Outputs (22)

An examination of corporate environmental goals disclosure, sustainability performance and firm value – An Egyptian evidence (2023)
Journal Article

This paper explores the status quo of environmental goals disclosure (EGD) and empirically tests its impact on Egyptian corporate sustainability ratings and firm value. We find that Egyptian companies show a large degree of variability and inconsiste... Read More about An examination of corporate environmental goals disclosure, sustainability performance and firm value – An Egyptian evidence.

Investigating the Factors That Determine the ESG Disclosure Practices in Europe (2023)
Journal Article

The increased focus on environmental (E), social (S), and governance (G) (ESG) disclosure has become a necessary step toward the integration of sustainability practices into firms’ culture to meet the expectations of stakeholders. The social and envi... Read More about Investigating the Factors That Determine the ESG Disclosure Practices in Europe.

Assessing the Anti-Corruption Disclosure Practices in the UK FTSE 100 Extractive Firms (2023)
Journal Article

This paper considers the anti-corruption disclosure reporting of the large UK-quoted extractive companies from 2003 to 2019. This period includes the introduction of the 2010 UK Bribery Act, which might be expected to influence corporate disclosure.... Read More about Assessing the Anti-Corruption Disclosure Practices in the UK FTSE 100 Extractive Firms.

Exploring the Status Quo of Adopting the 17 UN SDGs in a Developing Country—Evidence from Vietnam (2022)
Journal Article

This paper develops the multiple-theoretical framework of legitimacy, stakeholders, and voluntary perspective to assess the adoption of Vietnamese listed firms to the 17 United Nations’ Sustainable Development Goals (SDGs). The paper’s primary object... Read More about Exploring the Status Quo of Adopting the 17 UN SDGs in a Developing Country—Evidence from Vietnam.

EDITORIAL: CORPORATE CSR/SUSTAINABILITY GOVERNANCE PRACTICES — PRACTICAL CHALLENGES AND FUTURE DIRECTIONS (2022)
Journal Article

Islamic Religiosity and CSR Attitudes—The Case of Egyptian Managers (2022)
Journal Article

In this research, we investigated the complex relationship between Islamic religious beliefs and corporate social responsibility (CSR) attitudes and behaviour. We defined four aspects of religiosity, four types of individual attitudes toward CSR, and... Read More about Islamic Religiosity and CSR Attitudes—The Case of Egyptian Managers.

Role of Country-Level Characteristics in Segment Reporting: EU Evidence (2021)
Journal Article

Based on a country-level-characteristics framework, we empirically tested the impact of IFRS 8 adoption, the country’s legal system and level of legal enforcement, investor protection, conservatism, and closeness between national GAAP and IFRS on bot... Read More about Role of Country-Level Characteristics in Segment Reporting: EU Evidence.

EDITORIAL: INSIGHTS INTO THE FUTURE BLENDED LEARNING AND CORPORATE GOVERNANCE RESEARCH IN A COVID-19 WORLD (2021)
Journal Article

An Empirical Investigation of U.K. Environmental Targets Disclosure: The Role of Environmental Governance and Performance (2021)
Journal Article

Although an increasing number of companies have publicly declared environmental targets (ETs), scant research has been conducted in this area. This study, therefore, investigates the extent of corporate environmental targets disclosure (ETD) and empi... Read More about An Empirical Investigation of U.K. Environmental Targets Disclosure: The Role of Environmental Governance and Performance.

Exploring the Egyptian accountants’ awareness and understanding of XBRL (2020)
Journal Article

Online reporting is now widespread with 82% of the top 100 listed companies in Egypt providing a variety of financial data online. However, much of this information reflects the paper-based versions of annual reports with little attempt to enhance th... Read More about Exploring the Egyptian accountants’ awareness and understanding of XBRL.