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Do Croatian companies recognize benefits of integrated reporting?

Dečman, Nikolina; Rep, Ana - In: Zagreb international review of economics & business 21 (2018), pp. 31-42

Persistent link: https://www.econbiz.de/10011977606

Human rights reporting of BRIC and non-BRIC MNEs : an exploratory comparative analysis

Zagelmeyer, Stefan - In: The changing strategies of international business : how …, (pp. 157-173). 2019

Persistent link: https://www.econbiz.de/10012003405

Towards reporting for sustainable development

Zgrzywa-Ziemak, Anna - In: Efficiency in business and economics : proceedings from …, (pp. 293-309). 2018

The paper is focused on the issue of reporting for sustainable development. Two terms - sustainability reporting and integrated reporting, used in relation to reporting for sustainable development, are defined. They are discussed in the context of different, partly conflicting, approaches to...

Persistent link: https://www.econbiz.de/10012230886

Exploratory analysis of voluntary reporting on human resources in the Czech Republic

Petera, Petr; Wagner, Jaroslav - In: The impact of globalization on international finance …, (pp. 319-325). 2018

Our paper strives to analyse quantity and content of voluntary disclosures relating to human resources within annual reports of the largest corporations domiciled in the Czech Republic. In this context, we distinguish disclosures on social responsibility (which are interesting especially for...

Persistent link: https://www.econbiz.de/10012236675

The use of management accounting information in non-financial reporting and interaction with stakeholders of public companies

Ahmetshina, Alsu; Vagizova, Venera; Kaspina, Roza - In: The impact of globalization on international finance …, (pp. 433-439). 2018

Sustainability report informs of social, economic, and environmental aspects of a public company. Non-financial report … sustainability report. It is true that non-financial report provides a better understanding of risks and opportunities for both …-financial information disclosure for large companies by the end of April 2017. The study results prove that sustainability report allows …

Persistent link: https://www.econbiz.de/10012236794

Should we expect exemplary integrated reporting to increase organisational ESG ratings?

Conway, Elaine - In: Responsibility and governance : the twin pillars of …, (pp. 135-162). 2019

Persistent link: https://www.econbiz.de/10011951818

Issues with the communication and integrity of auditor reports when financial reporting shifts to an information-centric paradigm

Cohen, Eric E.; Debreceny, Roger; Farewell, Stephanie; … - In: International journal of accounting information systems 15 (2014) 4, pp. 400-422

Persistent link: https://www.econbiz.de/10010432194

Mandatory CSR and sustainability reporting : economic analysis and literature review

Christensen, Hans B.; Hail, Luzi; Leuz, Christian - In: Review of accounting studies 26 (2021) 3, pp. 1176-1248

Persistent link: https://www.econbiz.de/10012659674

The impact of audit committee composition on corporate risk disclosure in emerging countries

Uba Adamu, Musa; Ivaškovskaja, Irina V. - In: Eurasian Business and Economics Perspectives : …, (pp. 23-45). 2023

Persistent link: https://www.econbiz.de/10014436483

Developing a business model for an oil company by integrating sustainable development goals

Chistopolova, Zhanna; Kaspina, Roza - In: Regulation of Finance and Accounting : 21st and 22nd …, (pp. 449-460). 2022

Persistent link: https://www.econbiz.de/10013449218