Purpose: The purpose of this research is to ascertain the impact of audit committee (AC) activism and independence on the quality and quantity of environmental, social and governance (ESG) disclosures for energy sector firms in Australia. This paper aims to understand how AC attributes such as meeting frequency, and the number of independent directors influence the compliance with the global reporting initiative (GRI) guidelines and quantity of ESG disclosures.Design/methodology/approach: Bloomberg ESG disclosure scores and company reported AC attributes are collected and analysed using the pooled ordinary least square (OLS) regression framework with Petersen’s (2009) technique by using a two-dimensional cluster at the firm and year level. Further, this paper uses a lagged independent variable and two-stage least square approach to address endogeneity concerns.Findings: The results show a significant positive effect of AC activism and independence on the level of compliance with the GRI guidelines, indicating the favourable effect of AC attributes on ESG reporting quality. Likewise, AC attributes positively affect the quantity of ESG disclosures. Notably, the impact of AC attributes is more pronounced on environmental disclosures.Originality/value: This paper validates the significance of the management control mechanism in improving the quality and quantity of ESG disclosures for an environmentally sensitive sector, hence offering a potential answer to reduce agency and legitimacy issues for the sensitive industry firms.

Purpose: The purpose of this paper is to critically examine the concept of multi-stakeholder partnerships in relation to the United Nations' sustainable development goals and propose a renewed multi-stakeholder partnerships framework that enables the implementation of the sustainable development goals.Design/methodology/approach: This paper employs an integrative review methodology to assess, critique and synthesize the extant literature on the multi-stakeholder partnerships and sustainable development goals.Findings: We propose a conceptual framework of multi-stakeholder partnerships to support the sustainable development goals implementation. Thus, this paper contributes to the conceptual understanding of the multi-stakeholder partnerships mechanism that enhances the sustainable development goals implementation.Research limitations/implications: We propose a conceptual framework of multi-stakeholder partnerships to support the sustainable development goals implementation. Thus, this paper contributes to the conceptual understanding of the multi-stakeholder partnerships mechanism that enhances the sustainable development goals implementation.Originality/value: We contend that this is one of the few early papers that contributes to the conceptual development of a collaborative multi-stakeholder partnerships paradigm by which such partnerships are formed and institutionalized among multiple interacting sectors to achieve the sustainable development goals.

Over the past few decades, scholars have extensively investigated the topic of leadership, contributing to the development of diverse leadership theories and contemporary managerial practice. However, the emergence and renewed focus on societal grand challenges warrant an alternative approach to leadership such as sustainability leadership. Despite the critical importance of sustainability leadership in addressing these global concerns, scholarly research in this field of inquiry, by and large, remained scant and fragmented, lacking conceptual coherence and theoretical integration. While the existing literature provides insights into sustainability leadership characteristics, competencies, behaviors, and actions, it failed to integrate a holistic understanding of how these aspects are connected and affect each other. Accordingly, the purpose of this review paper is to provide conceptual synthesis and critical appraisal of the extant literature on sustainability leadership. Drawing on a systems theory perspective on paradox, we developed an integrative multilevel sustainability leadership framework, which demonstrates the linkages between individual‐level mechanisms (micro), organizational‐level mechanisms (meso), and societal context (macro). The framework explicates the key underlying mechanisms of sustainability leadership functioning embedded in paradoxical tensions to address complex and multifaceted sustainability issues. The paper concludes by offering implications for research and managerial practice and avenues for future research.