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principles on human rights, labor, the environment and anti-corruption and transparently reporting on their SDG …-related priorities and efforts to investors and other stakeholders. At the level of a specific company, SDG reporting can serve as a … reporting on the SDGs; however, reference can and should be made to several useful and evolving guidance documents and related …
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This paper explores the relationship between CSR Reporting and the last global economic crisis that started in the late … that more than a threat, Corporations and Society in general, should approach this as an opportunity period to improve CSR-Reporting … crisis ; disclosure ; transparency ; social commitments ; sustainability reporting framework ; global reporting initiative …
Persistent link: https://www.econbiz.de/10009690037
I show that reporting regulation requires firms to recognize their development activities as an asset on the balance … specific reporting regulation, it is possible that the securitized loan portfolios no longer have to be recognized on the …
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An essential element of capitalism is corporate reporting. Today's capitalism is supported by financial reporting … externalities. Integrated reporting can play an important role in changing this since it is focused on the material issues that … integrated reporting. This is illustrated by analyzing the different regulatory and legislative regimes in the United States and …
Persistent link: https://www.econbiz.de/10011542014
On the basis of accounting and market data for firms and groups listed on German stock exchanges between 1997 and 2003, we show that the value relevance of R&D information under German accounting standards can be superior to that provided by US-GAAP and IAS. The results, obtained while...
Persistent link: https://www.econbiz.de/10003126162