Sustainability Accounting, Management and Policy Journal最新文献

{"title":"External corporate governance and assurance of corporate social responsibility reports: evidence from China","authors":"Peiran Liu, Ziyang Li, Peng Luo","doi":"10.1108/sampj-05-2022-0260","DOIUrl":"https://doi.org/10.1108/sampj-05-2022-0260","url":null,"abstract":"\u0000Purpose\u0000This paper aims to verify whether the legitimate pressure of external forces on heavily polluting firms’ corporate social responsibility (CSR)-related behaviors affect firms’ assurance strategy in the Chinese context. The authors argue that, under external pressure, as a source of legitimacy, the assurance over CSR reports allows the business behaviors of heavy polluters to be recognized by society.\u0000\u0000\u0000Design/methodology/approach\u0000This paper sampled listed heavy polluters in China from 2011 to 2018 and used the multiperiod logit model to examine the effects of external corporate governance on firms’ assurance decisions. Principal component analysis methods were used to construct a comprehensive framework of external corporate governance. The indicators were obtained from the China Stock Market and Accounting Research databases, the NERI Report and the China Urban Statistical Yearbook.\u0000\u0000\u0000Findings\u0000This paper confirms that external corporate governance positively affects firms’ assurance decisions, and good financial conditions, well-governed internal controls and sufficient government subsidies positively moderate this effect.\u0000\u0000\u0000Practical implications\u0000The findings provide feasible ways to encourage firms’ high-quality corporate environmental information disclosure, thus providing valuable guidance for policymakers and other stakeholders to effectively supervise firms’ CSR behaviors.\u0000\u0000\u0000Social implications\u0000The findings are of great importance in encouraging high-quality corporate environmental information disclosures, improving the support of capital markets among developing countries and drawing social attention to the environmental protection and social responsibility of heavy polluters.\u0000\u0000\u0000Originality/value\u0000The research extends the current research in the field of social environmental accounting by using legitimacy theory to explain firms’ assurance motivations. Additionally, this paper focuses on the practices of assurance services in the emerging economy and provides suggestions for developing assurance over CSR reports.\u0000","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":" ","pages":""},"PeriodicalIF":4.5,"publicationDate":"2023-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43706533","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"GRI and stakeholder engagement: setting standards in the public interest","authors":"R. Leeson, J. Kuszewski","doi":"10.1108/sampj-06-2022-0329","DOIUrl":"https://doi.org/10.1108/sampj-06-2022-0329","url":null,"abstract":"\u0000Purpose\u0000The purpose of this paper is to provide a viewpoint on the role of stakeholders and inclusivity in the standard setting activities of GRI’s Global Sustainability Standards Board (GSSB). This paper explores GRI’s multistakeholder approach, its links to sustainable development, the GBSSB due process and what this means in practice when setting standards.\u0000\u0000\u0000Design/methodology/approach\u0000This paper draws on GRI’s origins in sustainable development and the participation of people and interests in decisions that impact on them. This paper also looks at the GSSB’s Due Process Protocol, October 2018, which details the procedural steps by which standards are developed in the public interest.\u0000\u0000\u0000Findings\u0000It is demonstrated how multiple and diverse stakeholders are involved in the process designed to serve the overarching interests of humanity and through that, the mission of sustainable development.\u0000\u0000\u0000Practical implications\u0000Examples from recent standard setting activity are outlined to demonstrate the abovementioned findings. These examples can illuminate the standard-setting field.\u0000\u0000\u0000Social implications\u0000This paper argues the important role of stakeholder engagement in setting standards in the public interest.\u0000\u0000\u0000Originality/value\u0000This reflection is timely. The current standard-setting landscape should take into account GRI’s valuable contributions to such important aspects as stakeholder engagement, on which the GRI has been working for a long time.\u0000","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":" ","pages":""},"PeriodicalIF":4.5,"publicationDate":"2023-03-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46239115","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"External energy security elements and the riskiness of clean energy stocks: a volatility analysis","authors":"Aminu Hassan","doi":"10.1108/sampj-09-2022-0484","DOIUrl":"https://doi.org/10.1108/sampj-09-2022-0484","url":null,"abstract":"\u0000Purpose\u0000Clean energy stocks are exhibiting signs of increasing volatility reflecting the varied and conflicting strategies employed by nations to pursue energy security objectives. In this regard, this paper aims to examine the response of NASDAQ clean energy stock returns volatility to the influences of external energy security elements including oil price, natural gas price, coal price, carbon price and green information technology stock price.