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Voluntary assurance of sustainability reporting: evidence from an emerging economy

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Cited by:

  1. Monika Kussetya Ciptani & Mila Reyes & Regitha Seshanda Azizah, 2024. "Balancing Audit Quality to Auditees Cash Reserves: A Phenomenon in Indonesia," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(4), pages 824-835, April.
  2. Siti Amalia & Dadang Lesmana & Yanzil Azizil Yudaruddin & Rizky Yudaruddin, 2022. "The Impact of Board Structure on Voluntary Environmental and Energy Disclosure in an Emerging Market," International Journal of Energy Economics and Policy, Econjournals, vol. 12(4), pages 430-438, July.
  3. Sehrish Atif & Abeer Hassan, 2025. "From Bane to Boon: How Global Fortune 500 Companies Disclose About Using Servitisation and Industry 4.0 as Circular Economy Strategy," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(4), pages 5277-5301, July.
  4. Mohammed Hammam Mohammed Al-Madani & Yudi Fernando & Ming-Lang Tseng, 2022. "Assuring Energy Reporting Integrity: Government Policy’s Past, Present, and Future Roles," Sustainability, MDPI, vol. 14(22), pages 1-24, November.
  5. Sneideriene, Agne & Legenzova, Renata, 2025. "Greenwashing prevention in environmental, social, and governance (ESG) disclosures: A bibliometric analysis," Research in International Business and Finance, Elsevier, vol. 74(C).
  6. Li‐Chun Kuo & Chia‐Lin Lee & Yun‐Ting Lee, 2022. "The impact of voluntary assurance of CSR reports on firms' operating performance: Evidence from Taiwan," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(8), pages 4041-4054, December.
  7. Parvez Alam Khan & Satirenjit Kaur Johl & Shireenjit K. Johl, 2021. "Does adoption of ISO 56002‐2019 and green innovation reporting enhance the firm sustainable development goal performance? An emerging paradigm," Business Strategy and the Environment, Wiley Blackwell, vol. 30(7), pages 2922-2936, November.
  8. Yeut Hong Tham & Puji Handayati & Yuni Yuningsih & Zhiyue Sun & Tatas Ridho Nugroho, 2025. "Carbon Reduction Initiatives, Corporate Governance and Sustainability Assurance—Do Multiple Directorships and Board Tenure Matter?," Sustainability, MDPI, vol. 17(3), pages 1-19, January.
  9. Karim Mahran & Ahmed A. Elamer, 2024. "Chief Executive Officer (CEO) and corporate environmental sustainability: A systematic literature review and avenues for future research," Business Strategy and the Environment, Wiley Blackwell, vol. 33(3), pages 1977-2003, March.
  10. Saleh F. A. Khatib & Dewi Fariha Abdullah & Ahmed A. Elamer & Raed Abueid, 2021. "Nudging toward diversity in the boardroom: A systematic literature review of board diversity of financial institutions," Business Strategy and the Environment, Wiley Blackwell, vol. 30(2), pages 985-1002, February.
  11. George Lăzăroiu & Luminița Ionescu & Mihai Andronie & Irina Dijmărescu, 2020. "Sustainability Management and Performance in the Urban Corporate Economy: A Systematic Literature Review," Sustainability, MDPI, vol. 12(18), pages 1-13, September.
  12. Mounia Boulhaga & Abdelfettah Bouri & Ahmed A. Elamer & Bassam A. Ibrahim, 2023. "Environmental, social and governance ratings and firm performance: The moderating role of internal control quality," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(1), pages 134-145, January.
  13. Ayman Hassan Bazhair & Saleh F. A. Khatib & Hamzeh Al Amosh, 2022. "Taking Stock of Carbon Disclosure Research While Looking to the Future: A Systematic Literature Review," Sustainability, MDPI, vol. 14(20), pages 1-24, October.
