Toward sustainability reporting in the MENA region: the effects on sector's performance

Buallay, Amina

doi:10.1108/mf-09-2021-0422

Cited by 13 publications

(18 citation statements)

References 75 publications

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“…Given that a vast majority of African countries have not been covered by the literature, it could hamper the actualization of the AU Sustainable Development Agenda The review revealed that the studies mainly analyzed data obtained from multiple sectors without considering industry differences. This is despite the fact that the extent and quality of sustainability disclosures and reporting priorities may vary across sectors (Buallay, 2022). Therefore, given the paucity of sectorial studies, generalization of the results is problematic under conditions in which researchers blindly merge data from disparate industries.…”

Section: Discussion and Future Research Directionsmentioning

confidence: 99%

Sustainability reporting in Africa: A systematic review and agenda for future research

Igwe

Khatib

Bazhair

2023

Corp Soc Responsibility Env

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This study provides a comprehensive systematic review of the sustainability reporting research focused on Africa. Using a systematic literature review approach, we synthesized 179 high‐quality journal articles obtained from the Scopus database. The study revealed that the extent and quality of SDGs and sustainability reporting in Africa are still very low and unsatisfactory. Also, we found that the existing studies mainly concentrated on the determinants of sustainability reporting, while limited research addressed the outcomes and sustainability assurance. Furthermore, the review indicates that firms in Africa predominantly focused on reporting their economic and social impacts while paying less attention to environmental protection. The study contributes to knowledge by providing an up‐to‐date and comprehensive review of sustainability reporting studies from important research contexts such as Africa. In doing so, we offer a more nuanced understanding of sustainability research in the region. We equally identified inconsistencies, gaps, and opportunities for future research.

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Section: Discussion and Future Research Directionsmentioning

confidence: 99%

Sustainability reporting in Africa: A systematic review and agenda for future research

Igwe

Khatib

Bazhair

2023

Corp Soc Responsibility Env

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“…The second article in this special issue also has an international aspect, but this time with an emphasis on developing markets. Bullay (2022) examines the relationship between ESG reporting and firm performance in MENA countries. Using ESG disclosures as independent variables, the authors show the disclosures' effect on operational, financial and market performance of firms in their sample and find that the impact of sustainability disclosure differs across industry sectors.…”

Section: Special Issue Papersmentioning

confidence: 99%

Guest editorial: Historical perspectives on corporate governance debate and introduction to the special issue on corporate governance and sustainability

Dandapani

Shahrokhi

2022

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PurposeThe purpose of this study is the development of an integrated framework between corporate governance and sustainability, based on the advancements within the field of contemporary governance leading to a renewed focus on sustainable development.Design/methodology/approachIn this paper, the authors provide succinct summary of the evolution of corporate governance over the past century from an historical perspective: starting with the early work of Berle and Means – which focuses on the legal separation of ownership and control – and the subsequent challenges within this framework – all the way to analyzing the major impact of Nobel Laureate Milton Freidman’s work on corporate goals and governance. The authors' approach identifies the key transformation of corporate goals and corporate goals' paradigm shift in progression and focus within corporate houses over time, including how these are approached in the present day by integrating the concept of primacy of all stakeholders. The authors relate this to contemporary developments in the Business Round table and the United Nations’ adoption of the 2030 Agenda for Sustainable Development Goals. The authors also identify specific corporate governance themes within global economic forums, as well as the critical interlinkages needed by all global corporations to achieve sustainable growth.FindingsThe primary objectives of the corporate governance themes adopted by global economic forums this decade are in the best interest of all stakeholders – including customers, employees, regulators, local communities, and shareholders. This applies both during periods of relative stability and during crises. A review of the good corporate governance relies on internal mechanisms such as the structure of a board and incentives for management, and on external mechanisms such as institutions that demand accountability. All these mechanisms are important as the mechanisms form the core of how (and for whom) corporations generate value. Ultimately, optimal corporate governance can help deliver both economic gains and societies that value all.Practical implicationsWith globalization, the public has higher expectations from corporate CEOs than in the past. Corporate leaders have the ultimate responsibility for creating an organizational culture that supports trust and ensures that corporate leaders' management and employees embody and act on the stated values and mission of their organization. Areas of increased social expectations that require the attention of boards of directors include diversity, transparency, equal opportunity, and eliminating all forms of harassment.Originality/valueThis study identifies a viable agenda for global corporations based on concurrent developments to achieve sustainable development and growth. The recent related research work is also presented.

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“…They suggested that CSR strategies along with proper board structure will help in enhancing the profitability and performance. Buallay (2022) studied the impact of sustainability on the retail sector performance. Considering the contribution of retail sector towards the world GDP, it holds an important international economic position.…”

Section: Review Of Literaturementioning

confidence: 99%

“…After analysis of the regression models it was found that the slope coefficients of ESG for ROA, ROE and TQ indicatedpositively significant impact of sustainability disclosure. Buallay (2022) examined the relationship between sustainability reporting and sector's operational, financial and market performance in Middle East and North African(MENA) countries. The various sectors considered here are agriculture and food industry, manufacture,retail,banking and financial services,energy,telecommunication and information technology, and tourism.…”

Section: Review Of Literaturementioning

confidence: 99%

Corporate Reporting Reforms in 21st Century and Value Creation: A Study of Select Companies in India

Bal¹

2022

OJC

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Most of the companies in the world laid emphasis on the disclosure of financial information. Research studies have shown that the non-financial information combined with the financial information is vital for the value creation and long-run sustainability of the business organisation. On perusing the corporate reports, one finds that a number of non-financial information having tremendous potential for value creation have not been accounted for in many of the corporate reports. Sustainability reporting gained its importance after global financial crisis, 2008. Integrated reporting (IR), a new corporate reporting development adopted after 2013, integrates both the non-financial as well as financial information of the companies through six capitals. Here an attempt has been made to examine the corporate reporting reforms in 21 st century, such as sustainability reporting, ESG reporting and integrated reporting which are followed by the companies recently for long-run value creation. The content analysis of corporate reports of select Indian companies has been done in this article. The innovative corporate reporting reforms will create value for the organization which will benefit the stakeholders.

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Toward sustainability reporting in the MENA region: the effects on sector's performance

Cited by 13 publications

References 75 publications

Sustainability reporting in Africa: A systematic review and agenda for future research

Sustainability reporting in Africa: A systematic review and agenda for future research

Guest editorial: Historical perspectives on corporate governance debate and introduction to the special issue on corporate governance and sustainability

Corporate Reporting Reforms in 21st Century and Value Creation: A Study of Select Companies in India

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