\u0000\u0000\u0000Design/methodology/approach\u0000The paper uses symmetric and asymmetric generalised autoregressive conditional heteroskedasticity models (GARCH and TGARCH, respectively), which incorporate external energy security elements as exogenous variables, to estimate volatility models for clean energy stock returns.\u0000\u0000\u0000Findings\u0000Although, prices of oil, coal and natural gas are negatively associated with NASDAQ clean energy returns volatility, only the effect of natural gas price is significant. While carbon price affects NASDAQ clean energy returns volatility positively, green information technology price affects the volatility negatively. These results are robust to exponential GARCH and lead-and-lag robust ordinary least-squares as alternative estimation methods.\u0000\u0000\u0000Research limitations/implications\u0000The study lumps the effects of all other external and internal factors, including internal energy security elements, in the autoregressive conditional heteroscedasticity (ARCH) term to predict NASDAQ clean energy returns conditional variance. GARCH method does not disentangle individual roles of the factors captured in the ARCH term in predicting volatility.\u0000\u0000\u0000Practical implications\u0000Results documented imply that natural gas appears a closer substitute for renewable energy sources than crude oil and coal, such that its price rise is perceived as good news in the NASDAQ clean energy financial market, while a fall is considered bad news. Furthermore, both an increase in carbon price and a decrease in green information technology stock performance are perceived as negative shocks.\u0000\u0000\u0000Social implications\u0000In assessing risks associated with clean energy stocks, investors and fund managers should carefully consider the effects of external energy security elements.\u0000\u0000\u0000Originality/value\u0000To the best of the author’s knowledge, the paper is the first to identify external energy security elements and examine their effects on clean energy stock volatility.\u0000","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":" ","pages":""},"PeriodicalIF":4.5,"publicationDate":"2023-03-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46701692","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Environmental risk and foreign direct investment: the role of financial deepening, access and efficiency","authors":"E. B. Yiadom, Lord Mensah, G. Bokpin","doi":"10.1108/sampj-12-2021-0552","DOIUrl":"https://doi.org/10.1108/sampj-12-2021-0552","url":null,"abstract":"Purpose This study aims to decompose financial development into its three key components (depth, access and efficiency) to investigate whether they can help to overturn the negative impact of foreign direct investment (FDI) on the environment. Design/methodology/approach The study uses a dynamic panel of 43 economies from 1982 to 2018 and decomposed financial development into its three key components: depth, access and efficiency. Findings The results from the various estimations indicate that financial deepening and efficiency reduce environmental risk and can overturn the negative impact of FDI on the environment. In addition, the study finds that low levels of financial access worsen environmental risk but doubling financial access is likely to reduce it which makes the relationship between access and environmental risk non-monotonic. After splitting the data set into high and low financially developed economies, the study reports that FDI is more environmentally depressive among low financially developed economies. Practical implications The practical implications are that improvement in financial efficiency guarantees high returns on savings and investment and can reduce environmental risk. So, central governments should invest in financial technologies and formulate financial regulations through monetary and fiscal policies to enhance financial efficiency and depth. Social implications If inward FDI to Africa continues the business-as-usual trend, the environmental risk in the region may continue to rise, environmental conditionalities for FDI must be strengthened. Originality/value The study uses a comprehensive measure of financial sector development and decomposes financial development indicators to assess their efficacy in mitigating the relationship between FDI and environmental quality.","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":" ","pages":""},"PeriodicalIF":4.5,"publicationDate":"2023-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43187109","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The failure of transparency as self-regulation","authors":"L. Vigneau, C. Adams","doi":"10.1108/sampj-01-2022-0051","DOIUrl":"https://doi.org/10.1108/sampj-01-2022-0051","url":null,"abstract":"\u0000Purpose\u0000This paper aims to examine the existence of a transparency gap between voluntary external sustainability reporting and internal sustainability performance of an organisation arising from the operationalisation of transparency as an instrumental tool.\u0000\u0000\u0000Design/methodology/approach\u0000This study combined an analysis of a firm’s sustainability report (secondary data) with a qualitative case study data (primary data comprising interviews, meetings and internal documents) to understand how the Global Reporting Initiative (GRI) sustainability reporting guidelines are applied in practice.