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Sustainability accounting is considered a subcategory of financial accounting that focuses on the disclosure of non …-financial information about a company's performance to external parties. Various definitions of sustainability accounting by different … authors raise two research questions: RQ1: What is understood by sustainability accounting, as well as which terms are used in …
Persistent link: https://www.econbiz.de/10015047487
three dimensions of sustainability: environmental, social, and economic. Within the public organizations, higher education … institutions (HEIs) have shown certain attention on the topic. In particular, for many HEIs, the publication of sustainability … employed a content analysis on publicly available sustainability reports published only by the HEIs that adopted the GRI …
Persistent link: https://www.econbiz.de/10012793645
seeks to identify current trends in non-financial reporting. To our knowledge, the present paper is the first study to … the sustainability report. …
Persistent link: https://www.econbiz.de/10012125634
know little about sustainability reporting practice within universities and their use of online communication. This study … examines the relationship between sustainability reporting practices and web-based communication practices in Italian … by analysing their content and updates and their relationship with their adoption of sustainability reporting. Our …
Persistent link: https://www.econbiz.de/10012886909
sustainability and social reporting practices to demonstrate their commitment to sustainability. However, while sustainability … engage their stakeholders in their sustainability initiatives and how this is associated with their sustainability reporting … sustainability reporting, use social media (i.e., Facebook, Twitter, Instagram) to create a dialogue with their stakeholders about …
Persistent link: https://www.econbiz.de/10012795659
of disclosure and assurance of non-financial information, so that the previous experience with sustainability reporting …Integrated reporting is essentially a voluntary practice worldwide. For this reason, although it is growing, its … study aims to explore the drivers and barriers for the voluntary adoption of integrated reporting and the reporting …
Persistent link: https://www.econbiz.de/10014319224
evaluates the scope of sustainability and corporate social responsibility (CSR) reporting of Europe's five largest airline … its sustainability marketing by reporting both their economic, environmental, and social impacts and achievements. …The aviation industry is facing pressure from stakeholders to transform towards greater sustainability. From a …
Persistent link: https://www.econbiz.de/10014231604
sustainability. This study aims to analyze the impact of gender diversity on ESG performance reporting and the mediating effect of … the workforce and sustainability reports, considering that these variables are crucial for ESG performance reporting. To …Gender diversity and environmental, social, and governance (ESG) performance reporting are critical to corporate …
Persistent link: https://www.econbiz.de/10014566258
social, as well as economic, sustainability. The main purpose of this study is to explore, through the methodology of case …
Persistent link: https://www.econbiz.de/10012817736
Sustainability'. Contributing to the signaling theory, there is also evidence of firms' motivation to adopt ESG practices for the …At the intersection of digitization and sustainability, the current article explores the application of environmental …, social, and corporate governance (ESG) in the service sector in India. The analysis draws on findings collected through …
Persistent link: https://www.econbiz.de/10014319449