  14. Kazemi, Maha Zadeh & Elamer, Ahmed A. & Theodosopoulos, Grigorios & Khatib, Saleh F.A., 2023. "Reinvigorating research on sustainability reporting in the construction industry: A systematic review and future research agenda," Journal of Business Research, Elsevier, vol. 167(C).
  15. Oyerogba Ezekiel & Sunday Olugbenro & Sunday Omojola & Olatunde Wright & Olateju Aregbesola, 2024. "Influence of Board Characteristics on Carbon Emission Disclosure: Evidence from the Nigerian Oil and Gas Sector," International Journal of Energy Economics and Policy, Econjournals, vol. 14(5), pages 582-592, September.
  16. Bradbury, Michael & Jia, Jing & Li, Zhongtian, 2022. "Corporate social responsibility committees and the use of corporate social responsibility assurance services," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(2).
  17. Chiara Xhindole & Lara Tarquinio, 2025. "An Examination of Assurance Practices on Carbon Emission Disclosures: Evidence From Italy and Spain," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(6), pages 8111-8124, November.
  18. Ibrahim A. Alkhataybeh & Wael Hadid & Lei Chen & Akrum Helfaya, 2026. "Sustainability Reporting and External Assurance: Evidence From UK Listed Firms," Business Strategy and the Environment, Wiley Blackwell, vol. 35(2), pages 1684-1711, February.
  19. Warren Maroun & Dusan Ecim, 2024. "Biodiversity reporting by United Kingdom (UK)‐listed companies: A review of extent, content and readability of disclosures," Business Strategy and the Environment, Wiley Blackwell, vol. 33(8), pages 7800-7824, December.
  20. Abeer Mohamed Hassan & Lee Roberts & Jill Atkins, 2020. "Exploring factors relating to extinction disclosures: What motivates companies to report on biodiversity and species protection?," Business Strategy and the Environment, Wiley Blackwell, vol. 29(3), pages 1419-1436, March.
  21. Nugroho, Dwiyanjana Santyo & Pertiwi, Meilani Intan, 2021. "Stock Price Reaction when Covid -19 Exist: Moderating by Firm’s Operating Cash Flow," Jurnal Ekonomi Malaysia, Faculty of Economics and Business, Universiti Kebangsaan Malaysia, vol. 55(1), pages 71-85.
  22. Isabel‐María García‐Sánchez & Laura Sierra‐García & María‐Antonia García‐Benau, 2022. "How does the EU non‐financial directive affect the assurance market?," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 31(3), pages 823-845, July.
  23. Mandella Osei‐Assibey Bonsu & Ying Wang & Grace Eghe‐Ikhurhe & Katie Hyslop, 2026. "Does Sustainability Auditing Lead to Enhanced Corporate Governance, Environmental Performance, and Financial Outcomes? Empirical Evidence From High‐Impact Industries," Business Strategy and the Environment, Wiley Blackwell, vol. 35(5), pages 6691-6714, July.
  24. Dinah Quacoe & Yusheng Kong & Daniel Quacoe, 2023. "Analysis of How Green Growth and Entrepreneurship Affect Sustainable Development: Application of the Quintuple Helix Innovation Model in the African Context," Sustainability, MDPI, vol. 15(2), pages 1-19, January.
  25. Joanna Krasodomska & Ewelina Zarzycka & Paweł Zieniuk, 2024. "Voluntary sustainability reporting assurance in the European Union before the advent of the corporate sustainability reporting directive: The country and firm‐level impact of Sustainable Development Goals," Sustainable Development, John Wiley & Sons, Ltd., vol. 32(3), pages 1652-1664, June.
  26. Salvi, Antonio & L'Abate, Vitiana & Petruzzella, Felice & Vitolla, Filippo & Raimo, Nicola, 2025. "Rising temperatures, rising transparency: Revealing the financial benefits of climate change disclosure," International Review of Economics & Finance, Elsevier, vol. 101(C).
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