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The authors examine the effect of greenhouse gas (ghg) assurance on cost of debt, and the effect of board gender diversity on cost of debt, for an international sample of listed companies.

Utilizing firm-level data and a quantile regression approach, this study examines the effects of greenhouse gas assurance and board diversity on cost of debt by employing an international sample of firms during 2015–2021.

The authors find that in firms with a relatively low cost of debt the external assurance of greenhouse gas emissions and gender diversity could significantly contribute to a reduction of cost of debt. Furthermore, other measures of board diversity that are linked with independent directors and skilled directors seem to contribute to an increase of firms' cost of debt in the lower end of distribution. Drawing from the agency theory, the authors showcase the fact that ghg assurance reduces information asymmetry and therefore agency costs such as borrowing costs and signals to the stakeholders a long-term commitment to excellence.

This study is the first that provides insights on the relationship between ghg assurance, board diversity and cost of debt.

The effects of integrated reporting quality (IRQ) have been debated in increasing empirical studies. Several IRQ measures, different theoretical approaches and multiple contexts have been adopted and investigated, leading to mixed results. By using the meta-analytic technique, this study aims to contribute to the accounting literature, reconciling the conflicting results on the effects of IRQ and providing objective conclusions to complement narrative literature reviews.

A sample of 45 empirical papers from 2013 to 2022, with 653 effect sizes, was used to assess the effects associated with IRQ. The papers were clustered into five groups (market reaction, financial performance, cost of capital, financial analysts’ properties and managerial decisions) based on the different consequences of IRQ investigated in the primary studies. A random-effects meta-regression model was used to explore all sources of heterogeneity together.

The meta-regression results confirm that IRQ positively influences firms’ market valuation and financial performance and hampers opportunistic managerial behaviour by improving corporate transparency, mitigating information asymmetry and encouraging accountability. Moreover, differences in the study characteristics affect the strength of the relationship object of interest.

Through meta-analysis, this study provides a broader overview of the effects of IRQ by enhancing the generalisability of the findings. The results also pave the way for additional evidence on the outcome variables affected by the quality of integrated disclosure.

This study aims to investigate the moderating effect of external financing needs on the relationship between the disclosure level of integrated reporting (IR) and firm value using evidence from Egypt.

This study uses a panel regression analysis for a matched sample of 50 companies listed on the Egyptian Stock Exchange (EGX), specifically from EGX100. The sample covers four years (2017–2020). The current study uses content analysis to measure IR and Tobin’s Q as a proxy for firm value.

The findings reveal a significant positive relationship between the disclosure level of IR and firm value. In addition, the authors find that external financing needs moderate the relationship between IR and firm value. It is concluded that the higher the disclosure level of IR content, the higher the firm’s value, and that this relationship strengthens in firms with high needs for external financing.

Several practical implications can be derived from the results of the current study. Policymakers and regulators can impose mandatory requirements for IR in Egypt. It also opens new insights for board members, managers, analysts and auditors in forming financing decisions based on annual reports.

The present study has a novel insight from a developing country and significant contributions to the extant literature. The study provides empirical evidence from an emerging economy and an insight into how external financing can be used for firms with different levels of IR. It also provides a comprehensive disclosure index to estimate the level of IR.

This study aims to examine the determinants and consequences of integrated reporting (IR) disclosures of listed non-financial firms in an emerging economy.

This study uses data from 39 listed non-financial firms that had adopted IR disclosure framework in Sri Lanka for the period from 2011 to 2018. Firm size, growth opportunity, profitability and firm age are considered significant determinants of IR disclosure, while their consequences are measured in terms of share price, Tobin’s Q, return on assets and return on equity. The authors used the results of the correlation and panel regression analyses to draw this study’s conclusions.

This study finds that firm size and age are the significant determinants of IR disclosure, which is consistent with this study’s expectations. Considering the consequences of IR disclosure, only share price and Tobin’s Q show significant results as per the panel regression analyses.

The findings of this study would be useful in the decision-making processes of existing and prospective investors, regulators, policymakers and society at large. Further, the findings of this study communicate the benefits of this new reporting paradigm in shaping their disclosures in the annual corporate reporting process.

