Having addressed all your proposals for change and improvement, we await your decision in the best interests of Sustainability.
The article is methodologically OK and well written. However, in general, we see many articles like this in the area of social and environmental reporting. Also, the application of agency theory is so common that reading it over and again in the new studies also makes the readers bored these days. Now it is important that the new researchers try to take the research on this area to a new and interesting level. However, I accept this article only for the moderating variable the authors have tested.