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Prelims

Amina Mohamed Buallay (Ahlia University, Bahrain)

International Perspectives on Sustainability Reporting

ISBN: 978-1-80117-857-0, eISBN: 978-1-80117-856-3

Publication date: 16 September 2022

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Citation

Buallay, A.M. (2022), "Prelims", International Perspectives on Sustainability Reporting, Emerald Publishing Limited, Leeds, pp. i-xiii. https://doi.org/10.1108/978-1-80117-856-320221012

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Emerald Publishing Limited

Copyright © 2022 Amina Mohamed Buallay. Published under exclusive licence by Emerald Publishing Limited

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International Perspectives on Sustainability Reporting

Title Page

International Perspectives on Sustainability Reporting

By

Dr Amina Mohamed Buallay

Ahlia University, Bahrain

United Kingdom – North America – Japan – India – Malaysia – China

Copyright Page

Emerald Publishing Limited

Howard House, Wagon Lane, Bingley BD16 1WA, UK

First edition 2022

Copyright © 2022 Amina Mohamed Buallay.

Published under exclusive licence by Emerald Publishing Limited.

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ISBN: 978-1-80117-857-0 (Print)

ISBN: 978-1-80117-856-3 (Online)

ISBN: 978-1-80117-858-7 (Epub)

List of Tables and Figures

Table 1. Methods of ESG Measurement.
Table 2. Variables Measurement.
Table 3. Sample Selection (by Country).
Table 4. Sample Selection (by Sector).
Table 5. Sample Selection (by Region).
Table 6. Normality Tests.
Table 7. Variables Diagnostics.
Table 8. The Model Diagnostics.
Table 9. Multiple Regressions for the Environmental Disclosure.
Table 10. Multiple Regressions for the Social Disclosure.
Table 11. Multiple Regressions for the Governance Disclosure.
Table 12. Multiple Regressions for the ESG.
Table 13. Development of CSR Reporting Standards (Maguire, 2011).
Table 14. The GRI Standards (GRI, 2016).
Table 15. Countries with Mandatory Sustainability Reporting Laws.
Table 16. Multiple Regressions for the Moderator Variable (SRL).
Table 17. Multiple Regressions for Separate Sustainability Disclosure Measures.
Table 18. Summary of Theories.
Table 19. Summary Linking Perspectives to Theories.
Table 20. Sustainability Reporting: Cost Versus Value.
Table 21. Multiple Regressions for ESG and ROA.
Table 22. Multiple Regressions for ESG and ROE.
Table 23. Multiple Regressions for ESG and TQ.
Table 24. Recent Studies of the Relationship Between Sustainability Reporting and Operational Performance.
Table 25. Recent Studies of the Relationship Between Sustainability Reporting and Financial Performance.
Table 26. Recent Studies of the Relationship Between Sustainability Reporting and Market Performance.
Table 27. The IV-GMM Variables, Their Measurements and Their Sources.
Table 28. The IV-GMM Descriptive Statistics and Correlation Coefficients.
Table 29. IV-GMM Regression Results.
Table 30. Multiple Regressions (Agriculture and Food Industries Sector).
Table 31. Multiple Regressions (Energy Sector).
Table 32. Results of the Structural Model.
Table 33. Path Coefficients with Multi-Group Analysis (Developed and Emerging Countries).
Table 34. The Relationship Between ESG and the Three Levels of Stocks.
Table 35. Regression Results of ROA Model OLS and Quantile Regression (QR) for Pooled Sample, Random-Effect, Traditional Firm's Fixed-Effect and Firm's Effect Quantile Regression.
Table 36. Regression Results of Tobin's Q Model OLS and Quantile Regression (QR) for Pooled Sample, Random-Effect, Traditional Firm's Fixed-Effect and Firm's Effect Quantile Regression.
Table 37. OLS Regression Results for Banks in Developed and Developing Countries.
Table 38. IV-GMM Estimations Results for Banks in Developed and Developing Countries.
Table 39. Multiple Regressions (Retail Sector).
Table 40. Multiple Regressions for Telecommunication and Information Technology Sector (Independent Variable).
Table 41. Multiple Regressions for Telecommunication and Information Technology Sector (Independent and Control Variables).
Table 42. Linear and Nonlinear Regression Results of the Effect of Sustainability Performance on Tourism Sector's Profitability and Valuation.
Table 43. Panel Causality Test.
Table 44. Correlation Matrix.
Table 45. Regression Models (Europe Region).
Table 46. Fixed Effect Multiple Regressions (Mena Region).
Table 47. Random Effect Regressions (Africa).
Figure 1. The Conceptual Model.
Figure 2. Conceptual Model Hypotheses.
Figure 3. The Research Design.
Figure 4. Development of Sustainability Reporting.
Figure 5. Pyramid of Social Responsibility (Carroll, 1991).
Figure 6. The Development of the Global Reporting Initiative.
Figure 7. Trends in Sustainability Reporting (Carrots & Sticks, 2016).
Figure 8. A Moderator Variable in the Conceptual Model.
Figure 9. The Hypotheses (Moderator Variable).
Figure 10. Different Perspectives on Sustainability Reporting.
Figure 11. Linking Perspectives to Theories.
Figure 12. Integrating the Theories.
Figure 13. Perspectives, Theories and Variables.
Figure 14. Step 1 and 2 in Partial Least Square Structural Equation Modelling.
Figure 15. Multi-Group Analysis.