Although existing studies attempted to examine the determinants of IR disclosure and its consequences as isolated studies, this study provides new insights by merging these two aspects into a single study and consider several determinants and consequences as well.

This study aims to offer empirical evidence on how integrated thinking affects the integrated reporting (IR) practice and how integrated thinking originates from board and management involvement, cross-functional integration and integral link between capitals and strategies.

This study is cross-sectional and uses a mixed-method approach. The empirical data for the quantitative approach were collected from the 129 public companies listed on Colombo Stock Exchange in Sri Lanka. The personale responsible for preparing the annual report are selected as the respondents of this study. This study used partial least square modelling to test the hypotheses. The quantitative approach results are triangulated across a qualitative research approach in semi-structural interviews with ten responsible officers of integrated reporting practices.

The central finding of this study is the significant positive relationship between integrated thinking and integrated reporting practice. The qualitative results supported the quantitative findings and show that board and management involvement, cross-functional integration and integral link between capital and strategy enhance the integrated reporting practice. Top management and board management have positive beliefs about the integrated reporting practice; they initiate, encourage, influence, involve and support it. Furthermore, all company departments are involved with the integrated reporting led by the finance department and practice good coordination, communication and collaboration between departments. Moreover, it also evidenced their concern about the linkage between capital and strategy and how they do it in their organisation when practising integrated reporting.

The firms which intend to practice or enhance integrated reporting will be benefited from this study. Hence, this research assists in constructing IT through the direct role of the board and senior leadership, breaking down silos to diffuse IR throughout structures and processes, and concentrating on strategies while managing their capitals and relationships over the long term.

This study provides the initial quantitative empirical evidence on the impact of integrated thinking on integrated reporting practice. To the best of the authors’ knowledge, this study is the first to operationalise both integrated thinking and integrated reporting based on a questionnaire that developed and tested both constructs as higher-order reflective formative and on the relationship between integrated thinking and integrated reporting. The mixed-method approach to examine the relationship between integrated thinking and integrated reporting provides additional insights into the existing literature.

In this article, the authors try to determine why and under what conditions consumers intend to buy green and what the consequences are. Relying on theories of reasoned action and theory of planned behaviour (TPB), the authors offer that the green purchase intention (GPI) is impressed by environmental and personality components. Provide statements about the determinants and key implications of such market identification.

The presence of green spaces plays a vital role in promoting urban sustainability. Urban green parks (UGPs) help create sustainable cities while providing fundamental ecological functions. However, rapid urbanization has destroyed crucial green areas in Ranchi City, endangering inhabitants’ health. This study aims to locate current UGPs and predict future UGP sites in Ranchi City, Jharkhand.

It uses geographic information system (GIS) and analytical hierarchical process (AHP) to evaluate potential UGP sites. It involves the active participation of urban communities to ensure that the UGPs are designed to meet dweller’s needs. The site suitability assessment is based on several parameters, including the normalized difference vegetation index (NDVI), land use and land cover (LULC), population distribution, PM 2.5 levels and the Urban Heat Island (UHI) effect. The integration of these factors enables an evaluation of potential UGP’s sites.

The findings of this research reveal that 54.39% of the evaluated areas are unsuitable, 15.55% are less suitable, 12.76% are moderately suitable, 11.52% are highly suitable and 5.78% are very highly suitable for UGPs site selection. These results emphasize that the middle and outer regions of Ranchi City are the most favorable locations for establishing UGPs. The NDVI is the most important element in UGP site appropriateness, followed by LULC, population distribution, PM 2.5 levels and the UHI effect.

This study improves the process of integrating AHP and GIS, and UGPs site selection maps help urban planners and decision-makers make better choices for Ranchi City’s sustainability and greenness.

The paper presents the findings of a study assessing the progress of implementing the European Green Deal (EGD) strategy goals across the EU-27 countries. The research aimed to evaluate individual countries' implementation of the strategy, considering its multidimensional nature.

