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Sustainability reporting and audit committee attributes : evidence from banks in Indonesia

Meutia, Inten; Yaacob, Zulnaidi; Kartasari, Shelly F. - In: Asian Academy of Management journal 28 (2023) 2, pp. 309-332

This paper examined the effects of audit committee attributes on the sustainability reporting (SR) of commercial banks …

Persistent link: https://www.econbiz.de/10014461416

Protect, respect, remedy, and report? : development of human rights reporting in the context of formal institutional settings

Hubers, Frank; Thijssens, Thomas - In: Corporate social responsibility and environmental management 30 (2023) 6, pp. 2783-2798

Persistent link: https://www.econbiz.de/10014426695

Understanding the sustainability reporting landscape and research opportunities in accounting

Dechow, Patricia M. - In: The accounting review : a publication of the American … 98 (2023) 5, pp. 481-493

Persistent link: https://www.econbiz.de/10014375007

Earnings management and sustainability reporting disclosure : some insights from Indonesia

Ningsih, Sri; Prasetyo, Khusnul; Puspitasari, Novi; … - In: Risks : open access journal 11 (2023) 7, pp. 1-19

It is widely recognised that the ability of e-commerce businesses to predict conversion probability, i.e., acceptance probability, is critically important in today's business environment. While the issue of conversion prediction based on browsing data in various e-commerce websites is broadly...

Persistent link: https://www.econbiz.de/10014375419

Exploring the accounting community perspective on the "Consultation Paper on Sustainability Reporting"

Carini, Cristian; Rocca, Laura; Veneziani, Monica; … - In: Financial reporting : journal of financial communication (2021) 1, pp. 67-96

Persistent link: https://www.econbiz.de/10014489666

Sustainability reporting in pandemics : theoretical development of guidelines for improved reporting

Moolman, Anneke Maré; Fouché, Jaco Paulus; Leendertz, … - In: Cogent economics & finance 11 (2023) 2, pp. 1-21

develop pandemic-related sustainability reporting guidelines to improve corporate reporting. Pandemic-related reporting was … companies' sustainability, though current reporting practices are lacking. The researchers consequently developed corporate … reporting guidelines that specifically require and formalise pandemic-related disclosure, through applying grounded theory. With …

Persistent link: https://www.econbiz.de/10014503023