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The study aims to examine the impact of corporate governance in terms of certain board characteristics on the level of universities’ voluntary sustainability disclosure.

A content analysis based on a comprehensive disclosure index – that also accounts for the impact that COVID-19 exerted on the social dimension of university activities – is performed on a sample of Italian public universities’ websites for the year 2020. An ordinary least squares regression model is estimated to test the association between universities’ board characteristics, namely, board size, board independence and board gender diversity (including the presence of a female rector), and online sustainability disclosure.

This study provides evidence that websites represent a valid tool used by universities to highlight their social performance and demonstrate their commitment to dealing with the pandemic’s social and economic disruption by supporting their stakeholders. Board gender diversity and female Rector’s presence are crucial factors that positively impact voluntary sustainability disclosure levels.

Policymakers and regulators can benefit from the study’s findings. Using the results of this study, they may reflect on the need to regulate sustainability reporting in universities. In addition, findings may offer policymakers inspiration for regulating the presence of women on university boards.

This study offers novel contributions to existing literature analysing the university’s voluntary sustainability disclosure practices through alternative communication tools such as websites. Moreover, it provides novel insight into the role of the board gender diversity in university sustainability disclosure practices.

As the comparability concept has recently garnered increased attention of policymakers and standard setters in the sustainability reporting (SR) arena, this paper aims to provide a reflexive viewpoint of this concept in this context.

To inform the authors’ viewpoint and disentangle the concept of comparability into different facets, the authors review policymakers’ and standard setters’ (including the Global reporting initiative) comparability principles, as well as relevant studies in the field. To provide insights into the different ways in which the comparability facets can be approached, the authors use multi-perspective reflexive practices and focus on the multiple purposes that reporting can serve. To empirically animate the authors’ reflection on the facets, the authors analyse the sustainability disclosures of two Italian banks over three years.

This study reveals that three facets form valuable starting points for extending the understanding of the meanings the comparability concept can carry in the SR arena. These facets are materiality and comparability, benchmarking/monitoring and comparability and operationalisation and comparability.

This study is intended to elicit policymakers’ and standard setters’ thoughts on the role of comparability and its complexities in SR.

By taking a critical and reflexive approach, the authors encourage policymakers and standard setters to reconsider the comparability principle, so it effectively embeds the accountability purpose of SR.

In this paper, the authors propose three facets for disentangling the concept of comparability.

This paper aims to examine the compliance of disclosure with the financial accounting standards of the Accounting and Auditing Organisation for Islamic Financial Institutions’ (AAOIFI) related to Islamic financing products by Islamic banks in Bahrain and Qatar.

The study measures compliance using disclosure indexes. The disclosure indexes include the three financial accounting standards of Murabaha, Mudaraba and Musharaka. The data are collected from the annual reports of 24 Islamic banks in Bahrain and Qatar over a period of 2012-2015.

The paper found that Islamic banks in Bahrain and Qatar comply with AAOIFI financial accounting standards related to Murabaha, Mudaraba and Musharaka. However, there was a level of non-compliance in both countries. In addition, it found that the extent of compliance had increased over the 2012-2015 period. Also, the Murabaha standard had the highest mean of compliance. Moreover, the results showed that the Islamic banks in Qatar tend to have more compliance of overall Murabaha and Mudaraba disclosures compared to the Islamic banks in Bahrain.

The findings are preliminary and highlight that the issue is of high interest to Islamic banks and AAOIFI. Hence, it requires a detailed follow-up to form a complete picture that would assist AAOIFI and regulators gear their policies toward better quality disclosure by Islamic financial institutions. Even though the findings are encouraging, future research is recommended to enforce compliance with the AAOIFI financial accounting standards.

This is a pioneer empirical study that focuses on the level and trend of compliance with AAOIFI financial accounting standards related to the Islamic financing products of Murabaha, Mudaraba and Musharaka standards, especially in Qatar. Additionally, it is the first study comparing between the only two Gulf Cooperation Council (GCC) countries, i.e. Bahrain and Qatar, that mandatory apply the AAOIFI standards.

This study explores the scope, materiality and extent of environmental and social sustainability disclosure – as benchmarked against the Global Reporting Initiatives (GRI-G4) – of the top 10 logistics firms operating in Australia. It also investigates the relationships between the extent of environmental and social sustainability disclosure of these firms and their actual financial performance.

The authors adopted an inductive case study approach for an in-depth investigation of the relationships among concepts. A content analysis of the firms' sustainability reports was performed to determine their pattern and extent of sustainability disclosure against the GRI framework. A disclosure–performance analysis (DPA) matrix was employed to relate the extent of environmental and social sustainability disclosure of these 10 firms with their actual financial performance (i.e. return on assets [ROA] and total revenue growth).

