Showing 1 - 10 of 231
metrics into financial reporting. …
Persistent link: https://www.econbiz.de/10015047487
The impact of COVID-19 on the United Nations Sustainable Development Goals (SDGs) continues to be researched. Initial signals warn of significant setbacks in achieving SDG targets by 2030. The achievement of SDGs could abet improved protection from future pandemics. This article suggests...
Persistent link: https://www.econbiz.de/10012795664
responsibility reports. Yet, due to digitalisation and the benefits of digital reporting, websites offer organisations novel … 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 …
Persistent link: https://www.econbiz.de/10012886909
sustainability and social reporting practices to demonstrate their commitment to sustainability. However, while sustainability … reporting represents the primary means to communicate this commitment externally, research has barely unveiled how universities … engage their stakeholders in their sustainability initiatives and how this is associated with their sustainability reporting …
Persistent link: https://www.econbiz.de/10012795659
evaluates the scope of sustainability and corporate social responsibility (CSR) reporting of Europe's five largest airline … qualitative content analysis, using the Standards of the Global Reporting Initiative (GRI) as reference categories. The results … its sustainability marketing by reporting both their economic, environmental, and social impacts and achievements. …
Persistent link: https://www.econbiz.de/10014231604
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 …-adopters". The evidence collected suggests that the adoption of integrated reporting may be driven by the perception of a relative …
Persistent link: https://www.econbiz.de/10014319224
This paper examines the degree of social responsibility integration in Italian public universities' medium and long-term planning documents. We adopted a qualitative approach, applying the content analysis technique to a selected sample of 20 strategic plans issued by Italian large and mega...
Persistent link: https://www.econbiz.de/10012795297
seeks to identify current trends in non-financial reporting. To our knowledge, the present paper is the first study to …
Persistent link: https://www.econbiz.de/10012125634
Gender diversity and environmental, social, and governance (ESG) performance reporting are critical to corporate … 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 …
Persistent link: https://www.econbiz.de/10014566258
Community-based tourism (CBT) operates on a paradigm of community self-governance wherein traditional communities assume the role of instigators and protagonists in the realm of tourism within their territories. Within this framework, CBT emerges as a means of realizing the sustainable...
Persistent link: https://www.econbiz.de/10014504915