International perspectives on sustainability reporting / Amina Mohamed Buallay.

Format:

Book

Author/Creator:

Buallay, Amina Mohamed, author.

Language:

English

Subjects (All):

Environmental reporting.

Sustainability.

Physical Description:

1 online resource (209 pages)

Place of Publication:

Bingley, England : Emerald Publishing, [2022]

Summary:

As global concerns grow surrounding the environment, climate, and sustainability, International Perspectives on Sustainability Reporting presents business case studies from different sectors across different regions, highlighting the changing institutional contexts and laws in each country regarding sustainability reporting.

Contents:

Cover

International Perspectives on Sustainability Reporting

Copyright

Table of Contents

List of Tables and Figures

List of Abbreviations

About the Author

1. Introduction

Abstract

1.1 A Gap in the Literature

1.2 The Book's Design and Methodology

1.2.1 The Conceptual Model

1.2.1.1 Dependent Variables (Firm Performance)

1.2.1.2 Independent Variables (Sustainability Reporting)

1.2.1.3 Control Variables

1.2.1.3.1 Firm Specific

1.2.1.3.2 Country Specific

1.2.1.4 Hypothesis Development

1.2.1.4.1 Sustainability Report Disclosure Affects Firm Performance

1.2.2 The Research Design

1.2.2.1 Type of Research

1.2.2.1.1 Descriptive Design

1.2.2.1.2 Quantitative Research

1.2.2.1.3 Secondary Research

1.2.2.2 Research Paradigms

1.2.3 The Research Methodology

1.2.3.1 Mathematical Models

1.2.3.2 Data Collection

1.2.3.3 Sample Selection

1.2.3.4 Reliability and Validity

1.2.3.5 Data Diagnostics

1.2.3.6 Variables Diagnostics

1.2.3.7 Models Diagnostics

1.3 The Book Contributions

1.3.1 Theoretical Contributions

1.3.2 Practical Contributions

References

2. Sustainability Dimensions

2.1 Environmental Dimension

2.1.1 The Relationship Between Environmental Disclosure and Firm Performance

2.2 Social Dimension

2.2.1 The Relationship Between Social Disclosure and Firm Performance

2.3 Governance Dimension

2.3.1 The Relationship Between Governance Disclosure and Firm Performance

2.4 Economic Dimension

2.5 Interdependence of Sustainability Dimensions

2.5.1 The Relationship Between Sustainability Dimensions Disclosure (ESG) and Firm Performance

3. Sustainability Reporting: History and Development

Abstract.

3.1 The History of Corporate Social Responsibility Reporting (Phase 1)

3.2 The History of Environmental Reporting (Phase 2)

3.3 The History of Sustainability Reporting (Phase 3)

3.4 The History of Integrated Reporting (Phase 4)

4. Sustainability Reporting Law and Regulations

4.1 Sustainability Reporting: Mandatory Law and Regulations

4.2 The Moderating Role of Sustainability Reporting Law on the Relationship Between Sustainability Reporting and Firm's Per ...

4.3 The Moderating Role of Sustainability Reporting Law on the Relationship Between (Environmental, Social and Governance) ...

5. Relevant Theories to Sustainability Reporting

5.1 Theories Supporting Sustainability Reporting

5.2 Theories Against Sustainability Reporting

5.3 The Theoretical Framework

5.3.1 Stage 1: Different Perspectives on Sustainability Reporting

5.3.2 Stage 2: Assign Theories to Perspective

5.3.3 Stage 3: Integrating the Theories

5.3.4 Stage 4: Assign Variables to Theories

6. Benefits and Costs of Disclosing Sustainability Reports

6.1 Benefits of Disclosing Sustainability Reports

6.2 Costs of Disclosing Sustainability Reports

6.3 Benefits Versus Costs of Preparing Sustainability Reports

7. Sustainability Reporting and Different Firm Performance Measures

7.1 The Relationship Between Sustainability Reporting and Operational Performance

7.2 The Relationship Between Sustainability Reporting and Financial Performance

7.3 The Relationship Between Sustainability Reporting and Market Performance

7.4 Explanations for a Positive Relationship Between Sustainability Reporting and Firm Performance

7.5 Explanations for a Negative Relationship Between Sustainability Reporting and Firm Performance.

7.6 Explanations for a Neutral Relationship Between Sustainability Reporting and Firm Performance

8. Sustainability Reporting and Different Economic and Political Consequences

8.1 Empirical Studies

8.2 Theoretical Framework and Hypotheses Development

8.3 Models Specifications

8.3.1 Variables

8.4 Descriptive Analysis and Correlation

8.5 Empirical Analysis and Discussion

Note

9. Sustainability Reporting Across Sectors

9.1 Sustainability Reporting in Primary Sectors

9.1.1 Sustainability Reporting in Agriculture and Food Industries Sector

9.1.2 Sustainability Reporting in Energy Sector

9.1.2.1 Structural Equation Modelling

9.2 Sustainability Reporting in Secondary Sectors

9.2.1 Sustainability Reporting in Manufacturing Sector

9.3 Sustainability Reporting in Tertiary Sectors

9.3.1 Sustainability Reporting in Banks and Financial Services Sector

9.3.2 Sustainability Reporting in Retail Sector

9.3.3 Sustainability Reporting in Telecommunication and Information Technology Sector

9.3.4 Sustainability Reporting in Tourism Sector

9.3.4.1 Nonlinear Models

10. Sustainability Reporting in Different Regions

10.1 Sustainability Reporting in Europe

10.2 Sustainability Reporting in Mena

10.3 Sustainability Reporting in Africa

Index.

Notes:

Includes bibliographical references and index.

Description based on print version record.

Other Format:

Print version: Buallay, Amina Mohamed International Perspectives on Sustainability Reporting

ISBN:

9781801178563