Matches in SemOpenAlex for { <https://semopenalex.org/work/W4386892109> ?p ?o ?g. }
Showing items 1 to 75 of
75
with 100 items per page.
- W4386892109 abstract "Sustainability reporting (SR) has been identified as a rapidly expanding area of modern corporate reporting. It is crucial in the current setting to explore the elements determining the quality of SR in Sri Lanka. Therefore, the study aims to identify the factors influencing the quality of SR in Sri Lanka. The sample of the study consists of ten commercial banks in Sri Lanka listed on the Colombo Stock Exchange. Secondary data was acquired from each commercial bank's annual reports over a six-year period from 2016 to 2021 in conducting the study. The quality of SR was evaluated using content analysis. This study applied the comprehensive approach developed by Permatasari, Gunawan, and El-Bannany(2020) to measure the quality of SR. Profitability, leverage, company size, and sustainability committee were the independent variables of the study. This analysis reveals that the most important elements influencing SR quality are company size, profitability, leverage, and the sustainability committee. Furthermore, the current study contributes significantly to expanding knowledge in the field of SR." @default.
- W4386892109 created "2023-09-21" @default.
- W4386892109 creator A5012072201 @default.
- W4386892109 creator A5057585541 @default.
- W4386892109 creator A5068365006 @default.
- W4386892109 date "2023-09-20" @default.
- W4386892109 modified "2023-09-27" @default.
- W4386892109 title "Factors Affecting Quality of Sustainability Reporting: Evidence from Banking Industry in Sri Lanka" @default.
- W4386892109 doi "https://doi.org/10.4038/sljms.v5i1.104" @default.
- W4386892109 hasPublicationYear "2023" @default.
- W4386892109 type Work @default.
- W4386892109 citedByCount "0" @default.
- W4386892109 crossrefType "journal-article" @default.
- W4386892109 hasAuthorship W4386892109A5012072201 @default.
- W4386892109 hasAuthorship W4386892109A5057585541 @default.
- W4386892109 hasAuthorship W4386892109A5068365006 @default.
- W4386892109 hasBestOaLocation W43868921091 @default.
- W4386892109 hasConcept C10138342 @default.
- W4386892109 hasConcept C111472728 @default.
- W4386892109 hasConcept C119857082 @default.
- W4386892109 hasConcept C121955636 @default.
- W4386892109 hasConcept C129361004 @default.
- W4386892109 hasConcept C138885662 @default.
- W4386892109 hasConcept C144133560 @default.
- W4386892109 hasConcept C153083717 @default.
- W4386892109 hasConcept C162324750 @default.
- W4386892109 hasConcept C18903297 @default.
- W4386892109 hasConcept C200870193 @default.
- W4386892109 hasConcept C2778253041 @default.
- W4386892109 hasConcept C2779357621 @default.
- W4386892109 hasConcept C2779530757 @default.
- W4386892109 hasConcept C2780473208 @default.
- W4386892109 hasConcept C3017649214 @default.
- W4386892109 hasConcept C41008148 @default.
- W4386892109 hasConcept C45355965 @default.
- W4386892109 hasConcept C66204764 @default.
- W4386892109 hasConcept C86803240 @default.
- W4386892109 hasConceptScore W4386892109C10138342 @default.
- W4386892109 hasConceptScore W4386892109C111472728 @default.
- W4386892109 hasConceptScore W4386892109C119857082 @default.
- W4386892109 hasConceptScore W4386892109C121955636 @default.
- W4386892109 hasConceptScore W4386892109C129361004 @default.
- W4386892109 hasConceptScore W4386892109C138885662 @default.
- W4386892109 hasConceptScore W4386892109C144133560 @default.
- W4386892109 hasConceptScore W4386892109C153083717 @default.
- W4386892109 hasConceptScore W4386892109C162324750 @default.
- W4386892109 hasConceptScore W4386892109C18903297 @default.
- W4386892109 hasConceptScore W4386892109C200870193 @default.
- W4386892109 hasConceptScore W4386892109C2778253041 @default.
- W4386892109 hasConceptScore W4386892109C2779357621 @default.
- W4386892109 hasConceptScore W4386892109C2779530757 @default.
- W4386892109 hasConceptScore W4386892109C2780473208 @default.
- W4386892109 hasConceptScore W4386892109C3017649214 @default.
- W4386892109 hasConceptScore W4386892109C41008148 @default.
- W4386892109 hasConceptScore W4386892109C45355965 @default.
- W4386892109 hasConceptScore W4386892109C66204764 @default.
- W4386892109 hasConceptScore W4386892109C86803240 @default.
- W4386892109 hasIssue "1" @default.
- W4386892109 hasLocation W43868921091 @default.
- W4386892109 hasOpenAccess W4386892109 @default.
- W4386892109 hasPrimaryLocation W43868921091 @default.
- W4386892109 hasRelatedWork W2620632111 @default.
- W4386892109 hasRelatedWork W2768686035 @default.
- W4386892109 hasRelatedWork W2785173414 @default.
- W4386892109 hasRelatedWork W2969075538 @default.
- W4386892109 hasRelatedWork W2983463985 @default.
- W4386892109 hasRelatedWork W2988261196 @default.
- W4386892109 hasRelatedWork W3178990900 @default.
- W4386892109 hasRelatedWork W1885463579 @default.
- W4386892109 hasRelatedWork W2409178832 @default.
- W4386892109 hasRelatedWork W3098699831 @default.
- W4386892109 hasVolume "5" @default.
- W4386892109 isParatext "false" @default.
- W4386892109 isRetracted "false" @default.
- W4386892109 workType "article" @default.