Olayinka Moses
New Zealand
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Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector
1 Introduction Amid intensifying global social and environmental concerns, firms face mounting pressure to demonstrate credible sustainability commitments that signal long-term accountability and stewardship (Bui et al. 2020; Sheehan et al. 2023; Ehalaiye et al. 2025). These expectations reflect a broader call for corporate accountability and transparency in the face of escalating global sustainability challenges.
Board Gender Diversity and Carbon Trade Finance: Evidence From Multinational Corporations on the Role of Institutional Quality and Cultural Environment
1 Introduction The United Nations (UN) sustainable development agenda implores multinational corporations (MNCs) as primary stakeholders to improve carbon emissions management by implementing decarbonisation strategies across their business operations (Acquaye et al. 2014; Beelitz and Merkl-Davies 2019; Moses and Tauringana 2022).
Readiness for Mandatory Climate‐Related Disclosures: A Tri‐Jurisdictional Analysis of Governance Attributes in Australia, New Zealand and the United Kingdom
1 Introduction Stakeholders have intensified demand for companies to provide consistent and comparable climate-related information (Ehalaiye et al. 2024; Rogelj et al. 2018; Tsang, Frost, and Cao 2023). In response, the Financial Stability Board (FSB) established the Task Force on Climate-related Financial Disclosures (TCFD) in 2015 to develop consistent climate-related disclosures (CRDs) (Bingler et al. 2022; Jeanne, Demaria, and Rigot 2023; TCFD 2017).
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