Assessing the implementation of sustainable development goals: does integrated reporting matter?

Hamad, Salaheldin; Lai, Fong Woon; Shad, Muhammad Kashif; Khatib, Saleh F. A.; Ali, Syed Emad Azhar

doi:10.1108/sampj-01-2022-0029

Cited by 20 publications

(13 citation statements)

References 79 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…To bring sustainability to the livelihood of indigenous women, we have developed and examined a conceptual model of sustainable livelihood in our study. The motive of developing a sustainable livelihood model has been derived from the SDGs of the United Nations (Hamad et al , 2023; Roy et al , 2023). Although SDGs encompass 17 goals of social, economic and environmental aspects, however, in our study, the concept of sustainable livelihood pinpoints the goals of eradicating poverty (SDG-1), ending hunger (SDG-2), decent health and well-being (SDG-3) and achieving gender equality and economic empowerment of women (SDG-5).…”

Section: Literature Review and Hypothesis Developmentmentioning

confidence: 99%

“…Access to formal financial services is essential for engaging in gainful economic activities and achieving sustainable livelihood that improves the economic empowerment of individuals (Sethi and Acharya, 2018; Sahu et al , 2021). Financial inclusion has been strongly emphasized as an essential agenda of the sustainable development goals (SDGs) (SDG India, 2021; Hamad et al , 2023). Women ideally invest microloans in their microenterprises toward livelihood generation and its sustenance that eventually help them in improving their quality of life (Mahato et al , 2022).…”

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

Does financial inclusion promote sustainable livelihood development? Mediating effect of microentrepreneurship

Mahato,

Jha

2023

JFEP

View full text Add to dashboard Cite

Purpose This study aims to investigate the impact of financial inclusion in promoting sustainable livelihood among indigenous women entrepreneurs. Moreover, the study has also examined the mediating role of microentrepreneurship between financial inclusion and sustainable livelihood. Design/methodology/approach Structure equation modeling has been used to analyze the mediating effect of microentrepreneurship between financial inclusion and sustainable livelihood development. In total, 598 samples of indigenous women across the Sundargarh and Mayurbhanj districts in Odisha are used for the statistical data analysis in the study. Findings The results showed that financial inclusion has direct and indirect effect on promoting sustainable livelihood among indigenous women. The results also highlighted that microentrepreneurship significantly mediates the relationship between financial inclusion and sustainable livelihood. Practical implications The Government of India should formulate policies on financial inclusion by reviewing the findings of this study. In addition, to increase the base of microenterprises and the achievement of sustainable livelihood in rural regions, more focus should be given toward the promotion of inclusive finance among indigenous women in India. Originality/value The present idea has not been discussed or explored earlier among the indigenous communities in the Indian context. So, the study will benefit the marginalized groups of women in promoting their livelihood sustainably.

show abstract

Section: Literature Review and Hypothesis Developmentmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Does financial inclusion promote sustainable livelihood development? Mediating effect of microentrepreneurship

Mahato,

Jha

2023

JFEP

View full text Add to dashboard Cite

show abstract

“…Further investigations using different corporate governance mechanisms such as risk management committee, sustainability committee, ownership structure and internal audit would enhance future research work. Hamad et al (2022) aimed to investigate the performance of SDGs of public listed companies (PLCs) in Malaysia through their SDGs disclosure. In addition, it examines the impact of IR quality on the SDGs' performance.…”

Section: Literature Reviewmentioning

confidence: 99%

“…Hamad et al (2022) aimed to investigate the performance of SDGs of public listed companies (PLCs) in Malaysia through their SDGs disclosure. In addition, it examines the impact of IR quality on the SDGs’ performance.…”

Section: Literature Review and Hypotheses Developmentmentioning

confidence: 99%

The relationship between corporate governance mechanisms and integrated reporting practices and their impact on sustainable development goals: evidence from South Africa

Ahmed

2023

MEDAR

View full text Add to dashboard Cite

Purpose The first purpose of this paper is to investigate whether corporate governance mechanisms, in particular the characteristics of the board, audit committee and risk management committee, are associated with the level of disclosure in integrated reports of South African listed firms. The second purpose of this paper is to analyze how integrated reporting (IR) affects the sustainable development goals (SDGs). Design/methodology/approach This paper uses a mixed methods approach. First, a multiple regression analysis is used to estimate the impact of corporate governance mechanisms on IR practices of a sample of South African listed firms during the period between 2019 and 2021. Using the content analysis method to measure the level of IR, disclosures were measured using a disclosure index consisting of 60 information items developed from the IIRC framework and previous studies. Second, based on a database containing 33 articles in the Meditari Accountancy Research journal with a publication date from 2013 to 2021, a systematic review of the academic literature focusing on IR is conducted to analyze how IR influences SDGs. Findings The results indicate that board size, board independence and risk management committee independence have a positive effect on IR practices. However, board expertise, board activity, audit committee independence, audit committee size, audit committee expertise, audit committee meetings, risk management committee expertise, risk management committee meetings, risk management committee size and the auditor type are negatively related to IR practices. The results also indicate that IR has an important role in achieving SDGs by relying on integrated thinking that integrates sustainability into the enterprise’s strategy and helps the integration of capitals. In addition, sustainable business models create long-term values. Research limitations/implications This study was limited to a sample size of 75 firms, which is country-specific; however, it sets the tone for future empirical research on the subject matter. This study provides an avenue for future research in the area of corporate governance and IR practices in other emerging countries, especially other African countries. Practical implications This study provides useful insights for managers and policymakers to better understand which corporate governance mechanisms can best encourage a company to improve IR practices. Originality/value To the best of the author’s knowledge, this study is, perhaps, the first to examine the effect of risk management committee characteristics on IR practices. This study provides new insight into the contribution of accounting research toward the achievement of SDGs.

show abstract

“…In recent years, the reporting of sustainability reports has gained traction and have been gradually replacing environmental reports made by firms (Kolk, 2008). Not only has the reporting gained traction through the years, but the performance of firms in the field of sustainability has also been increasing year by year (Hamad, Lai, Shad, Khatib, & Ali, 2023). Through the reporting of a sustainability report, stakeholders can obtain more relevant and comprehensive information about the firm's non-financial performance compared to just the regular annual report.…”

Section: Introductionmentioning

confidence: 99%

Sustainability Report and Firm Value: an Evidence from Indonesia

Sahetapy

2023

JRAA

View full text Add to dashboard Cite

The reporting of sustainability reports remains to be voluntary in Indonesia. Therefore, there are questions regarding whether the market values the report. This research attempts to answer this question by examining the impact of firms’ sustainability reports on their firm value. This research delves further into the topic of how firms’ sustainability reports affect the value of the firm. While prior research has been done in advanced countries and countries with high reporting rates, this research analyses the effect of how firms’ sustainability reports affect firm value in a developing country with a low reporting rate. To test the hypothesis, this research uses 100 of the biggest companies in Indonesia as the sample and conducts an Ordinary Least Square regression analysis. The results indicate that the market gave a positive value to a sustainability report. This result provides an argument that companies should report their sustainability performance through a sustainability report because this information is valued by the market.

show abstract

Assessing the implementation of sustainable development goals: does integrated reporting matter?

Cited by 20 publications

References 79 publications

Does financial inclusion promote sustainable livelihood development? Mediating effect of microentrepreneurship

Does financial inclusion promote sustainable livelihood development? Mediating effect of microentrepreneurship

The relationship between corporate governance mechanisms and integrated reporting practices and their impact on sustainable development goals: evidence from South Africa

Sustainability Report and Firm Value: an Evidence from Indonesia

Contact Info

Product

Resources

About