Environmental reporting has become increasingly important in the modern corporate world since it helps modern businesses stay competitive by keeping society informed about ongoing social actions. Even though environmental ...

The disclosure and communication of environmental, social, and governance (ESG) goals as well as a company's progress toward them represent sustainability reporting. Increased consumer confidence, better corporate reputation, ...

Green manufacturing practice is of vital importance in today’s context as people have become more conscious about the environment and this has mainly affected the manufacturing industry. Companies that should be considered ...

The auditor, an important instrument of corporate governance, ensures the transparency and accountability of the firm to the stakeholders that helps to control and monitor management in the organization. This study aims ...

Failure to budget has been identified as one of the main reasons for the failure of small and medium enterprises (SMEs). This study aims to determine the extent to which SMEs in the Monaragala district in Sri Lanka use ...

CSR is a broad and continually evolving concept usually measured under four dimensions such as employees, customers, community, and environment. CSR practices have been mainly concentrated on multinational/listed companies ...

The relationship between companies' financial performance and intellectual capital is becoming increasingly an interesting issue in this era, particularly in periods of severe economic uncertainty, when companies are looking ...

A strong and well-functioning auditing process can mitigate the manipulation of the company’s earnings and performance. Even though companies present excellent earnings growth in their audited financial statement, it arises ...

In the past few years, the adaptability of sustainability reporting has increased because companies should be responsible for the impact of their company activities on the environment. Hence most business organizations pay ...

Intellectual Capital is a value-creation concept that plays an important role in performing firms’ financial performance. The purpose of this study is to evaluate the moderating effect of the industry sector on the ...