metrics into financial reporting. …

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. …

Standards as reporting guidelines. The results show the centrality of the social and environmental issues within the disclosed …

seeks to identify current trends in non-financial reporting. To our knowledge, the present paper is the first study to …

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 …

As the relevant European Union directives require in-depth sustainability reporting from large institutions, banks are … companies are indirectly fostered to make their operation more sustainable through reporting and to help compliance with the … upcoming Corporate Sustainability Reporting Directive (CSRD) regulations. However, in the preparation period, differences can …