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Environmental reporting has become rather common for many multinationals, but how and to what extent this differs for … the Triad regions is largely unknown. This paper investigates the differences in patterns and trends in reporting by Triad … institutional factors is. The empirical section is based on an analysis of environmental reporting occurrences by the Fortune Global …
Persistent link: https://www.econbiz.de/10014028407
We examine the transition to mandatory corporate social responsibility (CSR) reporting by large European listed … companies around Directive 2014/95/EU. The new Directive defines quality reporting principles establishing minimum topic … the Directive. Using a difference-in-difference model where countries already having mandatory reporting rules serve as …
Persistent link: https://www.econbiz.de/10013240105
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
The Paper’s goals: For the last two decades, sustainability reporting has increasingly been gaining the attention of … products sector. The aim of this paper is to investigate the scope and quality of sustainability reporting practices of … current literature on sustainability reporting and non-financial (NFI) reporting. The empirical part of the paper will be …
Persistent link: https://www.econbiz.de/10012417515
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Das Grundlagenwerk analysiert erstmals die Vielzahl der unter dem Begriff Corporate Social Responsibility (CSR) gefassten normativen Prozesse und unterzieht diese zugleich einer Systematisierung und kritischen Prüfung. Nationales, supranationales und Völkerrecht sowie transnationale...
Persistent link: https://www.econbiz.de/10011808089
This paper examines the impact of multinational firms' increasingly blurred geographical and institutional boundaries on the nature and definition of Corporate Social Responsibility (CSR). It begins with a brief history of CSR, describes changes in the global corporation and the pressures...
Persistent link: https://www.econbiz.de/10014058624
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