Traditional accounting has lost its instrumental ability of entailing the informational dimensions that are requested in the process of comprehending the phenomenon of identifying and reporting entity's activity in the context of sustainable development. We would venture to suggest that the...

This study addresses the issue of sustainability reporting by corporations, and the framework(s) and guidelines used in the preparation of those annual reports. It takes as its starting point the UN Sustainable Development Goal 12: "Ensure sustainable consumption and production patterns", with...

Present research is aimed to examine the factors affecting the disclosure of corporate carbon emission. Investors, especially shareholders, largely rely upon the disclosure of financial and other data to determine the firm value. However, disclosure of environmental performance such as carbon...

Due to its great contribution to environmental pollution, the American utility industry is increasingly under a high level of scrutiny by its stakeholders. Proponents of the legitimacy theory, argue that poor environmental performers are likely to voluntarily disclose more environmental...

This study addresses the issue of sustainability reporting by corporations, and the framework(s) and guidelines used in the preparation of those annual reports.It takes as its starting point the UN Sustainable Development Goal 12: “Ensure sustainable consumption and production patterns”,...

This study aims to examine the effectiveness of the implementation Good Corporate Governance (GCG) and financial performance on the quality of sustainability reporting disclosure. The dependent variable used in this study is the quality of sustainability reporting disclosure which is proxied by...

The relevance of climate or environment-related reporting has been increasing over the years. Since 2017, the Non-Financial Statement (NFS) has been part of the German reporting of listed companies. In this context, this academic paper examines the development of climate-related disclosure...

Governments and regulators often impose reporting requirements for a specific class of activities, to encourage beneficial corporate behavior by increasing information quality through reporting standards. We find that Corporate Social Responsibility (CSR) reports tend to increase the prevalence...

Reporting and review requirements under the Paris Agreement include provisions under Article 13 relating to the implementation and achievement of Parties’ Nationally Determined Contributions (NDCs). Draft texts relating to Article 6.2 relating to Parties’ use of cooperative approaches also...