Assessing the implementation of sustainable development goals: does integrated reporting matter? by Hamad, Salaheldin, Lai, Fong Woon, Shad, Muhammad Kashif, A. Khatib, Saleh F., Ali, Syed Emad Azhar

“…Social implications: This study provides a clearer understanding of the activities seeking to achieve the SDGs and the influence of IR on them. This opens the debate for future research. Originality/value: To the best of the authors’ knowledge, this study is a pioneer in examining whether the quality of IR influences SDGs disclosure among large companies in one of the emerging economies in Southeast Asia in its early application stage.…”