International Perspectives on Sustainability Reporting:
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...
Gespeichert in:
1. Verfasser: | |
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Format: | Elektronisch E-Book |
Sprache: | English |
Veröffentlicht: |
Bingley
Emerald Publishing Limited
2022
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Ausgabe: | 1st ed |
Schlagworte: | |
Online-Zugang: | DE-2070s |
Zusammenfassung: | 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 |
Beschreibung: | Description based on publisher supplied metadata and other sources |
Beschreibung: | 1 Online-Ressource (209 Seiten) |
ISBN: | 9781801178563 |
Internformat
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505 | 8 | |a Cover -- International Perspectives on Sustainability Reporting -- 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 -- Abstract -- 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 -- References -- 3. Sustainability Reporting: History and Development -- Abstract | |
505 | 8 | |a 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) -- References -- 4. Sustainability Reporting Law and Regulations -- Abstract -- 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) ... -- References -- 5. Relevant Theories to Sustainability Reporting -- Abstract -- 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 -- References -- 6. Benefits and Costs of Disclosing Sustainability Reports -- Abstract -- 6.1 Benefits of Disclosing Sustainability Reports -- 6.2 Costs of Disclosing Sustainability Reports -- 6.3 Benefits Versus Costs of Preparing Sustainability Reports -- References -- 7. Sustainability Reporting and Different Firm Performance Measures -- Abstract -- 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 | |
505 | 8 | |a 7.6 Explanations for a Neutral Relationship Between Sustainability Reporting and Firm Performance -- References -- 8. Sustainability Reporting and Different Economic and Political Consequences -- Abstract -- 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 -- References -- 9. Sustainability Reporting Across Sectors -- Abstract -- 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 -- References -- 10. Sustainability Reporting in Different Regions -- Abstract -- 10.1 Sustainability Reporting in Europe -- 10.2 Sustainability Reporting in Mena -- 10.3 Sustainability Reporting in Africa -- References -- Index | |
520 | |a 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 | ||
650 | 4 | |a Environmental reporting | |
776 | 0 | 8 | |i Erscheint auch als |n Druck-Ausgabe |a Buallay, Amina Mohamed |t International Perspectives on Sustainability Reporting |d Bingley : Emerald Publishing Limited,c2022 |z 9781801178570 |
912 | |a ZDB-30-PQE | ||
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Datensatz im Suchindex
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adam_text | |
any_adam_object | |
author | Buallay, Amina Mohamed |
author_facet | Buallay, Amina Mohamed |
author_role | aut |
author_sort | Buallay, Amina Mohamed |
author_variant | a m b am amb |
building | Verbundindex |
bvnumber | BV049874372 |
collection | ZDB-30-PQE |
contents | Cover -- International Perspectives on Sustainability Reporting -- 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 -- Abstract -- 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 -- References -- 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) -- References -- 4. Sustainability Reporting Law and Regulations -- Abstract -- 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) ... -- References -- 5. Relevant Theories to Sustainability Reporting -- Abstract -- 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 -- References -- 6. Benefits and Costs of Disclosing Sustainability Reports -- Abstract -- 6.1 Benefits of Disclosing Sustainability Reports -- 6.2 Costs of Disclosing Sustainability Reports -- 6.3 Benefits Versus Costs of Preparing Sustainability Reports -- References -- 7. Sustainability Reporting and Different Firm Performance Measures -- Abstract -- 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 -- References -- 8. Sustainability Reporting and Different Economic and Political Consequences -- Abstract -- 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 -- References -- 9. Sustainability Reporting Across Sectors -- Abstract -- 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 -- References -- 10. Sustainability Reporting in Different Regions -- Abstract -- 10.1 Sustainability Reporting in Europe -- 10.2 Sustainability Reporting in Mena -- 10.3 Sustainability Reporting in Africa -- References -- Index |
ctrlnum | (ZDB-30-PQE)EBC7080239 (ZDB-30-PAD)EBC7080239 (ZDB-89-EBL)EBL7080239 (OCoLC)1344161057 (DE-599)BVBBV049874372 |
dewey-full | 174 |
dewey-hundreds | 100 - Philosophy & psychology |
dewey-ones | 174 - Occupational ethics |
dewey-raw | 174 |
dewey-search | 174 |
dewey-sort | 3174 |
dewey-tens | 170 - Ethics (Moral philosophy) |
discipline | Philosophie |
edition | 1st ed |
format | Electronic eBook |
