESG implementations during and after the COVID‐19 pandemic. It highlights the essential roles played by influential journals, authors, and countries such as China, the USA, and Italy, demonstrating the interdisciplinary growth of ESG studies. Additionally, the research underscores the pandemic's impact on ESG practices, stressing the necessity for standardized ESG metrics and the crucial role of regulatory frameworks. The study recommends adapting ESG frameworks to align with post‐pandemic realities and calls for the inclusion of both qualitative research and a global perspective in future ESG research. [ABSTRACT FROM AUTHOR]

The objective of this article is to analyze the environmental, social, and governance (ESG) risks to which agri‐food companies are exposed and the various practices they adopt to manage them. An analysis of the sustainability reporting produced by 135 agri‐food companies that are relatively committed to ESG risk management shows the wide diversity of ESG risks they consider as well as the very uneven coverage of these risks in corporate disclosures. This article proposes an integrative model to describe how agri‐food companies handle risk management based on four main topics: assessing and monitoring ESG risks; internalizing risk management; implementing standards, approaches, and specific tools; and preventing risks through innovation and stakeholder partnerships. This article makes important contributions to the emerging literature on ESG risk management and corporate sustainability in the agri‐food industry, notably by mapping such risks and by summarizing the main practices used by agri‐food companies to manage them. [ABSTRACT FROM AUTHOR]

Despite the significance of materiality, its implementation has been perceived as ambiguous, opaque, and heterogeneous. This study focuses on analyzing materiality reporting among companies that utilize GRI and are listed on the Spanish stock exchange between 2018 and 2021. First, it examines the disclosure of materiality analysis by introducing a materiality disclosure assessment index (MDA) and exploring its determinants. Additionally, it investigates the alignment of material topics with GRI Topic Standards, analyzing the cross‐cutting nature of material topics. Our results indicate that MDA reached slightly over half of its maximum value. We found evidence that MDA is positively associated with membership in the IBEX 35, as well as with five out of the seven industries comprising the stock index. Furthermore, the years of disclosure experience in two industries significantly influenced MDA. Companies considered 20% of material topics as cross‐cutting, while another 20% had no direct correspondence with GRI standards. This study builds upon previous empirical findings on GRI materiality disclosure and provides valuable insights for research, practice, and standard setting. [ABSTRACT FROM AUTHOR]

This study examines the relationship between chief executive officers' (CEOs) overseas experience and social responsibility (SR) disclosure, as well as how CEOs from reputable universities can moderate this relationship. Using 488 firm‐year observations from firms listed on the Bursa Efek Indonesia (Indonesian Stock Exchange) and data from the Global Reporting Initiative databases from 2010 to 2021, this study finds a significant negative association between foreign‐educated CEOs (CEO overseas experience) and SR disclosure. This study also finds that CEOs from reputable universities can weaken this relationship. The results are robust to endogeneity tests using the coarsened exact match (CEM) and Heckman's two‐stage regressions. Furthermore, overseas experience CEOs have a significantly negative impact on all dimensions of SR disclosure, except for the environmental and product dimensions. Investors may consider CEOs' foreign education as an additional factor in their investment decisions. This study suggests that firms with CEOs with international exposure tend to exhibit lower levels of SR disclosures. This insight can aid investors in evaluating sustainability and ethical performance by aligning their investment portfolios with CSR objectives and preferences. [ABSTRACT FROM AUTHOR]

This article examines the impact of sustainability-oriented governance factors on companies reporting on due diligence requirements of conflict minerals (DDRCM). We use the rating scores that are assigned by the Responsible Sourcing Network (RSN) on a sample of multinational companies between 2015 and 2019. We consider whether the existence and type of an independent external audit, the existence of sustainability reports to communicate a firm's message, the inclusion of sustainability-related targets in executive compensation contracts, and the existence of board-level sustainability committees are associated with DDRCM reporting. We find that the combined effect of sustainability-oriented governance factors is associated with higher DDRCM reporting suggesting that sustainability governance plays an effective role in shaping the corporate response to conflict mineral risks. We also find that effective boards moderate the association between sustainability governance and DDRCM reporting suggesting that effective boards can substitute for the resources that are required for sustainability governance. [ABSTRACT FROM AUTHOR]

Purpose: While research on sustainability reporting in the construction industry has already provided comprehensive findings, the purpose of this paper is to answer the question of how construction companies anchor the topic of sustainability in their strategic and operative management control practices. The implementation of sustainable business models and sustainability strategies requires proper management control instruments or mechanisms that support the transformation process or make it possible in the first place. Design/methodology/approach: A qualitative content analysis based on deductive and inductive procedures was conducted. 39 sustainability reports published by the largest construction companies in the EU were examined. Findings: Valuable insights are provided by showing which control instruments and mechanisms are used to improve corporate sustainability performance as well as how these are linked systematically. The results show that the focus is on strategic planning, cultural and administrative controls, while short-term targets, which could set out the path to achieving the long-term sustainability goals set, are often not reported. Strategic stakeholder theory and legitimacy theory provide explanations for the use of management control practices identified. Originality/value: Previous studies often focus on selected single control practices and miss holistic approaches for investigating corporate sustainability in construction companies. Furthermore, theoretical perspectives with instrumental and socio/political views on corporate sustainability help us explain the control practices applied. Moreover, practitioners, standard setters and legislators can use the findings for sustainability management or for developing standards and legislation. [ABSTRACT FROM AUTHOR]