This study found that the extent of sustainability reporting was relatively high on the labour practices and decent work subgroup, followed by the environmental dimension of the GRI-G4 framework. However, it was relatively low on the society, human rights and product responsibility subgroups of the GRI framework. The DPA revealed that “Leaders” (firms with higher sustainability disclosure levels) achieved significantly higher ROA. However, “Opportunists” (firms with lower sustainability disclosure levels) achieved higher levels of financial returns (i.e. ROA and total revenue growth) with less attention to sustainability issues, which contradicts the win-win view of the sustainability disclosure–financial performance relationship.

First, this study contributes an in-depth review of sustainability disclosure practices of top logistics firms operating in Australia. Second, using DPA, it identifies the novel effects of environmental and social sustainability disclosure levels on these firms' financial performance. It also sheds further light on the potential effect of investments beyond substantial profitability for sustainability growth and corporate governance on the sustainability disclosure–financial performance relationship.

This paper aims to analyse the impact of the European Union (EU) Directive on the quality of sustainability reporting under the institutional theory lens. Specifically, the authors evaluate what kind of institutional pressure has the highest impact on the quality of corporate disclosure on sustainability issues.

The authors build a quality index based on the content analysis of sustainability information disclosed, before and after the transposition of the Directive, by Italian and Spanish companies belonging to different industries. The authors use an OLS regression model to analyse the effect of coercive, normative and mimetic forces on the quality of the sustainability reports.

The results highlight that normative and mimetic mechanisms positively affect the quality of sustainability reporting, whereas there is no evidence regarding coercive mechanisms, indicating that the new requirements do not provide a significant contribution to the development of better reporting practices, at least in the two analysed countries.

To the best of the authors’ knowledge, this is one of the few studies assessing the quality of sustainability reporting through an analysis involving the period before and after the implementation of the EU Directive. It enriches the literature on institutional theory by analysing how the different dimensions of isomorphism affect the quality of information disclosed by companies according to the EU requirements. It contributes to a better understanding of the impact of the non-financial information Directive, and the results of this paper can be relevant for regulators, practitioners and academia, especially in view of the adoption of the new Corporate Sustainability Reporting Directive proposal.

The purpose of this paper is to investigate the status quo of Global Reporting Initiative (GRI)-based sustainable public value (SPV) reporting by electric utilities. Furthermore, the study attempts to find out whether a stock exchange listing and/or a public ownership are positively associated with electric utilities’ reporting regarding their contributions to a sustainable development (SD) or not.

An empirical analysis of sustainability reports published by electric utilities from 28 different countries all over the world is carried out. The investigation is based on a documentary analysis of 83 GRI G4 reports.

The findings show that electric utilities’ coverage of GRI indicators of the electric utilities sector disclosures varies between, as well as within, the different categories of the GRI guidelines and that the coverage of sector-specific indicators is often lacking behind the general coverage rates. Furthermore, the study reveals that a stock exchange listing is positively associated with electric utilities’ GRI-based SPV reporting. In contrast, public ownership does not show a significant association.

Electric utilities have a significant influence on SD. They operate in a regulated environment that is targeted at utilizing electric utilities for economic and environmental public policy objectives. Against that background, the study discusses which issues of SPV creation are reported by electric utilities that use the GRI guidelines and therefore brings together the public value (PV) and the sustainability community.

The objective of this paper is to propose a taxonomy of sustainability communication (SC) topics that provide digital content managers with a guide for setting a sustainability content agenda and for fostering stakeholder engagement mechanisms on environmental, social and economic issues that increasingly characterize conversations on social media of all stakeholder groups.

Taxonomy is a conceptual and qualitative way used to classify and represent the corporate sustainability (CS) domain of knowledge. The taxonomy categories of SC topics are both theoretically and empirically derived, combining an in-depth literature review with a thematic content analysis of 300 web pages of the corporate websites of the top ten sustainable brands selected in “The 2019 GlobeScan-SustainAbility Leaders Survey.”

The analysis of the results led to the construction of a hierarchical dictionary of tags that categorizes all sustainability topics based on a new, four-dimensional conceptual structure: planet, people, profit and governance. Each dimension is organized in four groups of sustainability themes, which, in turn, group multiple topics, considered the smallest communication unit to develop the SC content.

