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All Outputs (32)

Sustainability Reporting and External Assurance: Evidence From UK Listed Firms (2025)
Journal Article
Alkhataybeh, I., Hadid, W., Chen, L., & Helfaya, A. (2025). Sustainability Reporting and External Assurance: Evidence From UK Listed Firms. Business Strategy and the Environment. https://doi.org/10.1002/bse.70233

This paper develops and tests a model explaining why some companies obtain external assurance for their sustainability reports while others do not. Our model integrates rational choice and stakeholder theories, providing novel insights into the susta... Read More about Sustainability Reporting and External Assurance: Evidence From UK Listed Firms.

Sustainability Performance, Cost of Debt, and Institutional Environment Quality: Global Evidence From the Hospitality and Tourism Industry (2025)
Journal Article
Moussa, T., Krasnikova, N., Postoyeva, M., Hawas, A., & Helfaya, A. (2025). Sustainability Performance, Cost of Debt, and Institutional Environment Quality: Global Evidence From the Hospitality and Tourism Industry. Business Strategy and the Environment. https://doi.org/10.1002/bse.70230

This study examines how sustainability performance affects the cost of debt financing in the hospitality and tourism industry and whether institutional environment quality moderates this relationship. Using a dataset of 2302 firm‐year observations fr... Read More about Sustainability Performance, Cost of Debt, and Institutional Environment Quality: Global Evidence From the Hospitality and Tourism Industry.

Fostering human development: do institutional environment quality and overall UN-SDGs attainment matter? (2025)
Journal Article
Helfaya, A., Muthuthantrige, N., & Xu, G. (2025). Fostering human development: do institutional environment quality and overall UN-SDGs attainment matter?. Sustainability Accounting, Management and Policy Journal. https://doi.org/10.1108/sampj-09-2024-0960

Abstract
Purpose— This study uniquely combines Institutional Environment Quality (IEQ) and United Nations Sustainable Development Goals (UN-SDGs) metrics within a global panel framework to explore their individual and joint impacts on Human Developm... Read More about Fostering human development: do institutional environment quality and overall UN-SDGs attainment matter?.

Females on Board, Stakeholder Orientation, and ESG Disclosure: An Evidence From the Tourism and Transportation Industries (2025)
Journal Article
Helfaya, A., Bui, P., & Aboud, A. (in press). Females on Board, Stakeholder Orientation, and ESG Disclosure: An Evidence From the Tourism and Transportation Industries. Business Strategy and the Environment, https://doi.org/10.1002/bse.70174

In the tourism and transportation (T&T) industries, female directors' contributions are undervalued despite the strong emphasis on board gender diversity in management research. We investigate whether the impact of multiple board gender diversity mea... Read More about Females on Board, Stakeholder Orientation, and ESG Disclosure: An Evidence From the Tourism and Transportation Industries.

Governance‐Aligned CSR, Corporate Sustainable Development Goals Adoption, and Long‐Lasting Performance: An Insight From Tourism and Hospitality Industry (2025)
Journal Article
Helfaya, A., & Bui, P. (in press). Governance‐Aligned CSR, Corporate Sustainable Development Goals Adoption, and Long‐Lasting Performance: An Insight From Tourism and Hospitality Industry. Sustainable Development, https://doi.org/10.1002/sd.70164

Despite the growing emphasis on corporate sustainability, the role of governance‐aligned corporate social responsibility (CSR) in driving Sustainable Development Goals (SDGs) adoption within the travel and hospitality industry (THI) remains underexpl... Read More about Governance‐Aligned CSR, Corporate Sustainable Development Goals Adoption, and Long‐Lasting Performance: An Insight From Tourism and Hospitality Industry.

Pursuing a corporate sustainable identity: Green governance strategy, hybrid vehicle development, knowledge and sustainability performance (2025)
Journal Article
Ekara Helfaya, A., & Bui, P. (2025). Pursuing a corporate sustainable identity: Green governance strategy, hybrid vehicle development, knowledge and sustainability performance. Journal of Innovation & Knowledge, 10(2), Article 100660. https://doi.org/10.1016/j.jik.2025.100660

The automobile industry's transition toward sustainability remains impeded by inconsistent green governance, which hampers progress in hybrid vehicle production. Existing literature predominantly focuses on technological innovation... Read More about Pursuing a corporate sustainable identity: Green governance strategy, hybrid vehicle development, knowledge and sustainability performance.

