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Article
Publication date: 14 January 2025

Augustine Donkor, Kwadjo Appiagyei, Teddy Ossei Kwakye and Gabriel Korankye

This study aims to clarify the value of sustainable development goals (SDGs) commitment by examining the moderating role of firms’ commitment to SDGs on firms’ carbon emissions…

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Abstract

Purpose

This study aims to clarify the value of sustainable development goals (SDGs) commitment by examining the moderating role of firms’ commitment to SDGs on firms’ carbon emissions (CE) and firm value (FV) nexus.

Design/methodology/approach

The study uses ordinary least squares and other robust estimations on data from 89 listed firms on the Johannesburg Stock Exchange (JSE) from 2013 to 2021.

Findings

Firms with high CE are associated with lower FV. However, firms’ commitment to SDGs moderates the relationship by averting the value-destroying tendencies of high carbon-emitting firms.

Practical implications

Firms should integrate SDGs into their core business strategy and governance frameworks to enhance their environmental performance and FV. As market participants on the JSE, they should also focus on the allocation of resources for SDGs and the management of CE.

Social implications

The findings provide a basis for governments and policymakers to promote firm-level commitment to SDGs to help reduce the harmful effects of CE on society and help achieve SDG targets.

Originality/value

The study adds a new dimension to the existing environmental performance and financial outcomes literature by clarifying the moderating value of firms’ commitment to SDGs in the CE and FV discourse.

Details

Accounting Research Journal, vol. 38 no. 1
Type: Research Article
ISSN: 1030-9616

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Article
Publication date: 24 January 2023

Kwadjo Appiagyei and Augustine Donkor

This study examines the effect of the environmental sensitivity of firms on the relationship between integrated reporting (IR) quality and sustainability performance. Prior…

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Abstract

Purpose

This study examines the effect of the environmental sensitivity of firms on the relationship between integrated reporting (IR) quality and sustainability performance. Prior research works focus on the nexus between IR quality and sustainability performance with little attention to factors that moderate this relationship.

Design/methodology/approach

Ordinary least squares (OLS) and other robust estimations are employed to analyse the data of firms on the Johannesburg Stock Exchange (JSE).

Findings

This study finds a positive association between IR quality and sustainability performance. However, the strength of this relationship is found to be weaker among environmentally sensitive firms, thereby raising concerns that such firms may be reporting less sustainability information with the mandatory implementation of IR on the JSE.

Practical implications

The findings highlight the need for regulatory bodies to consider additional sustainability disclosure requirements for firms in environmentally sensitive industries.

Social implications

The findings should make regulatory bodies aware of the possible actions of environmentally sensitive firms in relation to sustainability information within a mandatory setting of IR.

Originality/value

The study extends the existing literature on IR and sustainability performance by considering the effect of firm environmental sensitivity as a moderating factor.

Details

Journal of Accounting in Emerging Economies, vol. 14 no. 1
Type: Research Article
ISSN: 2042-1168

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Article
Publication date: 28 April 2022

Kwadjo Appiagyei, Hadrian Geri Djajadikerta and Saiyidi Mat Roni

This study aims to examine the relationship and effect of integrated reporting (IR) quality on sustainability performance and explore the relationships and effects of corporate…

1801

Abstract

Purpose

This study aims to examine the relationship and effect of integrated reporting (IR) quality on sustainability performance and explore the relationships and effects of corporate governance mechanisms on IR quality and sustainability performance.

Design/methodology/approach

Partial least squares structural equation modelling (PLS-SEM) was used in a longitudinal study by following the steps in Roemer’s Evolutionary Model on a sample of listed companies on the Johannesburg Stock Exchange (JSE) in South Africa for a period from 2011 to 2016.

Findings

This study finds board effectiveness and external audit quality to be important determinants of IR quality. It also observes a strong effect of the IR quality on sustainability performance.

Originality/value

This study contributes by using and analysing a longitudinal data set from JSE, currently the only capital market globally requiring the mandatory IR application since 2010.

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