This study assesses the status quo of sustainability reporting by German healthcare companies. First, content analysis … investigating the further reporting environment. The results indicate that the specific business sector of a company does not … influence its sustainability reporting level. Moreover, the case studies show a differentiated picture in regards to the …

This study explores the consequences of the Corporate Social Responsibility Reporting Directive (CSRD) on family firms …. The European Commission (EC) extends under the CSRD the number of reporting companies from approximately 12,000 to 50 … report for the first time. Preparing a sustainability report that meets the requirements of the CSRD involves its own …

large body of literature was developed on sustainability reporting quality (SRQ) in voluntary context, evidence about the … and it adopts content analysis methods performed on sustainability reporting practices of companies listed in FTSE-MIB and … DAX 30. The analysis aims to understand if obligatoriness affects SRQ, causes some changes in reporting practices such as …