Narrow search
Showing 1 - 10 of 209
Cover Image
Identification of going-concern risks in csr and integrated reports of polish companies from the construction and property development sector
Szczepankiewicz, Elżbieta Izabela - In: Risks 9 (2021) 5, pp. 1-31
The question of non-financial and risk disclosures in corporate annual statements has been discussed globally for over a decade. The stakeholders of socially responsible organisations report a constantly growing demand for financial and non-financial information, including that related to...
Persistent link: https://www.econbiz.de/10013200753
Cover Image
Sustainability reporting and management control system: A structured literature review
Rahi, ABM Fazle; Johansson, Jeaneth; Fagerström, Arne; … - In: Journal of Risk and Financial Management 15 (2022) 12, pp. 1-31
The purpose of this paper is to contribute to the management accounting literature by reviewing how previous studies conceptualised the relationship between sustainability reporting and management control systems, analysing the main themes and discussing potential future developments of the...
Persistent link: https://www.econbiz.de/10014332718
Cover Image
Towards the voluntary adoption of integrated reporting: Drivers, barriers, and practices
Carmo, Cecília; Correia, Inês; Leite, Joaquim; … - In: Administrative Sciences 13 (2023) 6, pp. 1-20
Integrated reporting is essentially a voluntary practice worldwide. For this reason, although it is growing, its diffusion is slow. Based on the Portuguese context, where a reduced number of listed companies publish integrated reports, this study aims to explore the drivers and barriers for the...
Persistent link: https://www.econbiz.de/10014333292
Cover Image
E-textile tooling: New tools-new culture?
Posch, Irene - In: Journal of Innovation and Entrepreneurship 6 (2017) 10, pp. 1-19
Background: The maker movement in recent years has shed light on the blurring boundaries between crafts, creativity, and technology. Tools are a key part of the creation process, shaping both our process of making and the objects we make. They do so through their form and material influence, the...
Persistent link: https://www.econbiz.de/10011990672
Cover Image
The spillover effect of disclosure rules and materiality thresholds: Evidence from profit warnings issued in Hong Kong market
Wang, Rencheng; Zhang, Yao - In: China Journal of Accounting Research 4 (2011) 1/2, pp. 63-80
Dual-listed firms simultaneously follow the relevant rules in their home country and in their cross-listed country. In contrast, other firms only listed in the cross-listed country are only subject to the local regulations. Previous literature has found evidence that cross-listing can improve...
Persistent link: https://www.econbiz.de/10011936915
Cover Image
Materiality, stakeholder engagement disclosure, and corporate governance: Critical elements for the quality of sustainability reporting
Dewi, Ayu Aryista; Saraswati, Erwin; Rahman, Aulia Fuad; … - In: Cogent Business & Management 10 (2023) 1, pp. 1-22
The aim of this paper is to investigates whether the level of materiality, stakeholder engagement, and corporate … using a panel data approach. The regression test showed that the level of materiality, stakeholder engagement, and corporate … dimension found that materiality disclosure has a significant positive effect on the relative quantity disclosure and has no …
Persistent link: https://www.econbiz.de/10014527444
Cover Image
Opportunities and Challenges in Commissioning Materiality-Driven Sustainability Reporting Towards the SDGs: The Case of Cadeler A/S
Weicht, Darian Nestor - In: Junior Management Science (JUMS) 7 (2022) 3, pp. 690-730
emphasized materiality principle. Group-based Fuzzy AHP and Textual Analysis aim to excavate and assess senior managers' and …
Persistent link: https://www.econbiz.de/10014528927
Cover Image
Corporate social responsibility communication in the ICT sector: Digital issues, greenwashing, and materiality
Famularo, Jordan - In: International Journal of Corporate Social … 8 (2023) 1, pp. 1-25
firms present materiality-a reporting concept associated with fair representation and relevance of information-in their CSR …
Persistent link: https://www.econbiz.de/10014545994
Cover Image
Akteur-Netzwerk-Theorie in der Multilokalitätsforschung
Schad, Helmut - In: Multilokale Lebensführungen und räumliche …, (pp. 21-27). 2020
Dieser Beitrag erklärt Multilokalität aus der Perspektive der Akteur-Netzwerk-Theorie (ATN). Denn multilokales Wohnen ist nicht ausschließlich durch eine reine Sicht auf das Individuum erklärbar. Vielmehr spielen hier soziomaterielle Praktiken in Netzwerken eine entscheidende Rolle....
Persistent link: https://www.econbiz.de/10012219943
Cover Image
Material dependencies: hidden underpinnings of sustainability transitions
Van Assche, Kristof; Duineveld, Martijn; Beunen, Raoul; … - In: Journal of Environmental Policy & Planning 24 (2022) 3, pp. 281-296
This paper presents a framework for analysing the different ways in which materiality impacts environmental policy and … governance. It draws on notions from the wider literature on materiality and integrates relevant insights into a theory on policy … analysing the different ways in which materiality structures the evolution of governance systems. The paper ends with some …
Persistent link: https://www.econbiz.de/10013198805