\u0000\u0000\u0000Findings\u0000By comparing what is reported with a range of primary case study data, this study finds evidence of transparency gaps, particularly in terms of the quality of measurement of sustainability performance, the materiality of issues covered and the completeness of the report. This study posits that voluntary disclosures following the GRI guidelines (transparency technique) shape the external expression of acceptable corporate behaviour (transparency norm) that is nevertheless at odds with actual behaviour or performance.\u0000\u0000\u0000Practical implications\u0000The findings indicate the importance of mandatory sustainability reporting requirements that facilitate accountability to all key stakeholders and that are externally assured and enforced. Such requirements might take the form of standards that put boundaries on judgement and address material sustainable development impacts and that are accompanied by implementation guidance. Non-financial assurance practices must be developed to cover adherence to reporting principles and processes.\u0000\u0000\u0000Social implications\u0000Transparency gaps that result from voluntary disclosure guidelines or standards being used to imply a transparency norm may undermine accountability for the impacts of the organisation and hinder alignment of business models and corporate strategies with sustainable development.\u0000\u0000\u0000Originality/value\u0000The paper contributes to a theoretical understanding of transparency as a form of self-regulation and has implications for the further development of sustainability reporting standards.\u0000","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":" ","pages":""},"PeriodicalIF":4.5,"publicationDate":"2023-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49494109","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Disparities in ESG reporting by emerging Chinese enterprises: evidence froma global financial center","authors":"Artie Ng, Tiffany C. H. Leung, Tao Yu, Charles H. Cho, T. Wut","doi":"10.1108/sampj-08-2021-0323","DOIUrl":"https://doi.org/10.1108/sampj-08-2021-0323","url":null,"abstract":"\u0000Purpose\u0000This study aims to examine the potential disparities in environmental, social and governance (ESG) reporting among emerging Chinese enterprises (ECEs). ECEs are subject to a set of internationally oriented ESG requirements imposed by the regulator of a global financial center that is exposed to diverse stakeholders. The authors also consider ECEs’ underlying institutional ownership, which exhibits influence over governance as a salient component of ESG.\u0000\u0000\u0000Design/methodology/approach\u0000This study is based on a random sample of 500 ECEs listed on the Stock Exchange of Hong Kong (SEHK) – the global financial center of China. ESG reporting is measured by using the key performance indicators of the SEHK’s ESG Reporting Guide. The data are collected from annual reports that contain ESG disclosures or standalone ESG/sustainability reports published during the 2018–2019 fiscal year. The authors adopt binary logistic regressions and Chi-square tests to test the proposed hypotheses.\u0000\u0000\u0000Findings\u0000The authors find that ECEs’ heterogeneous institutional ownership and the extent of overseas development are associated with their disclosures on climate change. ECEs with international institutional ownership are found to be a significant factor for reporting aligned with the United Nations sustainable development goals (SDGs), using external assurance and stakeholder engagement, rather than state-owned enterprises (SOEs) and private companies. The authors also document that the presence of independent nonexecutive directors (INEDs) is significantly associated with reporting on meeting the SDGs and its use of external assurance, while the presence of female directors is a significant factor influencing disclosure emphasis on energy-saving initiatives.\u0000\u0000\u0000Practical implications\u0000The authors provide an empirical study of ECEs beyond the focus on SOEs that are expected to produce comprehensive ESG reporting in addressing a broader international community of stakeholders apart from the regime of their home country. The authors document the pertinence of ECEs’ institutional ownership and governance diversity to ESG reporting. In particular, international stakeholders need to recognize such underlying differences among ECEs rather than viewing them as a homogeneous group.\u0000\u0000\u0000Social implications\u0000The authors suggest that policymakers and practitioners in Asian countries consider increasing the presence of INEDs and gender diversity on ECE boards to enhance ESG reporting, which reinforces the findings of prior international studies suggesting such governance practices.\u0000\u0000\u0000Originality/value\u0000This study contributes to the existing body of knowledge about ESG reporting by documenting the underlying heterogeneity within ECEs, which are subject to a set of internationally oriented standards, as evidenced by their disparities in ESG reporting.\u0000","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":" ","pages":""},"PeriodicalIF":4.5,"publicationDate":"2023-02-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49591607","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Disclosing value creation in integrated reports according to the six capitals: a holistic approach for a holistic instrument","authors":"Giacomo Pigatto, Lino Cinquini, Andrea Tenucci, J. Dumay","doi":"10.1108/sampj-11-2021-0493","DOIUrl":"https://doi.org/10.1108/sampj-11-2021-0493","url":null,"abstract":"\u0000Purpose\u0000This study is an analysis that aims to understand the rationale behind the concept of value creation contained in the integrated reporting (IR) framework. As such, the authors examined the quality of the disclosures made in integrated reports by measuring the level to which the six capitals (6Cs) have been integrated into disclosures on value creation.