Sustainability Reporting Law and Regulations
International Perspectives on Sustainability Reporting
ISBN: 978-1-80117-857-0, eISBN: 978-1-80117-856-3
Publication date: 16 September 2022
Abstract
This chapter reviews the context of sustainability reporting law and regulations worldwide. Based on the discussion, a conceptual framework has been developed to investigate the moderating role of sustainability reporting law (SRL) on the relationship between sustainability reporting and firm's performance. The findings reveal that the inclusion of SRL as a moderating variable positively affects the relationships between the E, S and G components and operational performance.
Keywords
Citation
Buallay, A.M. (2022), "Sustainability Reporting Law and Regulations", International Perspectives on Sustainability Reporting, Emerald Publishing Limited, Leeds, pp. 53-60. https://doi.org/10.1108/978-1-80117-856-320221004
Publisher
:Emerald Publishing Limited
Copyright © 2022 Amina Mohamed Buallay. Published under exclusive licence by Emerald Publishing Limited