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Sustainability Dimensions -- Abstract -- 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 -- References -- 3. Sustainability Reporting: History and Development -- Abstract</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">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) -- References -- 4. Sustainability Reporting Law and Regulations -- Abstract -- 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) ... -- References -- 5. Relevant Theories to Sustainability Reporting -- Abstract -- 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 -- References -- 6. Benefits and Costs of Disclosing Sustainability Reports -- Abstract -- 6.1 Benefits of Disclosing Sustainability Reports -- 6.2 Costs of Disclosing Sustainability Reports -- 6.3 Benefits Versus Costs of Preparing Sustainability Reports -- References -- 7. Sustainability Reporting and Different Firm Performance Measures -- Abstract -- 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</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">7.6 Explanations for a Neutral Relationship Between Sustainability Reporting and Firm Performance -- References -- 8. 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Sustainability Reporting Across Sectors -- Abstract -- 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 -- References -- 10. 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id | DE-604.BV049874372 |
illustrated | Not Illustrated |
indexdate | 2024-09-19T05:22:06Z |
institution | BVB |
isbn | 9781801178563 |
language | English |
oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-035213830 |
oclc_num | 1344161057 |
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owner | DE-2070s |
owner_facet | DE-2070s |
physical | 1 Online-Ressource (209 Seiten) |
psigel | ZDB-30-PQE ZDB-30-PQE HWR_PDA_PQE |
publishDate | 2022 |
publishDateSearch | 2022 |
publishDateSort | 2022 |
publisher | Emerald Publishing Limited |
record_format | marc |
spelling | Buallay, Amina Mohamed Verfasser aut International Perspectives on Sustainability Reporting 1st ed Bingley Emerald Publishing Limited 2022 ©2022 1 Online-Ressource (209 Seiten) txt rdacontent c rdamedia cr rdacarrier Description based on publisher supplied metadata and other sources Cover -- International Perspectives on Sustainability Reporting -- 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 -- Abstract -- 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 -- References -- 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) -- References -- 4. Sustainability Reporting Law and Regulations -- Abstract -- 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) ... -- References -- 5. Relevant Theories to Sustainability Reporting -- Abstract -- 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 -- References -- 6. Benefits and Costs of Disclosing Sustainability Reports -- Abstract -- 6.1 Benefits of Disclosing Sustainability Reports -- 6.2 Costs of Disclosing Sustainability Reports -- 6.3 Benefits Versus Costs of Preparing Sustainability Reports -- References -- 7. Sustainability Reporting and Different Firm Performance Measures -- Abstract -- 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 -- References -- 8. Sustainability Reporting and Different Economic and Political Consequences -- Abstract -- 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 -- References -- 9. Sustainability Reporting Across Sectors -- Abstract -- 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 -- References -- 10. Sustainability Reporting in Different Regions -- Abstract -- 10.1 Sustainability Reporting in Europe -- 10.2 Sustainability Reporting in Mena -- 10.3 Sustainability Reporting in Africa -- References -- Index 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 Environmental reporting Erscheint auch als Druck-Ausgabe Buallay, Amina Mohamed International Perspectives on Sustainability Reporting Bingley : Emerald Publishing Limited,c2022 9781801178570 |
spellingShingle | Buallay, Amina Mohamed International Perspectives on Sustainability Reporting Cover -- International Perspectives on Sustainability Reporting -- 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 -- Abstract -- 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 -- References -- 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) -- References -- 4. Sustainability Reporting Law and Regulations -- Abstract -- 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) ... -- References -- 5. Relevant Theories to Sustainability Reporting -- Abstract -- 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 -- References -- 6. Benefits and Costs of Disclosing Sustainability Reports -- Abstract -- 6.1 Benefits of Disclosing Sustainability Reports -- 6.2 Costs of Disclosing Sustainability Reports -- 6.3 Benefits Versus Costs of Preparing Sustainability Reports -- References -- 7. Sustainability Reporting and Different Firm Performance Measures -- Abstract -- 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 -- References -- 8. Sustainability Reporting and Different Economic and Political Consequences -- Abstract -- 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 -- References -- 9. Sustainability Reporting Across Sectors -- Abstract -- 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 -- References -- 10. Sustainability Reporting in Different Regions -- Abstract -- 10.1 Sustainability Reporting in Europe -- 10.2 Sustainability Reporting in Mena -- 10.3 Sustainability Reporting in Africa -- References -- Index Environmental reporting |
title | International Perspectives on Sustainability Reporting |
title_auth | International Perspectives on Sustainability Reporting |
title_exact_search | International Perspectives on Sustainability Reporting |
title_full | International Perspectives on Sustainability Reporting |
title_fullStr | International Perspectives on Sustainability Reporting |
title_full_unstemmed | International Perspectives on Sustainability Reporting |
title_short | International Perspectives on Sustainability Reporting |
title_sort | international perspectives on sustainability reporting |
topic | Environmental reporting |
topic_facet | Environmental reporting |
work_keys_str_mv | AT buallayaminamohamed internationalperspectivesonsustainabilityreporting |