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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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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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Linking sustainability and non-financial reporting directive 2014/95/EU through isomorphism lens
Stefanescu, Cristina Alexandrina - In: Meditari accountancy research 30 (2022) 6, pp. 1680-1704
Persistent link: https://www.econbiz.de/10013537638
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The non-financial reporting : goal and perspective in the Romanian society of the third millennium
Jianu, Ionel; Jianu, Iulia; Gusatu, Ionela - In: Acta Universitatis Danubius / Oeconomica 9 (2013) 2, pp. 65-78
Persistent link: https://www.econbiz.de/10010202666
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Double materiality and the shift from non-financial to European sustainability reporting : review, outlook and implications
Baumüller, Josef; Sopp, Karina - In: Journal of applied accounting research 23 (2022) 1, pp. 8-28
Persistent link: https://www.econbiz.de/10012990371
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Non-financial key performance indicators : what determines the differences in the quality and quantity of the disclosures?
Zarzycka, Ewelina; Krasodomska, Joanna - In: Journal of applied accounting research 23 (2022) 1, pp. 139-162
Persistent link: https://www.econbiz.de/10012990378
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The non-financial reporting practices of Hungarian listed public interest entities considering the 2014/95/EU Directive
Lippai-Makra, Edit; Kovács, Zsuzsanna Ilona; Kiss, … - In: Journal of applied accounting research 23 (2022) 1, pp. 301-318
Persistent link: https://www.econbiz.de/10012990395
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Practice of non-financial reports assurance services in the Polish audit market : the range, limits and prospects for the future
Bartoszewicz, Anna; Rutkowska-Ziarko, Anna - In: Risks : open access journal 9 (2021) 10, pp. 1-24
In recent years, many companies have been issuing non-financial information which is used by a wide range of stakeholders in their decision-making processes. Considering the fact that such reports play an important role in financial markets, the information they provide should be submitted to...
Persistent link: https://www.econbiz.de/10012632201
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Artificial intelligence activities and ethical approaches in leading listed companies in the European Union
Bonsón-Ponte, Enrique; Lavorato, Domenica; Lamboglia, Rita - In: International journal of accounting information systems 43 (2021), pp. 1-14
Persistent link: https://www.econbiz.de/10013271984
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Recommendations for the design of sustainability reporting standards under the Corporate Sustainability Reporting Directive (CSRD) : policy paper
Lautermann, Christian; Hoffmann, Esther; Young, Carla; … - Deutschland / Umweltbundesamt - 2020
The European Commission’s draft of the new Corporate Sustainability Reporting Directive (CSRD) is intended to extend European sustainability reporting standards to cover all companies falling under the scope of the directive. Based on a comprehensive evaluation of non-financial statements of...
Persistent link: https://www.econbiz.de/10012815102