Purpose: In recent times, stakeholders have called on corporate organizations especially those charged with governance to embrace full disclosure on non-financial issues, especially sustainability reporting. Based on this premise, this study aims to examine the influence of corporate board and assurance on sustainability reporting practices (SRP) of selected 80 firms from 8 countries in sub-Saharan Africa. Design/methodology/approach: To measure the corporate board, the authors use both board variables and audit committee variables. Also, the authors adapted the sustainability score model as used by previous authors in the field of sustainability disclosure to measure SRPs. The analysis was done using both ordered logistic regression and probit regression models. Findings: The results show that the combination of board corporate and assurance has a positive and significant impact on the sustainability reporting practice of selected firms in sub-Saharan Africa. Practical implications: The study places emphasis on the need for strong collaboration between the corporate board and external assurance in evaluating and enhancing the quality of sustainability disclosure. Originality/value: The study bridged the gap in the literature in the area of corporate board, assurance and SRP of corporate firms which has received little attention within sub-Saharan Africa. [ABSTRACT FROM AUTHOR]

Research on circular economy (CE) reveals that companies have a large number of indicators at the microeconomic level. However, their scope is limited, as they lack sufficient knowledge to apply them effectively. This is due to the difficulty of obtaining the necessary information and the weak connection with the functions of companies' functional areas. Knowing that organizations evolve over time, not only in terms of strategy development but also in terms of leadership, innovation, and structure, it is necessary for indicators to adapt to these needs. This study aims to analyze the impact of indicators on CE strategies and solutions, life cycle stages, and industrial functional areas, considering the Basque Country in Spain as a case study. For this purpose, a literature review has been carried out identifying applicable indicators and a study on the indicators that BC companies use on a daily basis. The analysis found that 67% of the indicators only consider a CE strategy and solution, while only 2.5% impact all life cycle stages. Additionally, it was found that the use of indicators in companies does not provide a global and holistic view of CE. This highlights the need to develop a new model of indicators that responds to the needs of companies. [ABSTRACT FROM AUTHOR]

Background: Most national programmes of opioid agonist therapy (OAT) in Eastern Europe and Central Asia are at a critical juncture for building their sustainability due to decreasing support from the Global Fund and other international HIV funders. Therefore, it is timely to identify the status, trends, opportunities and risk factors of OAT preparedness in the face of donor transition. Methods: The study assessed the OAT sustainability progress in 4 countries: Belarus, the Republic of Moldova, Tajikistan and Ukraine. The study used a comparative country case study design with qualitative methods and two data points in 2020 and 2022–2023. In total, 363 sources were reviewed and used, 83 interviews with key informants and 13 focus groups were conducted with clients, using a joint methodology and a defined Framework with three dimensions: 'Policy & Governance'; 'Finance & Resources'; and, 'Services'. Results: All four countries have made improvements to increase OAT sustainability, though it varied. In 2022, Ukraine had a substantial degree of sustainability, followed by Belarus and Moldova with a moderate degree, while Tajikistan's sustainability was at moderate-to-high risk. No country achieved a high degree of OAT sustainability in any of the three dimensions measured. However, a high degree of sustainability was reported for at least one indicator in Belarus, Moldova and Ukraine: 'Medicines'; 'Financial resources'; 'Evidence and information systems'; 'Service Accessibility'; or, 'Service integration & quality'. On average, the greatest improvement between 2020 and 2022 was seen for 'Availability & coverage'; 'Financial resources'; 'Service quality & integration'; and, 'Service accessibility'. The highest risks across the countries, notably in Belarus and Tajikistan, were recorded for the indicator, 'Availability and coverage'. Of concern is that the least progress, or even a decline, was found in 'Human resources'. Conclusions: OAT sustainability in the 4 analysed countries remains at risk, despite progress in all countries. Managing HIV donor transition can have positive effects in addressing financial sustainability, especially inspired by Ukraine's continued progress despite economic contraction and Russia's invasion. More attention is needed to non-financial aspects of OAT sustainability in donor transition planning. The directions that could have multifaceted positive influence for OAT long-term resilience and scale up for impact on drug problems include decentralisation outside of health settings and broader drug treatment financial and management transformation, together with drug policy reforms. Thus far, viable solutions for sustainability of OAT in conflict areas appear unlikely. Building OAT resilience should remain high on the agenda of national stakeholders, technical partners and donors. [ABSTRACT FROM AUTHOR]

Background: Team-based learning (TBL) and problem-based learning (PBL) are two effective educational approaches used in medical education for increasing knowledge acquisition, learning motivation, and collaborative and communication skills among students. Few studies have been conducted in Saudi Arabia to evaluate medical students' perceptions of these approaches. Aim of the study: The present study aimed to evaluate the perceptions of current or previous preclinical students at the College of Medicine, Najran University (NU) about the effectiveness of PBL and TBL and to assess students' perceptions regarding the strengths and limitations of both educational approaches and their preferences. Methods: A cross-sectional survey was conducted on 106 preclinical students at NU, Saudi Arabia. The survey questionnaire was validated by a pilot study and designed based on Kirkpatrick's evaluation model. Descriptive statistics was used to analyze the collected data through IBM SPSS Statistics 2.0. Results: 73.6% of participants enjoyed PBL and found it motivating compared to TBL and classic lectures. PBL was reported as more effective for knowledge acquisition (50%), teamwork (62.3%), and high academic performance (58%). Conclusion: It is concluded that PBL was more favored by the students regarding the learning outcomes. TBL was reported to need more individual preparation and effort and require lecturer involvement, suggesting the need for structured facilitation in this learning approach and potentially indicating the challenges associated with coordinating team-based activities. [ABSTRACT FROM AUTHOR]