The taxonomy provides a concise and immediate conceptual framework on all those topics of broader interest, which, suitably modulated, can act as touch points with several groups of stakeholders. Drawn upon the best practices of thematic organization of SCs via the web, the taxonomy represents a guide for programming an editorial plan based on environmental, social, economic and governance issues from a sustainability content marketing perspective. The taxonomy of sustainability topics also finds application as a framework for a content intelligent system, providing a dictionary of tags that can be used for the indexing and retrieval of SC web content.

The study represents the first attempt at reaching a taxonomic organization of the sustainability aspects from a communicational perspective, supporting a new way of thinking and managing SC in the digital realm. Moreover, the results highlight, for the first time, that the Triple Bottom Line (TBL) theory, applied to corporate communications, lacks the governance aspect, which is essential to pursue sustainability consistently and effectively.

Sources highlight that insufficient skills of site supervisors considerably influence the progress of many construction projects in numerous countries. This study intends to identify the crucial supervisory competencies that influence the effectiveness of building project operations in the context of developing countries.

The crucial construction site supervisory competencies were qualitatively identified through a comprehensive literature survey and a series of expert interviews with the use of thematic analysis approaches. A questionnaire survey was then carried out among 154 building project firms to quantify the impacts of the competencies on the effectiveness of project tasks with the use of the relative importance index approach. Additionally, industry-consultative meetings were held using problem-focused communication strategies to scrutinise the necessary actions.

Overall, 22 cognitive elements and 24 skills/abilities of supervisors were determined as being critical according to their impact values, where the site supervisors cognitive domains in construction planning and construction materials were determined as the top-ranking competencies in the list, with their manual skills/abilities in labour management and labour performance evaluation. Accordingly, a group of key competency outcomes were produced for the considerations in developing new site supervisory training components. Relevant statistical analysis results and the industry consultative outcomes substantiated the validity and dependability of the overall results.

Although the study's focus was to site supervision procedures used in Sri Lankan building construction projects, the overall findings/outcomes might be put to the test in related situations in other emerging industries in other countries.

The study has constructed a base that shows how the significant site supervisory competencies influence the effectiveness of building construction operations, contributing to making a big difference in the methods of reskilling/upskilling in the industry associated with construction labour, supervision, efficiency management and productivity enhancement.

The aim of this paper is to study the impact of the questions and answers (Q&A) between investors and enterprises from the China stock exchange investor interactive platforms on the total factor productivity (TFP) of enterprises.

To show how the interaction influences the TFP of enterprises, the authors select Q&A records from the interactive platforms related to production, R&D and technology through the Latent Dirichlet Allocation (LDA) topic model and choose A-share listed companies from 2010 to 2019 in China as a sample. To treat the data and test the proposed hypothesis, the authors applied OLS regression and endogeneity testing methods, such as the entropy balance test, Heckman two-stage model and the two-stage least squares regression.

This paper finds that interaction between investors and enterprises is positively correlated with TFP, and that improvements in content length and the timeliness of response can promote TFP. Interactive behavior mainly improves the TFP of enterprises by alleviating financing constraints and encouraging enterprises to increase R&D investment. This positive effect is more pronounced in companies with higher agency costs, non-high-tech companies and companies not supported by industrial policy.

The novelty of the research stands in the application of Python's LDA topic model to screen out Q&A records that are directly related to TFP, such as production, R&D, technology, etc., and measures the degree of information interaction between investors and enterprises from multiple dimensions, such as interaction frequency, content length and the timeliness of response.

Labour efficiency is the key component for the long-term sustainability of construction firms. Recent studies show that modernising organisational/managerial processes is necessary to raise labour efficiency in many emerging nations. Construction supervision is a crucial element in organisational/managerial practices, which provide blood circulation to the project operations by directing labour. Accordingly, this study aims to quantify the impacts of crucial organisational/managerial elements on the efficiency of labour in building construction projects based on the viewpoint of construction supervisors.

A total of 28 factors were determined as critical, where lack of labour motivation, poor labour training facilities, poor performance evaluation practices, no labour rewarding mechanism and poor communication/cooperation between parties were judged to be the top five key issues in the list. The validity and reliability of the study findings were ensured through statistical tests and the experts' discussion outcomes. In view of the evolving challenges facing the industry, the results indicate that the organisational policies of construction enterprises in place addressing financial procedures, communication strategies, resource management and performance management practices must be enhanced.

The study findings will make a substantial contribution to reducing the disparity between organisation/management policies and labour practices towards changing how the sector operates to increase labour efficiency in construction projects.

This study contributes to addressing the knowledge gap in the industry associated with the organisational protocols, especially to understand/predict how such elements are significant, how much they influence the efficiency of construction practices and what steps can be made to limit their effects on labour efficiency in construction. These could be crucial in modernising organisational policies and procedures for construction management.