follows: length, numeric content, horizon content, target orientation, readability, tone, topic-specific disclosure, and the … 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 …

Hungary are a typical portrait of a company from the study's sample, striving to issue and assure sustainability reporting. Of …

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 … the shortcomings of voluntary initiatives and improve the overall comparability of voluntary reporting mechanisms. …

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 …