A research methodology was devised, incorporating 18 indicators that characterize various dimensions pertinent to the EGD strategy. Evaluation of the strategy’s goals relied on the European Green Deal Index (EGDI), determined using the combined compromise solution (CoCoSo) method and a hybrid approach to weigh the indicators. Three analytical methods – criteria importance through intercriteria correlation (CRITIC), statistical variance, equal weights – and the Laplace criterion were utilized to ascertain the final weights of these indicators. The EGDI values for the years under scrutiny (2019–2021) served as the basis for assessing the EU-27 countries' progress towards the goals of the EGD.

The survey results indicate that from 2019 to 2021, the highest EGDI values – exceeding 2 – were achieved by Sweden, Denmark and the Netherlands. Austria also recorded very strong results. In contrast, the “new EU-13” countries generally exhibited lower levels of implementation of the EGD, as reflected in their EGDI values. Bulgaria and Cyprus, in particular, had the weakest results over the study period, with EGDI values below 1.5. Consequently, the “old EU-14” countries performed significantly better in implementing the EGD compared to the “new EU-13” countries. Among the “old EU-14” countries, Ireland recorded the weakest performance.

The originality of the research is highlighted by several key factors. Firstly, it addresses a significant research gap by assessing the initial positions and efforts of EU countries toward the EGD goals, providing a benchmark for effectiveness and strategy development. Secondly, it pioneers an authoritative and universal multi-criteria evaluation approach through the Green Deal Index (GDI), offering a robust methodology for assessing EGD implementation. Lastly, the study’s holistic approach incorporates energy, environmental and socioeconomic dimensions, significantly expanding knowledge and contributing to informed decision-making and policy formulation.

In smart cities striving for innovation, development, and prosperity, hydrogen offers a promising path for decarbonization. However, its effective integration into the evolving energy landscape requires understanding regional intricacies and identifying areas for improvement. This chapter examines hydrogen transport from production to utilization, evaluating technologies’ pros, cons, and process equations and using Analytic Hierarchy Process (AHP) as a Multi-Criteria Decision-Making (MCDM) tool to assess these technologies based on multiple criteria. It also explores barriers and opportunities in hydrogen transport within the 21st-century energy transition, providing insights for overcoming challenges. Evaluation criteria for hydrogen transport technologies were ranked by relative importance, with energy efficiency topping the list, followed by energy density, infrastructure requirements, cost, range, and flexibility. Safety, technological maturity, scalability, and compatibility with existing infrastructure received lower weights. Hydrogen transport technologies were categorized into three performance levels: low, medium, and high. Hydrogen tube trailers ranked lowest, while chemical hydrides, hydrail, liquid organic hydrogen carriers, hydrogen pipelines, and hydrogen blending exhibited moderate performance. Compressed hydrogen gas, liquid hydrogen, ammonia carriers, and hydrogen fueling stations demonstrated the highest performance. The proposed framework is crucial for next-gen smart cities, cutting emissions, boosting growth, and speeding up development with a strong hydrogen infrastructure. This makes the region a sustainable tech leader, improving air quality and well-being. Aligned with Gulf Region goals, it is key for smart cities. Policymakers, industries, and researchers can use these insights to overcome barriers and seize hydrogen transport tech opportunities.

The purpose of this study is to evaluate the impact of green human resource management (GHRM) practices on Indian companies of different sectors and to identify the most critical GHRM practices that can lead to a more sustainable and environmentally friendly workplace.

This study uses an integrated Analytic Hierarchy Process-Evaluation based on Distance from Average Solution approach to determine the importance of 32 GHRM practices classified into eight categories, as identified through literature review and expert consultation. This study also identifies the best sector for GHRM practices in India.

This study reveals that employee engagement is the most critical practice among all the GHRM practices identified. India’s Information Technology-Enabled Services sector benefited the most from GHRM practices, followed by the Insurance sector.

This study contributes to the literature on GHRM practices and their impact on organisations and sectors. The integrated Analytic Hierarchy Process-Evaluation based on Distance from Average Solution approach used in this study is innovative and can be helpful for Indian companies to prioritise and implement effective GHRM practices.