Purpose: The cost of capital is a critical factor influencing investment decisions and company financing. Sustainability reporting also enhances the strategic and organizational legitimacy of companies. Therefore, it is expected that sustainability reporting can influence company legitimacy with enhancing trust of companies, their capital costs is reduced. Based on this premise, the objective of this research is to investigate the impact of sustainability reporting on the cost of capital of companies listed on the Iraq Stock Exchange. Method: for testing of (...) hypothesis Data from 33 listed companies on the Iraq Stock Exchange during the company's period of 2012-2022 was collected and analyzed using a multiple linear regression approach with a combination of panel data analysis. Result: Our findings indicate that Iraqi firms experience higher costs of capital due to their weak implementation of sustainability reporting. Conclusion: reporting on corporate sustainability activities can enhance reputation of companies and, by gaining legitimacy for the companies, their cost of capital is reduced. Implication: These findings can inform policymakers about the need to strengthen requirements for sustainability reporting. Also help investor to form an optimal portfolio based on the policy of companies in compliance with the sustainability reporting. (shrink)

Gender, sexuality and embodiment in digital spheres have been increasingly studied from various critical perspectives: From research highlighting the articulation of intimacies, desires, and sexualities in and through digital spaces to theoretical explorations of materiality in the digital realm. With such a high level of (inter)disciplinarity, theories, methods, and analyses of gender, sexuality, and embodiment in relation to digital spheres have become highly diversified. Aiming to reflect this diversity, this special issue brings together innovative and newly developed theoretical, empirical, analytical, (...) and critical approaches in the study of gender, sexuality, and embodiment in digital spheres. By connecting intersectionality and digitality to one another, it adopts an integrated approach that reflects the intricacy and interconnectedness of social categories and markers of difference, privilege, performance, and discrimination. The contributions explore a range of differently situated digital cultural practices, including intimate and sexual experiences with(in) digital media, online self-presentation, expressions of digital resistance, and forms of backlash and online attacks. What connects all these articles, is their critical approach to intersectional inequalities and privileges in relation to digitality, plus their nuanced perspective on gender, sexuality, and embodiment interferentially. The final article is based on a roundtable discussion and aims to encourage interdisciplinary connections and suggests ways of doing research that builds bridges between academia and activism. (shrink)