BOARD MEETING AND SUSTAINABILITY REPORTING OF BANKS IN NIGERIA

Internal Audit, Board of Directors and Financial Reporting Quality

High-quality internal audit is expected to lead to high-quality financial reporting. High-quality financial reporting expresses itself in earning quality. Earning quality has been playing a key role in capital market for a long time. Finance users pay special attention to earning quality because they make their decision based on it. On the other hand, the market economy will experience awful, i...

The theory of planned behavior and managers’ sustainability reporting model

The goal of this research is to explore managers’ approaches, viewpoints and some other psychological factors on sustainability reporting regarding to theory of planned behavior (TPB). Thus the research includes top and middle managers of listed and non listed companies of Iran stock exchange. Data was analyzed by partial linear squares (PLS). Findings show that subjective norms which are deri...

Sustainability Reporting in Higher Education: Interconnecting the Reporting Process and Organisational Change Management for Sustainability

Although there has been a considerable increase in the publication of sustainability reports in the corporate world in the last decade, sustainability reporting in higher education institutions is still in its early stages. This study’s aim was to explore the relationship between sustainability reporting and organizational change management for sustainability in higher education. A survey was s...

Urban Infrastructure Development and Sustainability in Nigeria

Trend to Comprehensive Sustainability Reporting and Proactive Sustainability Management

The pressure on enterprises to manage and improve their environmental sustainability is steadily increasing. Despite the growing awareness in the IS community and business practice, current IS solutions remain in an initial state. Sustainability benchmarking is seen as a novel and effective tool in this context. However, sustainability benchmarking faces two major obstacles: First, the heteroge...