Hungary are a typical portrait of a company from the study's sample, striving to issue and assure sustainability reporting. Of … for sustainability. Drawing on modified coding rules from prior research, a conventional content analysis of 36 assurance … the nine countries represented in the study, sustainability assurance statements of companies from Poland, Hungary, and …

performance. The linguistic features of integrated and stand-alone sustainability reports from companies listed in the STOXX … number of topics covered. Additional variables include whether the report is following the framework of the Global Reporting … superior CSR performance tend to publish stand-alone reports under the GRI framework and started reporting before the …

propitious sustainability initiatives and reporting of Western economies are not practised in the developing world. Unlike … Sensitive Industries (ESI) in which environmental policies seemingly make sustainability reporting quasi-mandatory. …This study compares the quality of Corporate Social Responsibility (CSR) practices and reporting of firms operating in …

Consistent with the notion that sustainability reporting (also known as corporate social responsibility (CSR) reporting …) signals an ethical corporate culture and high monitoring, this study seeks to determine whether sustainability reporting … reduces real earnings management (REM) practices and enhances the financial reporting quality (FRQ) in the Saudi market. The …

around 2010. Our results highlight the need for a standardised approach to sustainability reporting that would help overcome …This study aims to examine the trends in the sustainability performance indicators disclosed in sustainability reports … period. The results of our analysis show a general increase over time of sustainability performance indicators disclosed, as …

Sustainability reporting is at the core of designing corporate sustainability environment. The study has been conducted … on Indian banking sector to examine the extent of sustainability reporting by the banks operating in India … the first studies to examine the extent of sustainability reporting by the commercial banks in India in line with major …

incremental, small-scale sustainable innovations or the support of rather fragmented sustainability initiatives. The challenges … sustainability data and available space, and how port authorities can develop circular business models …

The purpose of our study is to provide a taxonomy of integrated reporting (<IR>). First, we develop a coding catalog … containing criteria and metrics. Second, we assess the degree to which annual/sustainability reports comply with <IR>, and … taxonomy relies on a cross‐sectional content analysis of annual/sustainability reports and websites of 128 listed Danish …

different production practices. In relation to sustainability reporting, we identify certain operational variables, which are …Sustainability is a major issue in the automotive sector and players are at different points in their transition …. Adopting a multi‐method approach, we identify the positioning of automotive manufacturers in relation to sustainability …