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The effect of mandatory publication of nonfinancial disclosure in Europe on sustainability reporting quality : first insights about Italian and German companies
Mion, Giorgio; Loza Adaui, Cristian R. - In: Non-financial disclosure and integrated reporting : …, (pp. 55-80). 2020
Persistent link: https://www.econbiz.de/10012217211
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Encompassing non-financial reporting in a coercive framework for enhancing social responsibility : Romanian listed companies' case
Tiron-Tudor, Adriana; Nistor, Cristina Silvia; … - In: Amfiteatru economic : an economic and business research … 21 (2019) 52, pp. 590-606
This study investigates the disclosure levels of Romanians listed companies' pre and post the implementation of the European Directive 2014/95 (EUD) in order to explore the effects of the new regulation entered into force in January 2017, under the institutional lens. Moreover, the paper...
Persistent link: https://www.econbiz.de/10012213812
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Corporate sustainability reporting in Europe : a scoping review
Dinh, Tami; Husmann, Anna; Melloni, Gaia - In: Accounting in Europe 20 (2023) 1, pp. 1-29
Persistent link: https://www.econbiz.de/10014281321
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Sustainability, non-financial, integrated, and value reporting (extended external reporting) : a conceptual framework and an agenda for future research
De Villiers, Charl; Hsiao, Pei-Chi Kelly; Zambon, Stefano; … - In: Meditari accountancy research 30 (2022) 3, pp. 453-471
Persistent link: https://www.econbiz.de/10013326699
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Why "less is more" in non-financial reporting initiatives : concrete steps towards supporting sustainability
Tsagas, Georgina; Villiers, Charlotte - In: Accounting, Economics, and Law : AEL ; a convivium 10 (2020) 2, pp. 1-42
Persistent link: https://www.econbiz.de/10012306651
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Does stakeholder pressure influence corporate GHG emissions reporting : Empirical evidence from Europe
Liesen, Andrea; Hoepner, Andreas G. F.; Patten, Dennis M.; … - In: Accounting, auditing & accountability journal 28 (2015) 7, pp. 1047-1074
Persistent link: https://www.econbiz.de/10011420231
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The effects of the EU non-financial reporting directive on corporate social responsibility
Cuomo, Francesca; Gaia, Silvia; Girardone, Claudia; … - In: The European journal of finance 30 (2024) 7, pp. 726–752
Persistent link: https://www.econbiz.de/10014547993
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Rethinking non-financial reporting : a blueprint for structural regulatory changes
Monciardini, David; Mähönen, Jukka; Tsagas, Georgina - In: Accounting, Economics, and Law : AEL ; a convivium 10 (2020) 2, pp. 1-43
Persistent link: https://www.econbiz.de/10012306596
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Involvement of accounting profession in quality of non-financial reporting
Milu, Nicoleta-Daniela - In: Oradea journal of business and economics 4 (2019), pp. 99-106
Persistent link: https://www.econbiz.de/10012159570
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Integrating ESG risks into control and reporting : evidence from practice in Sweden
Crawford, Jason; Nilsson, Fredrik - In: Handbook of Big Data and Analytics in Accounting and …, (pp. 255-277). 2023
Persistent link: https://www.econbiz.de/10013555599