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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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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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The multi-faceted dimensions for the disclosure quality of non-financial information in revising directive 2014/95/EU
Fiandrino, Simona; Gromis di Trana, Melchiorre; … - In: Journal of applied accounting research 23 (2022) 1, pp. 274-300
Persistent link: https://www.econbiz.de/10012990393
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Integrated reporting and materiality process disclosure in European sustainability oriented companies
De Cristofaro, Tiziana; Gulluscio, Carmela - In: Integrated reporting : antecedents and perspectives for …, (pp. 267-290). 2019
Persistent link: https://www.econbiz.de/10011981096
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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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Analysing GRI reports for the disclosure of SDG contribution in European car manufacturers
Perello-Marin, M Rosario; Rodriguez-Rodriguez, Raul; … - In: Technological forecasting & social change : an … 181 (2022), pp. 1-10
Persistent link: https://www.econbiz.de/10013417197
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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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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