The company was founded with a goal, one of which is to improve the welfare of its shareholders. By increasing the company's share price, the company's value in the eyes of investors will also increase. The value of a company can be seen from the Tobin'Q ratio. Companies registered in LQ 45 have quite high company value. The aim of this research is to analyze the influence of profitability and GCG on company value through CSR as an intervening variable. This research is a type of associative research with a quantitative approach. The object of this research is the LQ 45 company listed on the IDX for the 2018-2022 period. Sampling in this study used a purposive sampling method and 20 companies were found that met the sample criteria. This research uses secondary data in the form of Sustainability reports and company annual reports. This research uses the path analysis method using SPSS as an analysis tool. The results of this research show that: (1) Profitability has a positive and significant influence on company value. (2) GCG has a positive and insignificant influence on company value. (3) CSR has a significant positive influence on company value. (4) Profitability has a positive and significant influence on company value throught CSR. (5) GCG has negative and insignificant influence on company value throught CSR. [ABSTRACT FROM AUTHOR]

Energy companies are facing increasing pressure from institutional and industry stakeholders to prioritize their responsibility to the environment and society, including providing accurate, reliable, and comprehensive reports on their sustainability practices. Three metrics were developed in this study: the average sustainability reporting score and two sustainability performance reporting indices based on two different performance measurement methodologies. These were designed to assess the effect of mandatory non-financial disclosure on sustainability reporting and the level of transparency and engagement of energy companies. The study also examined the relationship between the level of sustainability reporting and sustainability performance in the period of 2016–2019 by correlating these metrics. The analysis sheds light on the effectiveness of non-financial disclosure regulations in promoting sustainability practices in the energy industry. The results revealed no difference in metric scores prior to, or even following, the adoption of Directive 2014/95/EU. Energy companies performed better in terms of sustainability when more indicators were reported. Their primary focus was on the economic aspect of sustainability, particularly corruption. They gave less importance to the environmental aspect, mainly reporting on emissions. The social aspect received the least attention, although indicators for employee education and training were mentioned most frequently. The analysis showed that the metrics are statistically significantly correlated and complement each other, highlighting the need to consider a variety of metrics when assessing sustainability performance in the energy industry. [ABSTRACT FROM AUTHOR]

Taiwan plans to rapidly increase its industrial production capacity of electronic components while concurrently setting policies for its ecological transition. Given that the island is responsible for the manufacturing of a significant part of worldwide electronics components (including the most advanced CMOS technology nodes), the sustainability of the Taiwanese electronics industry is of critical interest. In this paper, we survey the environmental footprint of 16 Taiwanese electronic components manufacturers (ECMs) using corporate sustainability responsibility reports. Based on data from 2015 to 2020, we find out that the sample of ECMs in this study increased its greenhouse gas emissions by 7.5% per year, its final energy and electricity consumption by 8.8% and 8.9%, and its water usage by 6.1%. We show that the volume of manufactured electronic components and the environmental footprint compiled in this study are strongly correlated, which suggests that relative efficiency gains are not sufficient to curb the overall environmental footprint of ECMs on the island. Given the critical nature of the electronics industry for Taiwan's geopolitics and economics, the observed increase of energy consumption, and the slow renewable energy roll‐out, Taiwan could face a carbon lock‐in situation which will most likely prevent the achievement of carbon reduction goals and sustainability policies on the island. [ABSTRACT FROM AUTHOR]

Environmental impact reporting has become a lynchpin for global agri-food supply chain decision-making. This importance has become heightened as governing bodies such as the European Union pass traceability legislation in an effort to reduce Scope 3 emissions. Despite this heightened importance, few studies have explored the role of supply chain management software in achieving sustainability goals within the agribusiness sector. This article provides a current perspective on ongoing supply chain and logistics software issues that might restrict the effectiveness of sustainability reporting. We argue that agribusinesses may struggle to achieve sustainability targets effectively without proficiency in supply chain software. This research contributes to the field by offering a nuanced understanding of the technological competencies required for sustainability success in agribusiness. This article highlights the importance of developing and implementing advanced supply chain management software to address the need for enhanced sustainability practices within the agribusiness sector. Using interviews with pre-farmgate and post-farmgate agribusiness employees, we demonstrate how these software skills will likely impact sustainability reporting and governance. Managerial implications also include the need for targeted skill development to facilitate more sustainable agribusiness management practices, as mastering such technological competencies is critical for adhering to evolving global environmental standards. [ABSTRACT FROM AUTHOR]

