Search Results - subject:"Environmental reporting"

Accounting for carbon emissions among large U.S. companies : does materiality matter

Lopez, Katherine J.; Rotaru, Camelia S. Ferrua - In: The journal of business and economic studies 28 (2024) 1, pp. 21-69

This paper investigates carbon emissions materiality with regards to financial statements and investigates potential methods of accounting for carbon emission rights. We investigate whether some of the largest U.S. companies should be required to discuss and quantify greenhouse gas emissions, as...

Persistent link: https://www.econbiz.de/10014633832

An assessment of compulsory environmental reporting by listed hotels in Mauritius

Ambareen, Beebeejaun - In: Journal of tourism, sustainability and well-being 10 (2022) 4, pp. 261-273

, this research aims at firstly assessing the level of environmental reporting by hotels listed on the stock exchange of … Mauritius, secondly investigating the relationship between environmental reporting and financial performance of these hotels and … lastly, assessing the impact of these hotels’ attributes on environmental reporting measured by their size, multinational …

Persistent link: https://www.econbiz.de/10014240003

The contest for materiality. What counts as CSR?

Raith, Dirk - In: Journal of applied accounting research 24 (2023) 1, pp. 134-148

Persistent link: https://www.econbiz.de/10014234287

A multi-perspective exploration of the environmental website disclosure in global manufacturing

Thimm, Heiko; Rasmussen, Karsten Boye - In: Business strategy and the environment 32 (2023) 4, pp. 1719-1738

Persistent link: https://www.econbiz.de/10014328829

Fast and furious : the rise of environmental impact reporting in food systems

Deconinck, Koen; Jansen, Marion; Barisone, Carla - In: European review of agricultural economics 50 (2023) 4, pp. 1310-1337

Persistent link: https://www.econbiz.de/10014331342

Adopting and adapting sustainability accounting : fit and faith in a family business

Maughan, Rebecca - In: Accounting, auditing & accountability journal 36 (2023) 9, pp. 1-31

Persistent link: https://www.econbiz.de/10014474362

Circular economy and environmental disclosure in sustainability reports : empirical evidence in cosmetic companies

Tiscini, Riccardo; Martiniello, Laura; Lombardi, Rosa - In: Business strategy and the environment 31 (2022) 3, pp. 892-907

Persistent link: https://www.econbiz.de/10013164431

Do ESG reporting guidelines and verifications enhance firms' information disclosure?

Darnall, Nicole; Ji, Hyunjung; Iwata, Kazuyuki; … - In: Corporate social responsibility and environmental management 29 (2022) 5, pp. 1214-1230

Persistent link: https://www.econbiz.de/10013406979

Carbon accounting : its implications on accounting practices and corporate sustainability reports

Syam, Ardiansyah; Djaddang, Syahril; Adam, Adam; … - In: International journal of economics and financial issues … 14 (2024) 4, pp. 178-187

Persistent link: https://www.econbiz.de/10014632234

Challenges and opportunities in sustainability reporting : a focus on small and medium enterprises (SMEs)

Setyaningsih, Santi; Widjojo, Rosita; Kelle, Péter - In: Cogent business & management 11 (2024) 1, pp. 1-17

The purpose of the study was to observe how Small and Medium-sized Enterprises (SMEs) struggle to develop the sustainability reports that are today important and required by consumers. The rationale is that the sustainability report is influenced by governance practices, social responsibility,...

Persistent link: https://www.econbiz.de/10014531939

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