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This study aims to investigate the corporate governance (CG) determinants of sustainable manufacturing practice using zero-defect manufacturing (ZDM) from the stakeholder theory and legitimacy theory perspectives.

Using a panel research design, the study analyses empirical data from Global 500 companies covering a 15-year period.

The results show that Board Independence, Meeting Attendance by Board Members, Board Gender Diversity and Board Skills on Sustainable Manufacturing are positively associated with ZDM Practice, while Chief Executive Officer (CEO) Duality of Power has a negative impact. In the millennium development goals period, the foremost drivers of ZDM Practice are Board Independence, Board Gender Diversity and Board Skills on Sustainable Manufacturing, while this shifted to Board Independence and Board Gender Diversity in the sustainable development goals period.

The study provides empirical evidence that organisations seeking to improve sustainable manufacturing practice may consider strengthening their CG structures to demonstrate responsible manufacturing in line with stakeholders’ expectations and to preserve corporate legitimacy. The results are robust to alternative proxies, potential endogeneity concerns and sample selection bias.

The purpose of this study is to examine the effect of manager attributes and psychological factors on the adoption of sustainability reporting (SR) among small and medium-sized enterprises (SMEs) in Ghana.

The study is based on a cross-sectional data gathered using questionnaires administered to managers of SMEs in Ghana. The data is analyzed using structural equation modeling.

The results reveal that SME managers with requisite educational qualifications and knowledge about sustainability accounting adopt SR. The attitudes, subjective norms and perceived behavioral control of managers of SMEs on issues of sustainability also affect the adoption of SR. However, SMEs with old and long-serving managers do not adopt SR. SMEs with manager attributes such as professional education, gender and religious affiliation do not appear to adopt SR.

There is the need for regulators and other stakeholders to sensitize, persuade and provide awareness, training and educational certification to support managers of SMEs to enable them to adopt SR.

This study contributes to the literature on SR by offering a clear understanding of how manager attributes and psychological factors influence the adoption of SR by SMEs in developing countries.