Internal Audit Aspects of Companies' Sustainability Reporting by Antonella Maria TIMIS, Aurelia STEFANESCU

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BOARD ATTRIBUTES AND SUSTAINABILITY REPORTING OF LISTED FIRMS IN NIGERIA by Idris Mohammed, Bejamin K. Gugong, Rofiat Adedokun, Abdulrahman A. Olorunloga, Mark G Tagwai

“… This study investigates the impact of board attributes on sustainability reporting among listed firms in Nigeria from 2013 to 2022, using a correlational research design. …”
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Sustainability Reporting and Assurance: A New Challenge for the Audit Profession in Europe by Darko DACHEVSKI, Barry ACKERS

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QUALITY OF SUSTAINABILITY REPORTING AND BANK STABILITY: EMPIRICAL EVIDENCE FROM VIETNAMESE COMMERCIAL BANKS by Van Ha Nguyen, Khanh Linh Vu, Khanh Hien Do

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Biodiversity reporting: Comparing listed entities in the United Kingdom and South Africa by Dino Da Mata, Timothy Lai, Dusan Ecim, Warren Maroun, Dannielle Cerbone

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Bibliometric analysis of digital financial reporting: a comprehensive review of research trends and emerging topics by Darmawati Darmawati, Elis Mediawati, Andi Ratna Sari Dewi

“…Key trends include advancements in sustainability reporting and improved financial reporting quality while emerging topics like XBRL and International Financial Reporting Standards (IFRS) reflect evolving research interests. …”
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Online Banking and Business Sustainability of SACCOs in Rubanda Town Council Rubanda District. by Biira, Emily

“…The study findings on the impact of mobile banking on the business sustainability of SACCOs in Rubanda Town Council were; easy access to financial services, enhanced payment efficiency, instant fund transfers, enhanced security measures, and sustainability reporting. The study findings on the contributions of automated teller machines on business sustainability of SACCOs in Rubanda Town Council were; convenient deposit options, employee salary disbursement, flexibility in fund transfer, improved cash flow management, and easy emergency access to funds. …”
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WOMEN IN TOP ECHELON POSITIONS AND THEIR EFFECTS ON CARBON EMISSION DISCLOSURE: EVIDENCE FROM AN EMERGING NATION by Saheed Olanrewaju Issa, Abdulkadri Toyin Alabi, Abdulbaki Teniola Ubandawaki

“…Content analysis was employed on the annual report and sustainability report of 12 sampled listed deposit money banks in Nigeria to capture data on carbon emissions. …”
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EFFECT OF BOARD STRUCTURE ON CORPORATE SOCIAL AND ENVIRONMENTAL SUSTAINABILITY PERFORMANCE OF LISTED NIGERIAN OIL AND GAS FIRMS by Motunrayo Elizabeth OMOLEHIN, Folashade Olufunke OBAJE

“…The panel data generalized least squares (random effect) method was used to analyse data sourced from annual reports, sustainability reports of selected oil and gas firms listed on the floor of the Nigeria Exchange from 2012 to 2022 and CSRHub database. …”
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Materiality in reporting integration in South Africa: A natural language processing analysis by Cornelis T. van der Lugt, Hans-Peter Bakker, Nadia Mans-Kemp

“…Aim: Integrated and sustainability reports of selected South African companies were assessed to detect which topics and themes reporters viewed as material. …”
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