Purpose: This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese and Western corporate values in one story. Design/methodology/approach: We use an analytical framework drawing on insights borrowed from narratology and the notion of wrapping – the traditional art of packaging as communication. Findings: We find that Mitsubishi is a survivor company that uses different corporate reporting frameworks during its reporting journey to construct a bespoke narrative of its value creation and cultural values. It emplots narratives to convey a story presenting the impression that Mitsubishi is a Japanese corporation but is compatible with Western neo-liberal ideology, making bad news palatable to its stakeholders and instilling confidence in the future. Research limitations/implications: Wrapping is a culturally sensitive form of impression management used in the integration of corporate reporting. Therefore, rather than assuming that companies blatantly manipulate their image in corporate reports, we suggest that future research should focus on how narratives are constructed and made sense of, situating them in the context of local culture and traditions. Practical implications: The findings should interest scholars, report preparers, policymakers, and the IFRS, considering the recent release of the IFRS Sustainability Disclosure Standards designed to reduce the so-called alphabet soup of corporate reporting. By following Mitsubishi's journey, we learn how and why the notion of integrated reporting was adopted and integrated with other reporting frameworks to create narratives that together convey a story of a global corporation compliant with Western neoliberal ideology. It highlights how Mitsubishi used integrated reporting to tell its story rather than as a rigid reporting framework, and the same fate may apply to the new IFRS Sustainability Reporting Standards that now include integrated reporting. Originality/value: The study offers a new perspective on corporate reporting, showing how the local societal discourses of cultural heritage and modernity can shape the journey of the integration of corporate reporting over time. [ABSTRACT FROM AUTHOR]

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Compliance with green requirements is becoming increasingly important in assessing the performance of companies. The new CSRD legislation requires a wider range of companies to produce sustainability reports and their content is influenced by the EU's taxonomy regulation setting out the framework for sustainable finance. The disclosure of information affects the perception of companies' sustainability performance, which will affect their access to financial resources and development opportunities. The main question is, both in theory and in practice, how companies can comply with the legislation in the future. It is essential for the competitiveness of Hungary's food industry to keep pace with future environmental sustainability requirements, so we examined the sustainability reporting practices of the sector's key companies in terms of their contribution to the environmental objectives set out in the taxonomy regulation. The research fits well with the EU's overall green transition regulatory procedure and our study is gap-filling at macro-regional and sectoral levels. The sustainability reports were assessed by content analysis using a scoring method. The results show that the sustainability reporting practices of food processing companies in Hungary differ significantly. Furthermore, greater emphasis must be placed on reporting and the credibility of the reports to meet future expectations. Foreign-owned companies and companies with more than 500 employees attribute greater importance to reporting. In the food processing sector, the disclosure of information and data under the taxonomy objectives of mitigation of climate change, sustainable use of water and marine resources, and transition to a circular economy was most common. [ABSTRACT FROM AUTHOR]

This article presents an empirical analysis of the non‐financial reporting of the United Nations Sustainable Development Goals (SDGs) by a sample of 24 best‐in‐class companies across various sectors worldwide. The sample was selected based on a previous screening of SDG reporting by 1360 companies from 97 different countries that pointed to a superficial engagement with the SDGs for the vast majority of the firms (see Heras‐Saizarbitoria, 2022). Employing a qualitative approach to content analysis, this study sheds light on the specific issues related to SDGs and reported by the best‐in‐class companies. Implications for managers, public policymakers, and other stakeholders are also examined. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this study is to empirically examine the impact of ownership structure variables on the level of sustainability reporting (SR) of listed BRICS energy firms as well as the moderating role of the board sustainability committee on this relationship. Design/methodology/approach: This study used a sample of 1,260 firm-year observations from BRICS for the period 2010–2019. This study uses the Bloomberg database, companies' annual reports and companies' websites for data collection and the ordinary least squares (OLS) and instrutemental variables (IV) two-stage least squares (2SLS) regressions for data analysis. Findings: This study provides empirical evidence that foreign ownership, managerial ownership and blockholder ownership have a positive and statistically significant impact on the level of SR. However, the results indicate institutional ownership impacts SR negatively. The findings remain qualitatively the same after addressing endogeneity concerns using the IV 2SLS regression method. Research limitations/implications: This paper has some limitations. This study focuses on listed companies in BRICS. Therefore, future studies should look at non-listed small and medium enterprises. Similarly, because this study focuses on emerging economies, future studies should consider comparative studies between developed and developing economies. Practical implications: This study makes significant empirical, theoretical and regulatory contributions to policymakers, investors and management on the ownership type that positively influence the level of SR. Originality/value: This study contributes to the corporate governance and sustainability literature and extends existing empirical literature on the role of ownership structure on the level of SR in the context of emerging economies. This study provides important theoretical and empirical evidence for regulators and policymakers. [ABSTRACT FROM AUTHOR]