Greening the Workplace: Exploring the Influence of Corporate Sustainability Governance on Corporate Labour Rights in the Case of Indian Listed Companies for the Period of 2010 to 2021 (2024)
Journal Article
Helfaya, A., Muthuthantrige, N., & Xu, S. (in press). Greening the Workplace: Exploring the Influence of Corporate Sustainability Governance on Corporate Labour Rights in the Case of Indian Listed Companies for the Period of 2010 to 2021. Sustainability, 16(10), Article 4004. https://doi.org/10.3390/su16104004

Amidst today’s globalized economy, embedding sustainable practices into corporate governance frameworks has become important. This era underscores a heightened focus on CSR and sustainability, drawing considerable scholarly and practical interest to... Read More about Greening the Workplace: Exploring the Influence of Corporate Sustainability Governance on Corporate Labour Rights in the Case of Indian Listed Companies for the Period of 2010 to 2021.

An examination of corporate environmental goals disclosure, sustainability performance and firm value – An Egyptian evidence (2023)
Journal Article
Helfaya, A., Aboud, A., & Amin, E. (2023). An examination of corporate environmental goals disclosure, sustainability performance and firm value – An Egyptian evidence [An Examination of Corporate Environmental Goals’ Disclosure, Sustainability Ratings and Firm Value - An Egyptian Evidence]. Journal of International Accounting, Auditing and Taxation, 52, 100561. https://doi.org/10.1016/j.intaccaudtax.2023.100561

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.

Editorial for the Special Issue “Corporate Governance, Social Responsibility, Innovation, and Sustainable Business Development Goals” (2023)
Journal Article
Helfaya, A., & Aboud, A. (in press). Editorial for the Special Issue “Corporate Governance, Social Responsibility, Innovation, and Sustainable Business Development Goals”. Sustainability, 15(12), 9471. https://doi.org/10.3390/su15129471

Corporate governance, social responsibility, and innovation play an important role in achieving sustainable business development goals (SDGs) [...]

Investigating the Factors That Determine the ESG Disclosure Practices in Europe (2023)
Journal Article
Helfaya, A., Morris, R., & Aboud, A. (in press). Investigating the Factors That Determine the ESG Disclosure Practices in Europe. Sustainability, 15(6), Article 5508. https://doi.org/10.3390/su15065508

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
Ghazwani, M., Whittington, M., & Helfaya, A. (in press). Assessing the Anti-Corruption Disclosure Practices in the UK FTSE 100 Extractive Firms. Sustainability, 15(6), Article 5155. https://doi.org/10.3390/su15065155

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
Helfaya, A., & Bui, P. (2022). Exploring the Status Quo of Adopting the 17 UN SDGs in a Developing Country—Evidence from Vietnam. Sustainability, 14(22), 15358. https://doi.org/10.3390/su142215358

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.

Islamic Religiosity and CSR Attitudes—The Case of Egyptian Managers (2022)
Journal Article
Ekara Helfaya, A., & Fathi Easa, N. (2022). Islamic Religiosity and CSR Attitudes—The Case of Egyptian Managers. Sustainability, 14(18), Article 11255. https://doi.org/10.3390/su141811255

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
Aboud, A., & Helfaya, A. (2021). Role of Country-Level Characteristics in Segment Reporting: EU Evidence. The International Journal of Accounting, 56(04), https://doi.org/10.1142/s1094406021500189

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.

An Empirical Investigation of U.K. Environmental Targets Disclosure: The Role of Environmental Governance and Performance (2021)
Journal Article
Moussa, T., Kotb, A., & Helfaya, A. (2021). An Empirical Investigation of U.K. Environmental Targets Disclosure: The Role of Environmental Governance and Performance. European Accounting Review, 31(4), 1 - 35. https://doi.org/10.1080/09638180.2021.1890173

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
Helfaya, A., & Amin, E. (2020). Exploring the Egyptian accountants’ awareness and understanding of XBRL. African journal of accounting, auditing and finance, 7(1), 1 -23. https://doi.org/10.1504/AJAAF.2020.109176

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.

Eco-Islam: Beyond the Principles of Why and What, and Into the Principles of How (2019)
Journal Article
Helfaya, E., Abdelzaher, D. M., & Kotb, A. (2019). Eco-Islam: Beyond the Principles of Why and What, and Into the Principles of How. Journal of Business Ethics, 155, 623-643. https://doi.org/10.1007/s10551-017-3518-2

A growing body of literature has thought to draw the link between Islamic ethics and environmental stewardship to explain the foundational principles of why humans should care about the environment, which gave rise to the coining of the term “Eco-Isl... Read More about Eco-Islam: Beyond the Principles of Why and What, and Into the Principles of How.