Determinants of Corporate Sustainability Disclosure: The Case of the S&amp;P/EGX ESG Index

Elafify, Mohamed

doi:10.28992/ijsam.v5i1.301

Cited by 2 publications

(1 citation statement)

References 33 publications

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“…The factors that influence the citations number in the article include a long publishing period and the use of an interesting variable to study, namely the financial performance variable. On the other hand, there are still articles that do not have citations, such as by (Ardiana, 2022;Breliastiti, 2020;Elafify, 2021;Juwita & Honggowati, 2021;Nilasakti & Falikhatun, 2020;Supriyati & Anggraini, 2021). .…”

Section: Community Analysis a Citation Analysismentioning

confidence: 99%

Fourteen Years of Sustainability Reporting Research in Accounting: Bibliographic Studies

Sururi

Aryani

Gantyowati

2023

ijtc

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Some companies that still apply the single-profit paradigm cause environmental damage, so there is a need for accountability to stakeholder through media sustainability reports. This study aimed to provide an overview of the development of sustainability reporting research for 14 years in Indonesia. Charting the field and analyzing community approach were used in this research. A research sample consisting of 50 articles obtained from 21 journals accredited Sinta 2 from 2009 to January 2022. The results indicated that the most widely used research method is the analytical method and the articles that received the most citations were published in 2015. In addition, this study also found that there are still research variables that are inconsistent with sustainability reporting, namely antecedent variables in the form of audit committees and consequence variables in the form of financial performance. Therefore, it is necessary to conduct an in-depth study to determine the cause of the inconsistency of these variables.

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Section: Community Analysis a Citation Analysismentioning

confidence: 99%

Fourteen Years of Sustainability Reporting Research in Accounting: Bibliographic Studies

Sururi

Aryani

Gantyowati

2023

ijtc

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Corporate sustainability performance throughout the firm life cycle: Case of Egypt

Gamal¹,

Wahba

Correia³

2022

CGOBR

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The role of corporations in society is an age-old debate among practitioners and academics. The corporations’ primary goal is to excel, prosper, and expand financially is no longer suitable for the community. Unfortunately, the need for financial prosperity leads to hazardous workplaces, chemical exposure, and urban decay. Therefore, companies now view internal and external corporate responsibility as a critical business strategy for sustainable management. Thus, examining the impact of firm life cycle stages on business activities, notably sustainability programs and CSR investments, can shed light on a company’s CSR initiatives and sustainability choices. This study uses 420 firm-year data samples from 2013 till 2018 in examining the association between CSR proxied by corporate sustainability performance (CSP) index and firm life cycle for firms listed in the S&P/EGX ESG index. A thorough search of the relevant literature shows that this is the first study to demonstrate this association in Egypt empirically. Our findings show a significant relationship between CSP and firm life cycle stages. The results also show that the firm life cycle has greater explanatory power for CSP levels than previously thought. Therefore, organizations should choose and implement CSR initiatives based on their life cycle stage to ensure long-term value and growth

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Determinants of Corporate Sustainability Disclosure: The Case of the S&P/EGX ESG Index

Cited by 2 publications

References 33 publications

Fourteen Years of Sustainability Reporting Research in Accounting: Bibliographic Studies

Fourteen Years of Sustainability Reporting Research in Accounting: Bibliographic Studies

Corporate sustainability performance throughout the firm life cycle: Case of Egypt

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