Purpose: The article aims to verify whether the meetings industry is taking actions for sustainable development and, if so, what kind of projects they are. Implementation of sustainable development principles is currently a trend in management in every field, including the meetings industry. The meetings industry also recognises this problem's essence and implements sustainable development principles into its operations. Design/methodology/approach: To achieve the intended research goal, an in-depth search of literature and online sources and interviews with 21 industry representatives were used. The article discusses the following research problem: what actions are taken by the meetings industry for sustainable development; whether it implements a sustainable development strategy and policy; whether and how the idea of sustainable development is implemented in cooperation with partners; how the industry perceives sustainable development activities in the area of MICE and what is its opinion in terms of shaping the right conditions in this area; what actions are vital in shaping sustainable development by the meetings industry? Findings: Research has proven that the business tourism industry implements sustainability measures in its operations. Research limitations/implications: Research limitation is the amount of industry feedback obtained. Due to the inability to obtain a larger number of research questionnaires, a sample of only 20 interviews with experts was used. Practical implications: The utilitarian goal of the research is to provide useful guidelines for the meetings industry in implementing of ESG (Environmental, Social, and Corporate Governance) policies. Social implications: Research based on the issues it undertakes relates to and raises important social issues. Originality/value: Although the meetings industry implements activities in sustainable development, they are not sufficient, especially in the context of the European Commission's Directive on Corporate Sustainability Reporting (CSRD). The presented research and guidelines for the industry in this area are currently a critical topic. They are a scientific novelty, and, as such, a research approach has not been presented in the context of this industry so far. [ABSTRACT FROM AUTHOR]

Directive (EU) 2022/2464 introduces mandatory sustainability reporting for all large undertakings in the European Union, as well as third-country undertakings active in the Union. The new rules were mandated by the increase in investor needs, as well as the interest of civil society actors. The present article discusses the relationship of corporate social responsibility with law and the shift from voluntary to mandatory sustainability reporting. It first presents the main novelties of the Directive with regard to scope of application, issuance of uniform European reporting standards and introduction of mandatory external assurance. It then turns to the question of public and private enforcement of the new sustainability reporting obligations. Public enforcement is, to a certain degree, guaranteed by the amendment of existing rules. The new Directive is silent on private enforcement issues, although it may trigger private litigation, predominantly by shareholders. Other interested groups, such as consumers and civil society actors, will not be able to directly challenge breaches of the new rules, despite the intention of the legislator to foster sustainability reporting and responsible corporate behaviour to the benefit of civil societies. [ABSTRACT FROM AUTHOR]

This research is based on the importance of companies knowing the factors that can affect the value of the firm in accordance with the development of the times so that the company can continue to survive in success in the long term. This study combines factors related to the company's non-financial performance, including sustainability performance such as ESG performance and the use of independent assurance in sustainability reports as well as other non-financial performance such as the quality of external audits, related party transactions, and political connections to determine the influence of these factors on the firm's value. The method used in this study is a panel data regression analysis method using e-views 9 with a sample of companies in the energy and basic materials sectors listed on the Indonesia Stock Exchange (IDX) in 2021-2023. The results of this study show that the quality of external audits, related party transactions, political connections, environmental performance (ESG_Environment), social performance to employees (ESG_Social Employees) and the use of independent assurance in sustainability reports have no effect on firm value while, social performance to the community (ESG_Social Community) and governance performance (ESG_Governance) have a positive effect on firm value. [ABSTRACT FROM AUTHOR]

The article provides a summary of the latest report on the progress towards the Sustainable Development Goals (SDGs) set by the UN's 2030 Agenda for Sustainable Development. The report reveals that the world is severely off track to achieve the SDGs, with progress stalling or regressing in many areas. The Covid pandemic has been a major setback, and global efforts have faced challenges due to conflicts, trade tensions, climate change, and economic shortcomings. Specific areas of concern include poverty, food security, health, education, and gender equality. The report emphasizes the urgent need for acceleration and investment to address these challenges and protect vulnerable populations. [Extracted from the article]

The concept of sustainability has gained significant recognition across all industrial sectors, particularly in response to the potential global environmental crisis. In mining, sustainability ensures responsible operations by addressing environmental, social, and economic aspects. Performance indicators, categorized into environmental, social, economic, and governance groups, are monitored to oversee these aspects. In 2015, the UN established 17 Sustainable Development Goals (SDGs) as a global agenda for achieving equitable economic and social development. This study presents a methodology to evaluate performance indicators in an iron ore mine in southeast Pará, Brazil, to understand whether and how these indicators guide the mine's operations toward fulfilling the SDGs. This study was based on the application of a methodology specifically developed for this purpose, where a seven-step application was defined, with each step involving an activity to be carried out to verify the correlation performance indicators with the SDGs. By applying the proposed methodology, the assessment of 286 performance indicators was conducted, revealing that 55.24% aligned the mine's operation with the SDGs. Furthermore, the developed methodology may be applied to other mining enterprises, supporting their sustainability reports and compliance with the sector's regulatory standards and mine closure plan requirements. [ABSTRACT FROM AUTHOR]

Employers significantly influence employee travel habits through their policies and benefits, impacting workforce selection, equality of opportunities, and the environment. This study analyses what the fast-growing body of business sustainability standards and reporting frameworks (also known as Corporate Social Responsibility or Environment-Social-Governance (ESG) reporting) require from employers with respect to employee mobility. Analysing 29 leading frameworks using document analysis methods, our findings reveal that the majority (n = 19) do not address employee mobility in their reporting requirements. Among those that do (n = 10), their focus is notably limited, primarily centred on greenhouse gas emissions calculations. Only two frameworks emphasise employer responsibility for preventing transport injuries as part of workforce health and safety management. None of the frameworks mandate reporting on efforts to create an accessible workplace for all potential employees, regardless of abilities or car ownership. These results highlight a significant disparity between the limited expectations expressed in reporting frameworks and the far-reaching impacts of workplace mobility policies. We critique the GHG protocol's methodology concerning business travel and employee commuting on practical and normative grounds. We recommend that future reporting frameworks adopt broader requirements for employer transport policies, in the expectation that higher standards will trigger greener and more inclusive employer policies. [ABSTRACT FROM AUTHOR]