List of Abbreviations

CERES

Coalition of Environmentally Responsible Economies

CSR

Corporate Social Responsibility

CSRD

Corporate Social Responsibility Disclosure

ED

Environmental Disclosure

ESG

Environmental, Social and Governance

FE

Fixed-Effect

FL

Financial Leverage

GD

Governance Disclosure

GDP

Gross Domestic Product

GHGs

Greenhouse Gases

GOV

Public Governance

GRI

Global Reporting Initiative

IIRC

International Integrated Reporting Council Committee

IQ

Institutional Quality

IV-GMM

Instrumental variables-Generalized Method of Moments

MENA

Middle East and North Africa

MGA

Multi-Group Analysis

OECD

Organisation for Economic Co-operation and Development

OLS

Ordinary Least Square

PLS-SEM

Partial Least Square-Structural Equation Modelling

QR

Quantile Regression

RE

Random Effects

ROA

Return on Assets

ROE

Return on Equity

SD

Social Disclosure

SRI

Socially Responsible Investment

SRL

Sustainability Reporting Law

SSE

Sustainable Stock Exchange

TA

Total Assets

TBL

Triple Bottom Line

TLGT

Too-Little-of-a-Good-Thing effect

TMGT

Too-Much-of-a-Good-Thing effect

TQ

Tobin's Q

UN

United Nations

UNEP

United Nations Environmental Programme

UNGC

United Nations Global Compact

WGI

Worldwide Governance Indicators

About the Author

Amina Mohamed Buallay holds a position of Chief of Scientific Research Development at higher education council, Bahrain. She has been Head of Administration and Financial Services at the Ministry of Education. Prior to that she was commercial studies teacher at a high school with over 5 years of academic experience.

Dr Amina was awarded her PhD in Management Studies (sustainability reporting) from Brunel University, London; Master's in Business Administration from Ahlia University; Post Graduate Diploma degree in Business Education and Bachelor's Degree in Accounting from the University of Bahrain.

Buallay classifies as the worldwide top 2% best researcher by Stanford University. She was awarded five international and regional research prizes: ICAI International Research Awards (Commendable Research Paper) and (Best Research Paper), 2021, The Institute of Chartered Accountants of India, India; Kondo Research Prize, 2020, Innovation Arabia, UAE; University of Sharjah Award for Islamic Economy Research, 2019, The Sharjah Islamic Centre for Economy and Finance Studies, UAE; and OAPEC Award for Scientific Research-Petroleum and Energy Related Economic Research, 2018, Organization of Arab Petroleum Exporting Countries (OAPEC), Kuwait.

Amina is a member of the editorial advisory board of the Journal of Business and Socio-Economic Development and Guest Editor of special issue in two journals (Competitiveness Review and Measuring Business Excellence), Emerald Publishing, United Kingdom. She is also an author of many publications in international journals that discussed several accounting, financial and economic issues in the area of Intellectual Capital, Corporate Governance and Sustainability Reporting. She has more than 1,000 citation on her papers. She serves as voluntary reviewer of many international journals.

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