Search Results - subject:"reporting frameworks"

Sustainable development goal disclosures within Australian superannuation funds : an exploratory study

Moore, David R. J.; Sciulli, Nick - In: Australasian accounting business and finance journal : AABF 16 (2022) 2, pp. 72-90

Persistent link: https://www.econbiz.de/10013503391

The comparability of non-financial information : an exploration of the impact of the non-financial reporting directive (NFRD, 2014/95/EU)

Breijer, Ries; Orij, René P. - In: Accounting in Europe 19 (2022) 2, pp. 332-361

Persistent link: https://www.econbiz.de/10013350333

(Non)Financial Reporting (A)Symmetries in the Case of Amusement Parks in Europe

Calu, Daniela Artemisa; Dumitru, Mădălina; Glăvan, … - In: Amfiteatru Economic Journal 18 (2016) Special Issue No. 10, pp. 1015-1033

following: (i) to identify and critically analyse the key financial and non-financial reporting frameworks applicable in tourism … amusement parks in Europe. We followed a set of non-financial indicators that we selected based on the following reporting … frameworks: Global Reporting Initiative (GRI), Sustainability Accounting Standards Board (SASB), European Federation of Financial …

Persistent link: https://www.econbiz.de/10011725078

(Non)financial reporting (a)symmetries in the case of amusement parks in Europe

Calu, Daniela Artemisa; Dumitru, Mădălina; Glăvan, … - In: Amfiteatru economic : an economic and business research … 18 (2016), pp. 1015-1033

Persistent link: https://www.econbiz.de/10011833514

Stakeholders' perspectives on the role of regulatory reform in integrated reporting

Stubbs, Wendy; Higgins, Colin - In: Journal of business ethics : JOBE 147 (2018) 3, pp. 489-508

Persistent link: https://www.econbiz.de/10011798853

Corporate social responsibility assurance and reporting quality : evidence from restatements

Ballou, Brian; Chen, Po-Chang; Grenier, Jonathan H. - In: Journal of accounting and public policy 37 (2018) 2, pp. 167-188

Persistent link: https://www.econbiz.de/10011872540