In recent years, the integration of corporate, environmental and social factors into the management of business has been intensively promoted. Our paper focuses on the quality of the sustainability reports (SR) of state-owned enterprises (SOEs). The methodological approach is based on the framework for content analysis provided by Global Reporting Initiative (GRI) standards and Sustainable Development Goals (SDGs) disclosure in non-financial/SR, using the translation table for linking SDGs and GRI Standards to evaluate the status of SDG compliance. The results reveal that companies in both countries generally report most intensively in the economic segment, as far as GRI standards and SDGs are concerned, exposing the economic value in the Benington (2011) theoretical model. Comparatively, Slovenian SOEs' SRs disclose on average a lower percentage of GRI standards in all four segments (general, economic, environmental, and social) than Austrian SOEs, while more than 70% of SDG 4 is reported in Slovenia. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to explore how effectively leading sustainable hotels have integrated Sustainable Development Goals (SDGs) into their reporting. The main aim is to pinpoint areas for improvement concerning SDG reporting which can help the hospitality industry to achieve a transformation in a more SDG-aligned global tourism system. Design/methodology/approach: For this study, a content analysis technique was used to extract the information regarding strategic consistency of SDG reporting. Both qualitative and quantitative approaches were applied to the analysis of this information. This paper seeks to assess the extent to which the materiality analysis, corporate targets and performance indicators defined by the world's top sustainable hotels in their sustainability reports are consistent with those SDGs linked to the business. To that end, the authors have selected the most sustainable hotels according to the SAM Corporate Sustainability Assessment in 2020. Findings: The results of this study show that the most sustainable hotel companies did not take a strategic consistency approach when reporting the SDGs. These findings identify four areas for improvement concerning reporting, which may promote the adoption of a strategic and consistent approach in SDG reporting. Practical implications: This study includes a set of recommendations to provide the market with complete, coherent and comparable information on their contribution to the SDGs and, therefore, foster collective learning to bring about sustainable tourism transformation. Originality/value: This paper represents a contribution to the discussion on the strategic or symbolic implementation of SDGs at a corporate level. In addition, this paper reflects a deeper understanding of how hotel companies could improve their reporting and management system to contribute to SDGs. [ABSTRACT FROM AUTHOR]

Purpose: The paper aims to provide companies with a better understanding of the needs of institutional investors to improve the disclosure of sustainability information by companies. The study investigates the changed information needs of institutional investors resulting from the Sustainable Finance Disclosure Regulation (SFDR). Design/methodology/approach: This study uses an internet-based survey instrument amongst institutional investors to gain insights into their needs regarding sustainability information. The authors received 155 responses in total and use descriptive statistics and t-tests to analyse the survey data. Findings: The results demonstrate that the implementation of the SFDR challenges institutional investors, as it affects their decision process. Additionally, the findings still indicate a lack of available corporate sustainability information, making it even more challenging for institutional investors to make appropriate investment decisions. Respondents suggest that information on climate-related risks is more important than the European Union (EU) Taxonomy metrics for meeting the SFDR requirements. Research limitations/implications: The findings are mainly restricted to the opinion of European investors. However, the evidence contributes to the existing literature by investigating institutional investors' information needs in the new regulatory landscape. Practical implications: As the study provides insights into institutional investors' needs, reporting companies recognise the relevance of transparently providing sustainability information to be further considered in the investment process of institutional investors despite the regulation. The findings can help regulators develop uniform and global sustainability reporting standards. Originality/value: This paper is the first to provide evidence on sustainability information requested on the institutional investors' side. The survey gathers primary data from professional investment members unavailable in databases or reports. [ABSTRACT FROM AUTHOR]

Purpose: This research investigates the influence of corporate–NGO collaborations on corporate social responsibility (CSR) disclosure measured in three different ways (i.e. extent, level and quality) in low-income developing economies. Additionally, it examines the moderating effect of corporate profitability in the relationship between corporate–NGO collaborations and CSR disclosure. Design/methodology/approach: This research uses multivariate regression analysis based on data collected from 201 non-financial firms listed on the Pakistan Stock Exchange (PSE). Findings: The findings reveal that corporations with NGO partnerships are more likely to disclose CSR information and provide high-quality information regarding workers, the environment and community-related issues. Further, corporate profitability positively moderates the corporate–NGO collaborations and CSR disclosure relationship. Research limitations/implications: Research limitations are presented in the conclusion section. Practical implications: The findings underline the crucial significance of NGOs and their associated normative isomorphism logics for CSR disclosure in low-income countries with weak law enforcement and relatively ineffective state institutions, which were previously believed to lack such institutions. Originality/value: While some research has suggested that companies in developing countries perceive significant pressure from NGOs to adopt social disclosure, no study has specifically explored how internally driven corporate–NGO collaboration (as opposed to external NGO activist pressures) promotes CSR disclosure specifically in developing economies. [ABSTRACT FROM AUTHOR]

