Aso Abdullah

Assurance and Accountability in Circular Economy Transitions for Sustainable Development

ABSTRACT This study examines how disclosed circular implementation, reported circular accountability and circular‐specific assurance coverage are associated with sustainable development. Drawing on accountability theory, it distinguishes circular economy transition (CET), circula...

Board Cultural Diversity and Corporate Sustainability Performance: Evidence From Hospitality and Tourism Firms

ABSTRACT This paper examines whether board cultural diversity is associated with corporate sustainability performance (CSP) in the hospitality and tourism sector. Drawing on upper echelons theory and resource dependence theory, the analysis uses LSEG ESG data for 282 publicly lis...