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Schneller, öfter, weiter? Perspektiven der Raumentwicklung in der Mobilitätsgesellschaft. Einführung
Hege, Hans-Peter; Meng, Rüdiger; Schmitz-Veltin, Ansgar - In: Schneller, öfter, weiter? Perspektiven der …
Persistent link: https://www.econbiz.de/10011266730
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Zwischen Markt und Moral - Wie wird die deutsche Land- und Ernährungswirtschaft in der Gesellschaft wahrgenommen?
Kayser, Maike; Bohm, Justus; Spiller, Achim - Gesellschaft für Wirtschafts- und Sozialwissenschaften … - 2011
Ernährungswirtschaft untersucht. Der Schwerpunkt der Untersuchung liegt auf der Frage, ob die Gesellschaft die moderne, auf Produktivität …-food-industry. The main focus of the analysis is on the question, whether society is judging the modern productivity-driven industry …
Persistent link: https://www.econbiz.de/10009326500
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Legitimizing Negative Aspects in GRI-Oriented Sustainability Reporting: A Qualitative Analysis of Corporate Disclosure Strategies
Hahn, Rüdiger; Lülfs, Regina - In: Journal of Business Ethics 123 (2014) 3, pp. 401-420
Corporate sustainability reports are supposed to provide a complete and balanced picture of corporate sustainability performance. They are, however, usually voluntary and thus prone to interpretation and even greenwashing tendencies. To overcome this problem, the Global Reporting Initiative...
Persistent link: https://www.econbiz.de/10010989912
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Sustainability Reporting and Assurance: A Historical Analysis on a World-Wide Phenomenon
Junior, Renzo; Best, Peter; Cotter, Julie - In: Journal of Business Ethics 120 (2014) 1, pp. 1-11
Sustainability reporting and assurance of sustainability reports have been used by organizations in an attempt to provide accountability to their stakeholders. A better understanding of current practices is important to provide a base for comparative and trend analyses. This paper aims to...
Persistent link: https://www.econbiz.de/10010990037
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Reframing social sustainability reporting: towards an engaged approach
Magee, Liam; Scerri, Andy; James, Paul; Thom, James; … - In: Environment, Development and Sustainability 15 (2013) 1, pp. 225-243
–up.” While top–down approaches are commonly adopted by businesses, bottom–up approaches are more often adopted by civil society …
Persistent link: https://www.econbiz.de/10010997131
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Información de sostenibilidad y performance financiera en el mercado español: especial referencia al sector financiero
Abadía, José Mariano Moneva; Fredes, Eduardo Ortas - In: EKONOMIAZ 66 (2007) 03, pp. 246-265
Recent years have witnessed a steady growth of the number of firms that report on social and environmental information in separate reports, usually according to international standards, like the Global Reporting Initiative. This process has become more important in Spain than in other European...
Persistent link: https://www.econbiz.de/10010860613
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The trend of sustainability reporting in Italy: some evidence from the last decade
Cantele, Silvia - In: International Journal of Sustainable Economy 6 (2014) 4, pp. 381-405
This study analyses the evolution of sustainability reporting in Italian listed companies taking into account some differences between 2002 and 2011 reporting practices. The analysis is aimed at showing the presence of normative and mimetic isomorphic pressures towards sustainability reporting...
Persistent link: https://www.econbiz.de/10010944795
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On the effectiveness of private transnational governance regimes—Evaluating corporate sustainability reporting according to the Global Reporting Initiative
Barkemeyer, Ralf; Preuss, Lutz; Lee, Lindsay - In: Journal of World Business 50 (2015) 2, pp. 312-325
The increasing involvement of multinational enterprises (MNEs) in global governance has been both applauded for its potential to make governance more effective and criticized for lacking democratic legitimization. Hence we investigate the effectiveness of one transnational governance regime,...
Persistent link: https://www.econbiz.de/10011209817
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SUSTAINABILITY REPORTING – AN ANALYSIS OF THE WORLDWIDE DIFFUSION
TURCU, Radu-Dan - In: SEA - Practical Application of Science (2015) 7, pp. 557-564
The increasing importance of sustainability issues expressed by different types of stakeholders has placed them among the leading topics inside the accounting literature. The paper aims to extend the current knowledge through the analysis of the relation between the number of sustainability...
Persistent link: https://www.econbiz.de/10011268735
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The assurance of sustainability reporting of hotel companies
Janković, Sandra; Krivačić, Dubravka - University of Rijeka, Faculty of Tourism and …
Purpose – The aim of this paper is to set out the nature of the assurance of sustainability reporting and its key principles. Further aim is to identify the potential benefits of the assurance of sustainability reporting for hotel companies, and also to discuss the conditions necessary for...
Persistent link: https://www.econbiz.de/10011266209