Purpose The purpose of this paper is to provide a systematic and comprehensive review of the existing literature on the determinants of firms reporting practices. Design/methodology/approach Following a systematic method, the sample literature of 135 studies was collected from the Scopus database. These studies were evaluated in terms of the theoretical lenses applied in the literature, yearly trend, regional distribution, research settings and prior studies finding to provide some recommendations for further research. Findings The investigation revealed that the literature was more interested in the agency theory in investigating the drivers of voluntary reporting such as company size, age, leverage, liquidity, profitability, corporate governance and ownership structure. Although firm-specific determinants were the most examined in the previous studies, however, the result is still inconclusive. Also, limited work was found on the country-related factors, while internal audit impact has yet to be explored. Originality/value Being the first of its kind, this research provides a comprehensive review of the current research landscape on the drivers of environmental or social disclosure and highlights several interesting opportunities for future research.

In many real-life decision making (DM) situations, the available information is vague or imprecise. To adequately solve decision problems with vague or imprecise information, fuzzy set theory and aggregation operator theory have become powerful tools. In last three decades, DM theories and methods under fuzzy aggregation operator have been proposed and developed for effectively solving the DM problems and numerous applications have been reported in the literature. While various aggregation operators have been suggested and developed, there is a lack of research regarding systematic literature review and classification of study in this field. Regarding this, Web of Science database has been nominated and systematic and meta-analysis method called “PRISMA” has been proposed. Accordingly, a review of 312 published articles appearing in 33 popular journals related to fuzzy set theory, aggregation operator theory and DM approaches between July 1986 and June 2017 have been attained to reach a comprehensive review of DM methods and aggregation operator environment. Consequently, the selected published articles have been categorized by name of author(s), the publication year, technique, application area, country, research contribution and journals in which they appeared. The findings of this study found that, ordered weighted averaging (OWA) has been the highest frequently accessed more than other areas. This systematic review shows that the DM theories under fuzzy aggregation operator environment have received a great deal of interest from researchers and practitioners in many disciplines.

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Mobile phone consumers have been motivated by the rapid growth of technology and encouraged to update their devices regularly to keep up with new innovations, architectures, and capabilities. Consequently, mobile/cell phone waste has risen significantly in the last decade. Due to their small size, it is convenient for users to keep outdated or unused mobile phones at home or the office, rather than recycling them appropriately. A reverse supply chain (RSC) is one possible method of mitigating the questionable e-waste activity present in the ecosystem. RSC has been significant for the mobile phone industry, user states, analysts, and scholars. This paper reviews the available literature in the RSC management (RSCM) domain, along with its processes and strategies. The paper reviews 223 published scholarly papers in the domain of mobile phone waste recycling and investigates 22 papers related to factors influencing consumers’ intention with regard to electronic recycling, focusing on mobile devices, which contribute significantly to electronic waste management practices.

The focus on corporate social responsibility (CSR) has been active in the public attention within Malaysia for the past ten years, and as such has become a strength in many corporations' public relations as what demonstrate in the bank's campaign strategy. In fact, the importance of CSR initiatives may have a direct impact on the success of the business as many organizations worldwide have come under pressure to meet the terms of the international CSR standards and practices. Therefore, this study seeks to measure the level of CSR disclosure by domestic banks in Malaysia from the year 2008 until 2015. This study used content analysis method to identify the CSR activities and disclosure score that was obtained from annual reports and sustainability reports for the commercial banks. Overall, the findings indicate that commercial banks in Malaysia promotes important roles in community and philanthropy. Additionally, this study will also examine the relationship between CSR and firm performance of in commercial banks Malaysia from the year 2008 until 2015. This study used correlation analysis to analyze the relationship between dependent variables, namely return on assets, return on equity and earnings per share, and independent variables which is the CSR disclosure. The overall sample results revealed only return on asset and return on equity has significant relationship with CSR. Thus, a greater profitability can be achieved through appropriate CSR practice. CSR reporting should not be a practice only for special or infrequent events rather it should be a continuous process, and banks need to incorporate CSR reporting more.