Narrow search
Showing 1 - 10 of 79,080
Cover Image
The expansion of non-financial reporting : an exploratory study
Stolowy, Hervé; Paugam, Luc - 2018
Persistent link: https://www.econbiz.de/10012115816
Cover Image
The determinants of TCFD reporting : a focus on the Italian context
Principale, Salvatore; Pizzi, Simone - In: Administrative Sciences : open access journal 13 (2023) 2, pp. 1-12
protect investors and stakeholders through a more transparent and complete disclosure on the subject. However, the adoption of …
Persistent link: https://www.econbiz.de/10014246116
Cover Image
Recommendations for the design of sustainability reporting standards under the Corporate Sustainability Reporting Directive (CSRD) : policy paper
Lautermann, Christian; Hoffmann, Esther; Young, Carla; … - Deutschland / Umweltbundesamt - 2020
The European Commission’s draft of the new Corporate Sustainability Reporting Directive (CSRD) is intended to extend …Der Entwurf der Europäischen Kommission zur weiterentwickelten Corporate Sustainability Reporting Directive (CSRD … European sustainability reporting standards to cover all companies falling under the scope of the directive. Based on a …
Persistent link: https://www.econbiz.de/10012815102
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
Materiality disclosure in sustainability reporting : evidence from Malaysia
Ngu, Sie Bing; Azlan Amran - In: Asian journal of business and accounting : AJBA 14 (2021) 1, pp. 225-252
Persistent link: https://www.econbiz.de/10012587283
Cover Image
The association between sustainability disclosures and the financial performance of Jordanian firms
Azzam, Mohammad Jamal; AlQudah, Alaa Mohammad; Haija, … - In: Cogent business & management 7 (2020) 1, pp. 1-13
Researchers are paying an unprecedented level of attention to the role that sustainability disclosures may play in enhancing financial performance. This study, therefore, examines this issue in a developing country context such as Jordan using a panel data set of 1,705 firm-year observations of...
Persistent link: https://www.econbiz.de/10012655127
Cover Image
Voluntary Sustainability Reporting and Financial Performance : Evidence from Global Reporting Initiative (GRI) Disclosures in Africa
Isiaka, Abiodun S. - 2022
Sustainability reporting awareness is increasing worldwide. Extant research examining sustainability reporting has … sustainability reporting by firms in African countries. This study examines the trend of voluntary sustainability reporting in Africa … not show any significant improvement in sustainability reporting over the period studied, a positive relationship is …
Persistent link: https://www.econbiz.de/10013403622
Cover Image
Determinants of corporate carbon disclosure : a step towards sustainability reporting
Desai, Rajesh - In: Borsa Istanbul Review 22 (2022) 5, pp. 886-896
Present research is aimed to examine the factors affecting the disclosure of corporate carbon emission. Investors …
Persistent link: https://www.econbiz.de/10013426699