Purpose: The lack of transparency contributes to the growing corruption problem in various spheres of society. This paper aims to analyse the sustainability report disclosures published by Czech companies in 2021 and registered by the Association of Social Sustainability of the Czech Republic. Design/methodology/approach: Based on three hypotheses, the relationships between the level of disclosed anti-corruption information and selected variables related to the corporate environment are tested using content analysis and the Mann–Whitney test. Findings: This paper reveals that Czech firms provide more information if they operate in a higher-risk environment (energy, materials and financial services) or are state-owned (or with a state ownership stake). It also reveals that companies participating in corporate social responsibility (CSR) initiatives (UN Global Compact and Global Reporting Initiative) increase their credibility and social responsibility with more disclosed information. Research limitations/implications: A limitation of this paper is the smaller number of selected companies matching the chosen criteria. In addition, a certain degree of subjectivity is likely to have manifested in the process of coding the reports and in the use of the content analysis method. Originality/value: The paper contributes to research that addresses the fight against corruption and CSR issues with a specific study in a small, Central European country and provides new empirical data on the anti-corruption fight problem. [ABSTRACT FROM AUTHOR]

This study delves into the effect of environmental, social and governance (ESG) indicators on economic growth trajectory of an emerging economy. A sample of firms listed on the ESG index of the National Stock Exchange (NSE) was examined. The findings reveal a positive and statistically significant relationship between ESG performance indicators and economic growth represented as gross domestic product (GDP) per capita. The sample is further segregated into energy and non‐energy sectors, where the aggregate ESG scores exhibited a statistically significant influence on economic growth in both sectors. However, upon a closer examination of the individual ESG pillars, the governance pillar is observed to exert a negative influence on economic performance in non‐energy firms. In contrast, the environment and social pillars show no significant influence. The analysis then employs a unique approach by applying a Difference‐in‐differences estimator to assess the impact of Business Responsibility and Sustainability Reporting (BRSR) regulations, which confirms a positive impact on economic growth after regulations but exclusively within the non‐energy sector. This study underscores the substantial impact of ESG aggregate and individual scores on GDP per capita, which translates to economic growth. [ABSTRACT FROM AUTHOR]

Vulnerability to modern slavery in Indonesia, particularly driven by poverty and discrimination against minority groups, has become a primary concern in the context of information transparency. This study aims to investigate the factors that can support the reporting quality of modern slavery in Indonesia, namely the industry sector, profitability, social responsibility commitment, and gender diversity as the moderating variable. The research utilized a sample of 225 companies listed on the Indonesia stock exchange (IDX) from 2020 to 2022. Data were collected from financial reports and sustainability reports as well as the Refinitiv Eikon database. Panel data regression analysis was conducted to analyze the determinants of the disclosure quality. The research findings indicate that high‐risk industry sectors tend to disclose less information regarding modern slavery, with this outcome having a partially negative impact. However, profitability is not associated with the quality of voluntary modern slavery disclosure. In contrast, corporate responsibility commitment is positively associated. Additionally, this study reveals that gender diversity does not moderate the association between the industry sector, profitability, and corporate responsibility commitment with the disclosure quality of modern slavery. This research contributes to the growing literature on the accountability of modern slavery in an emerging country context through institutional theory and gender socialization theory lenses by identifying the firm‐level factors to enhance corporate disclosure in this area. This study also contributes to corporate understanding of modern slavery issues within supply chains. With growing attention to this problem, the awareness of labor exploitation within corporate supply chains is also increasing. The findings of this research can assist companies in recognizing the importance of transparency and voluntary disclosure regarding modern slavery in their supply chains. [ABSTRACT FROM AUTHOR]

This study examines the relationship between family‐run businesses and the quality of environmental, social, and governance (ESG) disclosure, with a specific focus on the influence of the COVID‐19 pandemic. Drawing on a sample of 559 firm‐year observations from publicly listed companies in ASEAN countries spanning from 2019 to 2022, this study measure ESG disclosure quality using the global reporting initiative guidelines for sustainability reports. Family‐run businesses are identified as those with family members serving on the board of directors. This study finding reveals that family‐run businesses exhibit higher ESG disclosure quality compared to companies without family representation on their boards. Furthermore, results show a significant positive impact of the COVID‐19 pandemic on the relationship between family‐run businesses and their ESG disclosure practices. The implications of this study are significant for various stakeholders, including owners, management, and regulators. This research contributes to the existing literature by offering empirical evidence on the relationship between family‐run businesses and ESG disclosure within the context of ASEAN countries, particularly amidst the COVID‐19 pandemic. By shedding light on the positive association between family involvement and ESG disclosure quality, this study provides valuable insights for practitioners and policymakers seeking to promote sustainable business practices in emerging markets. [ABSTRACT FROM AUTHOR]

The article discusses the challenges faced by labor rights defenders in Bangladesh, particularly in the garment sector. It highlights the violations of freedom of association, violence against trade unionists, and the government's response to these issues. The International Labor Organization's Committee on Freedom of Association has been monitoring the situation since 2017, with concerns about the lack of effective protection for human rights defenders. The need for timely prosecution of human rights violations, institutional reform, and the role of international organizations and brands in addressing these issues are also emphasized. [Extracted from the article]

