Enhancing the Credibility of Banks' Sustainability Reporting in Mercosur Countries
IGI Global eBooks,
Год журнала:
2025,
Номер
unknown, С. 151 - 184
Опубликована: Фев. 26, 2025
This
paper
examines
Sustainability
Report
Assurance
(SRA)
in
the
banking
sector
of
Mercosur
countries,
focusing
on
its
role
improving
quality
Sustainable
Development
Goals
(SDG)
disclosures
and
trends
SRA
practices.
Findings
show
that
banks
with
assured
sustainability
reports
do
not
significantly
outperform
non-assured
disclosure
quality.
Both
rely
primarily
qualitative
information,
emphasizing
completed
actions
over
plans
providing
greater
visibility
into
stakeholder
engagement.
reveal
commonly
use
Big
Four
accounting
firms
maintain
consistency
assurance
adoption
provider
selection.
However,
level
is
typically
limited,
which
reduces
impact
report
Improvements
are
necessary
for
to
transition
from
symbolic
substantive
reporting,
enabling
it
better
enhance
transparency
credibility
SDG
reporting
within
sector.
Язык: Английский
Development of Small Island Vulnerability Index to Achieve Sustainable Development Goals: Insight from Ternate Volcanic Island, Indonesia
Environmental Challenges,
Год журнала:
2025,
Номер
unknown, С. 101132 - 101132
Опубликована: Март 1, 2025
Язык: Английский
Exploring the landscape of family business research in Asia: A bibliometric analysis
Journal of the International Council for Small Business,
Год журнала:
2025,
Номер
unknown, С. 1 - 34
Опубликована: Март 25, 2025
This
study
aims
to
examine
the
bibliometric
analysis
in
family
business
research
Asia,
as
documented
Scopus
database
from
1998
2023.
A
total
of
649
documents
were
identified,
providing
insights
into
publication
trends,
country
contributions,
co-authorship
networks,
leading
sources,
and
key
themes.
The
findings
highlight
major
focus
areas,
including
organizational
identity,
family-centric
culture,
succession
planning,
trust,
government
policy
impacts,
relationship
between
ownership,
performance,
entrepreneurship,
corporate
social
responsibility.
These
are
valuable
for
academics,
policymakers,
practitioners
looking
understand
evolving
landscape
explore
future
directions
studies
Asia.
Язык: Английский