\u0000\u0000\u0000Design/methodology/approach\u0000The IR framework’s value creation model focuses on six content elements and three guiding principles. Hence, the present analysis combines content analysis with quantitative measures in the form of a bespoke Integrated Disclosure Index. The index measures the level of integration found in the disclosures instead of the mere presence or absence of mentioned capitals, content elements and guiding principles in isolation. The present sample comprised the 2016 integrated/sustainability reports for 184 listed companies sourced from the Integrated Reporting Examples Database.\u0000\u0000\u0000Findings\u0000The 6Cs are well disclosed in form but only partially disclosed in substance. Further, overall levels of integration between the capitals, the content elements and the guiding principles are higher than average. Disclosures on materiality, business models and stakeholder relationships are somewhat lacking, as are the related medium- and long-term disclosures on outlook.\u0000\u0000\u0000Practical implications\u0000The paper contributes to the academic debate on IR by building a case for holistically assessing the substance of integrated reports. Considering that the IR value creation model can underpin and align with the 17 UN sustainable development goals, the authors show how the fundamental concept of the 6Cs sustaining value creation is understood and implemented differently across the various elements and principles of the IR framework.\u0000\u0000\u0000Social implications\u0000This research also provides guidance for overcoming some of the practical hurdles associated with assessing the quality of reports because the authors provide tools for spotlighting the substance of disclosures over their form.\u0000\u0000\u0000Originality/value\u0000This paper delves into the substance of integrated reports by assessing how well the 6Cs have been integrated into disclosures on the content elements and guiding principles of the IR framework. In contrast to previous IR research that has mainly analysed capital, elements and principles in isolation, the authors develop an index assessing the integration of these three fundamental concepts of IR.\u0000","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":" ","pages":""},"PeriodicalIF":4.5,"publicationDate":"2023-02-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45040015","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Corporate accountability and big data analytics: is non-financial disclosure a missing link?","authors":"Marisa Agostini, Daria Arkhipova, Chiara Mio","doi":"10.1108/sampj-02-2022-0110","DOIUrl":"https://doi.org/10.1108/sampj-02-2022-0110","url":null,"abstract":"\u0000Purpose\u0000This paper aims to identify, synthesise and critically examine the extant academic research on the relation between big data analytics (BDA), corporate accountability and non-financial disclosure (NFD) across several disciplines.\u0000\u0000\u0000Design/methodology/approach\u0000This paper uses a structured literature review methodology and applies “insight-critique-transformative redefinition” framework to interpret the findings, develop critique and formulate future research directions.\u0000\u0000\u0000Findings\u0000This paper identifies and critically examines 12 research themes across four macro categories. The insights presented in this paper indicate that the nature of the relationship between BDA and accountability depends on whether an organisation considers BDA as a value creation instrument or as a revenue generation source. This paper discusses how NFD can effectively increase corporate accountability for ethical, social and environmental consequences of BDA.\u0000\u0000\u0000Practical implications\u0000This paper presents the results of a structured literature review exploring the state-of-the-art of academic research on the relation between BDA, NFD and corporate accountability. This paper uses a systematic approach, to provide an exhaustive analysis of the phenomenon with rigorous and reproducible research criteria. This paper also presents a series of actionable insights of how corporate accountability for the use of big data and algorithmic decision-making can be enhanced.\u0000\u0000\u0000Social implications\u0000This paper discusses how NFD can reduce negative social and environmental impact stemming from the corporate use of BDA.\u0000\u0000\u0000Originality/value\u0000To the best of the authors’ knowledge, this paper is the first one to provide a comprehensive synthesis of academic literature, identify research gaps and outline a prospective research agenda on the implications of big data technologies for NFD and corporate accountability along social, environmental and ethical dimensions.\u0000","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":" ","pages":""},"PeriodicalIF":4.5,"publicationDate":"2023-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46866426","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Social sustainability reporting in European business schools","authors":"M. Vila, Soledad Moya","doi":"10.1108/sampj-02-2022-0100","DOIUrl":"https://doi.org/10.1108/sampj-02-2022-0100","url":null,"abstract":"\u0000Purpose\u0000This study aims to explore the social sustainability reporting (SR) of top European business schools to illustrate and discuss their practices and the associated challenges.