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What natural capital disclosure for integrated reporting? Designing & modelling an Integrated Financial - Natural Capital Accounting and Reporting Framework.
Houdet, Joel; Burritt, Roger; Farrell, N. Farrell, Katharine - Applied Research Division, Synergiz - 2014
have been developed and implemented to improve extra-financial accountability to stakeholders, current "sustainability …
Persistent link: https://www.econbiz.de/10010797797
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Holz versus Gene - Schutz der tropischen Feuchtwälder durch Nachhaltigkeit?
Gantert, Rainer - 1996
Persistent link: https://www.econbiz.de/10004315290
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Integrated Reporting and internal mechanisms of change
Stubbs, Wendy; Higgins, Colin - In: Accounting, Auditing & Accountability Journal 27 (2014), pp. 1068-1089
in varying stages of implementing integrated reporting. In total, 23 interviews were conducted with sustainability … sustainability reporting. Research limitations/implications -A major limitation of this research study was the small sample of …
Persistent link: https://www.econbiz.de/10010895048
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Towards a legitimate compromise?: An exploration of Integrated Reporting in the Netherlands
Bommel, Koen van - In: Accounting, Auditing & Accountability Journal 27 (2014), pp. 1157-1189
Purpose –The purpose of this paper is to examine the multiplicity of views on integrated reporting and to consider the possibility of, and impediments to, reconciling these multiple rationales (“orders of worth”) and thus gain legitimacy through a compromise. This sheds light on the...
Persistent link: https://www.econbiz.de/10010895049
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Integrated Reporting: Insights, gaps and an agenda for future research
Villiers, Charl de; Rinaldi, Leonardo; Unerman, Jeffrey - In: Accounting, Auditing & Accountability Journal 27 (2014), pp. 1042-1067
Purpose – The purpose of this paper is to synthesise insights from accounting and accountability research into the rapidly emerging field of integrated reporting and proposes a comprehensive agenda for future research in this area. In so doing, it draws upon insights from other papers in this...
Persistent link: https://www.econbiz.de/10010895051
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A multi-dimensional ethical approach to accounting and reporting practices
Singha, Ajay Kumar; PoojaDhingra, Miss - In: APSTRACT: Applied Studies in Agribusiness and Commerce 07 (2013) 4-5
Purpose – The purpose of this research is to find out the multi-dimensional ethical approach to accounting and reporting practices going on in India and abroad. What has been the shift in Reporting Practices by Indian companies? What drives the Indian companies to report on the...
Persistent link: https://www.econbiz.de/10011143262
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Spatial variation in biodiversity, soil degradation and productivity in agricultural landscapes in the highlands of Tigray, northern Ethiopia
Hadgu, Kiros; Rossing, Walter; Kooistra, Lammert; … - In: The Science, Sociology and Economics of Food Production … 1 (2009) 1, pp. 83-97
Persistent link: https://www.econbiz.de/10008515595
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Changes in sustainability reporting by an African defence contractor: a longitudinal analysis
Samkin, Grant - In: Meditari Accountancy Research 20 (2012) October, pp. 134-166
Purpose – The purpose of this paper is to establish the extent to which sustainability disclosures in a strategically … the form of a content analysis of the sustainability reports of a single reporting entity, Denel (Pty) Ltd (Denel), the …™ was used to undertake the investigation. Findings – The paper finds that the emphasis of the sustainability reports …
Persistent link: https://www.econbiz.de/10010610894
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Integrated Reporting for Turkish Small and Medium-Sized Enterprises
Kaya, Can Tansel; TureGun, Nida - In: International Journal of Academic Research in … 4 (2014) 1, pp. 358-364
. Changing trends in the market with regard to advancements in technology can simply jeopardize the sustainability of business …
Persistent link: https://www.econbiz.de/10010747379
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Integrated reporting: On the need for broadening out and opening up
Brown, Judy; Dillard, Jesse - In: Accounting, Auditing & Accountability Journal 27 (2014), pp. 1120-1156
develop empowering designs for sustainability. The authors demonstrate the strong resonance between this work and calls for … to integrated reporting as an innovation that can contribute to sustainability transitions. Findings -The authors argue … reporting on sustainability issues. While the business case framing on which it rests might assist in extending the range of …
Persistent link: https://www.econbiz.de/10010895052