Search results

Financial and nonfinancial disclosures (sustainable accounting) are crucial in the annual financial reports of many firms. This study aims to explore the dynamic relationship between sustainability disclosure quality (SDQ) and financial performance (FP) within mandatory disclosure frameworks. SDQ is evaluated across six dimensions, encompassing both the quality and quantity of disclosures, aiming to understand their reciprocal influence.

Using the generalized method of moments (GMM), this research analyzes data from 2013 to 2019, focusing on 99 listed Indian firms within the S&P Bombay stock exchange (BSE) 500 index. The study uses rigorous measurement criteria to assess SDQ and uses statistical methods to unveil the causal link between SDQ and FP.

The results show a positive causal connection between SDQ and FP, where organizations with good FP make relatively higher disclosures across FP proxies than their counterparts. Additionally, the study investigates the impact of research and development (R&D) expenditure and dividend payments (DIVD) on SDQ. Notably, lower R&D spending is associated with higher quality SDs, and companies with superior SDQ exhibit increased DIVD.

The findings advocate for strengthened regulatory compliance, incentivized sustainable practices and heightened reporting standards for a transparent business environment and achieving the relevant United Nations Sustainable Development Goals.

This research contributes original insights by uncovering the intricate relationship between SDQ and FP, shedding light on the impact of R&D expenditure and DIVD on SDQ. These findings contribute to a nuanced understanding of the interplay between FP and sustainability reporting within the context of mandatory disclosure frameworks.

This paper aims to evaluate the construction supply chain (CSC) by examining its relationships with various key areas and its development, identifying gaps and outlining potential future research directions that affect the implementation of CSC standards during the timeframe of the United Nations’ “Decade of Action” plans in the past two decades.

This paper reports on a systematic literature review with bibliometric analysis that investigates publications from around the world on various aspects of CSC. These aspects include research methodology/data collection technique, inquiry mode, country-specific research, focused areas of study, the research aims and publication periods.

The findings of the study reveal that information technology, information sharing, collaboration, performance measurement and CSC configuration have received considerable attention and analysis. However, financial management, supply chain resilience, logistics, vendor managed inventory and rural CSC have been identified as significant areas that require further investigation since limited attention has been given to them in the existing literature.

CSC is a very dominant topic in the current study, but there are some limitations to it. Scopus and Web of Science databases were used to conduct the study. A future study can therefore consider papers related to other databases. As the focus was specifically dedicated to construction material SC only, the papers associated with SCs of labours and equipment have been eradicated.

To the best of the authors’ knowledge, this is the first structured and systematic literature review that identifies the issues related to the CSC during the timeframe of the United Nations’ “Decade of Action” plans and proposes future research directions to enhance the effectiveness and efficiency of CSC.