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Información de los recursos intangibles ocultos: ¿memorias de sostenibilidad o informe anual?
Tejedo Romero, Francisca - In: European Research on Management and Business Economics … 22 (2016) 2, pp. 101-109
Los recursos de naturaleza intangible se han convertido en los principales generadores de valor de manera sostenible en las empresas. En concreto, aquellos que permanecen ocultos en los balances debido a las dificultades que plantea su reconocimiento y medición (es decir, lo que se denomina...
Persistent link: https://www.econbiz.de/10012115896
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The Variety of CSR Disclosure and its Relationship with the Underlying Performance: A Textual Analysis
Winterberg, Niklas - In: Junior Management Science (JUMS) 7 (2022) 3, pp. 569-603
Initiative (GRI), whether the CSR information is integrated into the annual report or prepared as a stand-alone report, and … and CSR performance, the results support the hypotheses that length, target orientation, and the number of GRI topics … superior CSR performance tend to publish stand-alone reports under the GRI framework and started reporting before the …
Persistent link: https://www.econbiz.de/10014528854
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The effects of corporate governance on environmental sustainability reporting: empirical evidence from South Asian countries
Masud, Md. Abdul Kaium; Nurunnabi, Mohammad; Bae, Seong Mi - In: Asian Journal of Sustainability and Social … 3 (2018) 3, pp. 1-26
organizations' sustainability reports during the years 2009-2016 from the Global Reporting Initiative (GRI) database. The study …
Persistent link: https://www.econbiz.de/10012217620
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Examination of sustainability reporting practices in Indian banking sector
Kumar, Kishore; Prakash, Ajai - In: Asian Journal of Sustainability and Social … 4 (2019) 2, pp. 1-16
review of literature, GRI G4 guidelines, and National Voluntary Guidelines on responsible business conduct. This is one of …
Persistent link: https://www.econbiz.de/10012217623
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An emerging economy perspective on corporate sustainability reporting – main actors' views on the current state of affairs in Pakistan
Mahmood, Zeeshan; Kouser, Rehana; Masud, Md. Abdul Kaium - In: Asian Journal of Sustainability and Social … 4 (2019) 8, pp. 1-31
The purpose of this paper is to explore the main actors' views on the current state of sustainability reporting in a developing country context. This qualitative study is based on the interviews of 20 individuals and organizations from Pakistan who were identified as main actors involved in the...
Persistent link: https://www.econbiz.de/10012217628
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Relationship Between Sustainability Report, Financial Performance, and Ownership Structure: Research on The Turkish Banking Sector
Doğan, Mesut; Kevser, Mustafa - In: Istanbul Business Research (IBR) 50 (2021) 1, pp. 77-102
with a sustainability report determined the framework of criteria for sustainability reports standardized by the GRI. From …
Persistent link: https://www.econbiz.de/10012873456
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Accountability on Sustainability in Central and Eastern Europe: An Empirical Assessment of Sustainability-Related Assurance
Pasko, Oleh; Balla, Inna; Levytska, Inna; Semenyshena, … - In: Comparative Economic Research. Central and Eastern Europe 24 (2021) 3, pp. 27-52
The paper explores how companies from Central and Eastern Europe adopt assurance practices to provide accountability for sustainability. Drawing on modified coding rules from prior research, a conventional content analysis of 36 assurance statements companies from nine countries was conducted....
Persistent link: https://www.econbiz.de/10013204675
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Sustainability performance indicators and non-financial information reporting: Evidence from the Italian case
Raucci, Domenico; Tarquinio, Lara - In: Administrative Sciences 10 (2020) 1, pp. 1-17
Non-financial reporting is a growing topic, and the adoption of the EU Directive 2014/95/EU on non-financial information (NFI) is increasing the use of this reporting. One of the most distinctive elements of guidelines and standards that are widely used to draw-up reports on NFI is...
Persistent link: https://www.econbiz.de/10012612144
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Principer för hållbarhetsredovisning i teori och praktik: En studie av fjärrvärmebranschen.
Helin, Sven; Frostenson, Magnus - 2009
kvaliteten på dessa redovisningar där GRI(GlobalReportingInitiative)är den vanligast förekommande. I den här rapporten granskar … redovisningsprinciper som presenteras i GRI:s ramverk beaktas och tillämpas. Resultatet visar att endast ett fåtal av företagen följer GRI … årsredovisningen. Studien visar också att den information som lämnas av de företag som inte följer GRI:s riktlinjer är olikartad och …
Persistent link: https://www.econbiz.de/10012654342
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Sustainability, Digital Transformation and Fintech: The New Challenges of the Banking Industry
Pérez, Andrea (contributor) - 2021
In the current competitive scenario, the banking industry must contend with multiple challenges tied to regulations, legacy systems, disruptive models/technologies, new competitors, and a restive customer base, while simultaneously pursuing new strategies for sustainable growth. Banking...
Persistent link: https://www.econbiz.de/10014323783