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This study conducts a structured literature review (SLR) of the corporate governance (CG) research conducted in Sub-Saharan African (SSA) countries. The main objective is to synthesise and extend existing insights and understanding of SSA countries’ rapidly developing theoretical and empirical CG literature. This is done by employing a three-step SLR approach to analyse 98 studies conducted in 48 SSA countries from 2000 to 2021 published in 40 journals. We find that CG research has concentrated only on a few SSA countries with stock markets and an Anglo-Saxon colonial history. There is a reliance on economic Western-based theories to underpin a largely positivist and quantitative investigation into the outcomes and antecedents of corporate governance. One unique feature is that of the 15 top-contributing authors, none is affiliated with an African University. However, most of these authors are originally from African countries, indicating the significant influence of the African diaspora on SSA CG research.

Keywords: Corporate Governance, Structured Literature Review, Sub-Sahara Africa.

This paper examines accountability in the informal economy through the experiences of street vendors, microentrepreneurs, and others who operate outside formal audits and regulatory oversight. Instead of relying on written records, these actors practice accountability through everyday relationships, obligations, and routines shaped by trust, ethics, and shared memory. Drawing on field-based examples, the paper identifies three distinct logics of informal accountability: relational, rooted in kinship and community ties; moral-spiritual, grounded in belief systems and obligations to both human and more-than-human actors; and narrative, expressed through stories, memory, and reputation. While often dismissed as unstructured or deficient, these practices are internally coherent and socially meaningful. Building on relational ontologies, decolonial thought, and pluralistic accountability frameworks, the study argues for greater recognition of these alternative systems of responsibility. By showing how informal actors take responsibility within their own lived realities, the paper contributes to ongoing debates on business reporting, sustainability, and the ethical acknowledgment of diverse ways of being accountable.

Keywords: Informal economy, Pluralistic accountability, Critical accounting theory, Epistemic justice, Sustainability Reporting, Business Reporting.

This study explores the transformative role of artificial intelligence (AI) in business reporting within India. It discusses about the enablers and challenges in adopting AI in business reporting and highlights the increasing adoption of AI technologies, such as machine learning, natural language processing, and predictive analytics, by Indian enterprises to enhance operational, financial, and ESG (Environmental, Social, and Governance) reporting, risk, and customer reporting. The paper presents eleven case studies from leading companies, including Tata Steel, Paytm, Infosys, WebLedger, L&T, HDFC, and Wipro, showcasing their use of AI for automating audits, detecting fraud, improving stakeholder communication, and conducting real-time ESG monitoring. AI-enabled solutions are creating dynamic, forward-looking reporting dashboards while improving data accuracy, transparency, and compliance in reporting practices. According to empirical data, such as surveys and case studies, competitive pressures and regulatory requirements, such as SEBI’s BRSR framework, are driving an increase in the use of AI in Indian business reporting. There are still issues, though, including data integration, a lack of skilled workers, openness, unclear regulations, and moral dilemmas. Using secondary data from press releases, literature, and business reports from various industries, the study employs a qualitative methodology. The results reveal that while AI significantly accelerates reporting and enhances decision-making, its adoption remains uneven and constrained by governance concerns and legacy systems. In conclusion, in order to assess AI’s long-term effects on business reporting in India, strategic investments, moral AI governance, and longitudinal research are all necessary.

Keywords: Artificial Intelligence in Reporting; ESG Data Analytics; Financial Disclosure Automation; Stakeholder Trust; Sustainability Reporting; Operational Reporting; Corporate Compliance; Indian Companies.

In order to find reporting gaps, this study assesses how closely companies in the cement industry adhere to the 10 components of Jinkins’ model. Reports of all fourteen companies in the Saudi cement sector are examined. The companies are doing well in reporting financial statements, high-level operating data, risks, and governance-related information. They also provide background on their business strategy, objectives, and major contracts. However, they fall short in areas such as distinguishing core and non-core activities, disclosing opportunities, explaining critical success factors, comparing actual performance to previous plans, and discussing technological and regulatory changes. There is also a lack of detailed analysis on key elements of the Jinkins’ model.

Keywords: Jinkins’ Model, Corporate Reporting, Saudi Corporate Reporting.

This paper examines the impacts of circular economy (CE) practices on the financial performance of listed manufacturing firms in Nigeria, with a focus on recycling, dematerialisation, refurbishment, and renewable energy from 2013 to 2022. A longitudinal research design was adopted, using data extracted from the annual reports of forty-six (46) listed manufacturing firms on the Nigeria Exchange Group. Panel data regression was used to test the hypotheses. The results indicate that refurbishment and renewable energy practices have a positive and significant effect on financial performance, whereas recycling and dematerialisation exhibit positive but insignificant effects. The study concludes that adopting a circular business model, particularly through refurbishment and renewable energy management, enhances financial performance. The results also emphasise the significance of open business reporting, since companies may educate stakeholders, increase accountability, and boost investor confidence by disclosing CE initiatives in annual and sustainability reports. In order to optimise both financial and non-financial gains, the paper suggests that the government, manufacturing companies, and other stakeholders focus more on CE practices and integrate them with corporate strategies and reporting structures.

Keywords: Circular Economy, Financial Performance, Refurbishment, Recycling, Dematerialization, Renewable Energy, Business Reporting, Sustainability Disclosure.