This study aims to evaluate the fundamental factors that impact the environmental costs borne by firms included in the ESG (Environmental, Social, and Governance) index. The factors that were taken into account and analyzed include the reputation of the company, the quality of the audits, and the size of the organization in relation to environmental costs. The data collection is entailed the examination of financial records and sustainability reports. The study's population comprised companies that were indexed based on (ESG) criteria for the period of 2018-2022. The data gathering process in this study yielded a total of 285 data points for analysis, obtained from 57 different companies. The study employed a quantitative methodology using ordinary least squares and included control variables and a fixed effect. The findings of this study suggest that reputation and firm size exert a substantial impact on environmental costs, whereas the quality of audits does not have a significant effect on environmental costs. Empirically, this result shows that the better the company's reputation and the bigger the company, the higher the environmental cost spent by that company. Thus, whichever public accounting firm handles the company, will not affect the amount of environmental costs spent. [ABSTRACT FROM AUTHOR]

This study seeks to examine the interconnections and potential influencing factors between firms' sustainability initiatives and the pressures exerted by industry associations for sustainability reporting. Given the reluctance of many firms to disclose their sustainability efforts, particular attention is directed toward the Italian meat and cured meat industry, with a focus on uncovering the drivers that link firms' sustainability actions to the level of engagement by industry associations in promoting sustainability reporting. Employing a multiple case study design, this research adopts a qualitative and interpretative methodology, leveraging semi‐structured interviews to elucidate pertinent strengths and weaknesses associated with both external and internal factors, as well as managerial strategies. Encompassing various stages of the supply chain, from genetic selection and animal husbandry to processing and distribution, this study aims to bridge a gap in the existing literature on sustainability reporting by shedding light on firms' approaches to both reporting and action. Furthermore, it offers novel insights into the often‐overlooked meso‐level factors influencing firms' propensity for sustainability reporting, including the role played by trade associations. [ABSTRACT FROM AUTHOR]

This paper aims to assess the extent to which Brazilian companies adhere to the accuracy, balance, clarity, comparability, reliability, and timeliness criteria recommended by the Global Reporting Initiative (GRI) standards. A survey was conducted with experts in sustainability reporting with extensive experience in the Brazilian corporate context. The analytic hierarchy process was employed to assign weights to the criteria, and a grey fixed weight clustering model was proposed to analyze the collected data. Clarity and accuracy received the highest weights, which is concerning given the quality observed in sustainability reports. A lower emphasis on timeliness in sustainability reporting reflects many companies' publishing practices, prompting more efficient reporting. The majority of respondents perceive the quality of information in sustainability reports from Brazilian companies as falling within the medium maturity range, suggesting significant room for enhancement. The originality of this study lies both in the methodological approach, which combines multicriteria decision techniques capable of incorporating uncertainty related to data on sustainability reports, as well as in the results that provide information for improving sustainability reporting practices. The findings provide a foundation for companies and policymakers to enhance sustainability reporting, particularly in developing nations, promoting transparency, accountability, and international standard compliance. [ABSTRACT FROM AUTHOR]

The study contributes to the existing literature by examining the relationship between family‐controlled firms (FCFs), politically connected firms (PCFs), and sustainability reporting quality (SRQ) in Malaysia. The study utilizes panel regression techniques to test the hypotheses. The study's findings revealed that FCFs have a significant negative effect on SRQ. On the other hand, PCFs show a positive significant effect on SRQ. Moreover, the study uncovers a significant and positive interacting effect of PCFs in the relationship between FCFs and SRQ. The implication of this is that politically connected family‐controlled firms (PCFCFs) exhibit higher levels of sustainability performance and disclosure quality. The study offers valuable implications for regulators, scholars, and practitioners. Policymakers can use the insights from this paper to develop regulations and guidelines that encourage family‐controlled firms to improve the quality of their sustainability disclosures. Furthermore, the study provides a foundation for further research in this domain to confirm the result of the present investigation. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to espouse the concept of sustainable environment, social and governance (ESG) practices as the proxies of sustainability reporting (SR). In the presence of smart technology adoption (STA), ESG drives total quality management (TQM) of sustainability matters in advanced medical device (AMD) companies post-pandemic. Design/methodology/approach: This study uses two stages of rigorous data collection. Two focus groups comprising board members, investment advisers and senior managers of AMD were formed to establish the external validity of the constructs proposition. It then used a Web survey to solicit 240 respondents from AMD. Data were analysed using the partial least squares structural equation modelling (PLS-SEM) to provide robustness of predictive power in the model estimation. Findings: Results show SR has positively impacted TQM. It reveals positive relationships between SR and ESG and ESG and TQM. Findings indicate that STA moderates the relationships between ESG and TQM with large effect sizes. Research limitations/implications: This study offers direction to expedite strategies and action plans by sustainability practitioners in an asymptotic quest for ESG and TQM best practices. Future research should focus on the protection of sustainable social using qualitative methodology. Originality/value: Using the lens of corporate sustainability, this study develops a framework that integrates ESG, TQM and STA to examine the synergistic effects post pandemic. It provides evidence that ESG practices and STA adoption drive TQM in transition to attain sustainability among the AMD at the country level. [ABSTRACT FROM AUTHOR]

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