Sustainability reporting quality impediments in emerging markets: Evidence from ESG disclosures ​

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Authors: Mousa, Fatma
Year: 2025
Journal: Accounting Horizons
DOI: 10.2308/HORIZONS-2024-056

Keywords: sustainability reporting, ESG disclosure, emerging markets, reporting quality, institutional factors

Abstract ​

Examines impediments to sustainability reporting quality in emerging markets using ESG disclosure data, finding institutional and governance factors significantly impact reporting quality.

Cite this paper ​

@misc{sustainabilityreportingqualityimpediments2025,
  title  = {Sustainability reporting quality impediments in emerging markets: Evidence from ESG disclosures},
  author = {Mousa, Fatma},
  year   = {2025},
  journal = {Accounting Horizons},
  doi    = {10.2308/HORIZONS-2024-056},
  url    = {https://doi.org/10.2308/HORIZONS-2024-056},
}

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