\u0000\u0000\u0000Design/methodology/approach\u0000For the top 20 European business schools, content and thematic analyses were used to investigate reports concerning social sustainability and data from semi-structured interviews. Reports from the past three years (typology, framework, channels of communication and frequency) were analysed, including content on social issues in the past period and the challenges faced by managers regarding social SR.\u0000\u0000\u0000Findings\u0000Social SR in the top 20 European business schools is heterogeneous and the main challenges are the lack of specific frameworks and resources, the amount of data that must be collected and the complexity of measuring social impact. Diversity and equality, society issues, ethical integrity and human rights with respect to students, partners and organizations are the most relevant social contents.\u0000\u0000\u0000Practical implications\u0000Business schools need to debate ways of promoting social sustainability and to adapt procedures and technology to communicate their social sustainability strategies and impacts. It offers an improved understanding to regulatory institutions that can allow them to establish standards and a foundation for future research that can refine or generalize the findings of this study.\u0000\u0000\u0000Social implications\u0000Measuring and reporting social sustainability issues are relevant challenges for business schools that are working on social sustainability aspects.\u0000\u0000\u0000Originality/value\u0000The originality of this study lies in the discussion on current social SR practices at business schools, and their responsibilities regarding the development of a more sustainable society in a changing regulatory context.\u0000","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":" ","pages":""},"PeriodicalIF":4.5,"publicationDate":"2023-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46171642","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The decade long story of gender equality and female empowerment: a case study of corporate disclosures in Saudi Arabia","authors":"Wafa Al-Nasrallah","doi":"10.1108/sampj-04-2022-0193","DOIUrl":"https://doi.org/10.1108/sampj-04-2022-0193","url":null,"abstract":"\u0000Purpose\u0000This study deviates from the predominantly feminist/critical school of thought associated with existing gender studies to apply an interpretivist approach to investigate gender-reporting practices in Saudi Arabia, an Islamic country in the Gulf region and one of the fast-moving emerging economies both in the Middle East and globally. The purpose of this study is to investigate the extent of reporting on gender and the drivers behind this practice using the content analysis method.\u0000\u0000\u0000Design/methodology/approach\u0000This study contributes to the literature by adopting a rarely used three-lens conceptual framework to expand our understanding of reporting on gender in Saudi Arabia. Eleven companies were chosen based on their voluntary corporate social responsibility (CSR) disclosures in Saudi Arabia. The CSR and annual reports of selected companies were analysed using NVIVO Pro 11.\u0000\u0000\u0000Findings\u0000The results indicate that gender disclosures in the Saudi context are driven by legislation, location and international reporting frameworks. Although the number of disclosures increased over time, they were not adopted consistently and systematically because of their voluntary nature.\u0000\u0000\u0000Research limitations/implications\u0000The first limitation is the disadvantage associated with interpretivism related to the subjective nature of the investigation and room for bias, and hence, the results cannot be generalised. The second limitation is the sample size; future investigations may increase the sample size by including other service and manufacturing sector firms to have more comprehensive insights.\u0000\u0000\u0000Practical implications\u0000This study contributes to the literature by providing evidence suggesting that in Saudi Arabia, state legislation is the driving force behind reporting on gender issues. Although workplace disclosures dominate, companies are opening dialogues with other stakeholders (especially the community) by disclosing performance data, and thus emphasising their commitment to this social change.\u0000\u0000\u0000Social implications\u0000This empirical contribution to the CSR literature will provide rich historical and interpretive data on the emergence of gender transformation in society, and how that is reflected in corporate reports, thus, contributing to the understanding of the purpose of voluntary disclosures.\u0000\u0000\u0000Originality/value\u0000Employee-related disclosures in corporate reports are very common. However, issues such as diversity and equal opportunities tend to be overlooked. This study explores gender equality and female empowerment disclosures and practices in the emerging market of Saudi Arabia while focusing on whether the social, political and legal changes in Saudi Arabian society have affected these disclosures in corporate reports. There is a lack of qualitative analysis of gender disclosers globally and in emerging economies particularly.\u0000","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":" ","pages":""},"PeriodicalIF":4.5,"publicationDate":"2023-01-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45777194","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}