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As companies begin accounting for the triple bottom line, external corporate social responsibility (CSR) assurance provides stakeholders with assurance that CSR disclosures may be relied upon. In this way, companies may go some way towards avoiding their CSR efforts simply being perceived as...
Persistent link: https://www.econbiz.de/10009319795
on how the organisations may spend funds. Part of the accountability and stewardship that the managements of not …
Persistent link: https://www.econbiz.de/10014930434
As companies begin accounting for the triple bottom line, external corporate social responsibility (CSR) assurance provides stakeholders with assurance that CSR disclosures may be relied upon. In this way, companies may go some way towards avoiding their CSR efforts simply being perceived as...
Persistent link: https://www.econbiz.de/10014930485
accountability within the context of the European Union (EU) Directive on non-financial disclosure (hereafter the EU Directive) to … other contemporary studies on the topic of NFR and the EU Directive. Findings Accountability is a fundamental concept for … Directive. While the EU Directive acknowledges the role of accountability in the reporting practice, this study argues that …
Persistent link: https://www.econbiz.de/10014937137
durum wheat to investigate the degree of accountability of the integrated reporting (IR) disclosed by the organization … template to analyze the degree of accountability of the case study selected representing a non-listed Italian company operating …
Persistent link: https://www.econbiz.de/10014937290
relationship between accounting and accountability, leading to accountability-based accounting systems. This study aims to explore … the debate on accountability for climate change within the integrating thinking (IT) perspective. Ascertaining the most … the debate on accountability for climate change. The most significant reasons behind the shortcomings of extant climate …
Persistent link: https://www.econbiz.de/10014936936
regulation report an added sense of accountability to their respective employer and profession and a heightened awareness of the …
Persistent link: https://www.econbiz.de/10014936967
the concept of accountability to draw a framework that could explain the perceptions of mayors and comptrollers. The views … setting, mayors’ and comptrollers’ sense of accountability toward citizens exceed their personal interests. Originality …
Persistent link: https://www.econbiz.de/10014936969
Purpose This paper aims to examine how the level of corporate governance disclosures by Spanish universities is influenced by a set of variables. Design/methodology/approach To do this, the authors carried out a content analysis of the website disclosures of all Spanish universities identified...
Persistent link: https://www.econbiz.de/10014936984
accountability for PPPs. It adds to the understanding of the implications of public policy framings of non-financial values.  …
Persistent link: https://www.econbiz.de/10014936989