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Voluntary disclosure of greenhouse gas emissions : contrasting the carbon disclosure project and corporate reports
Depoers, Florence; Jeanjean, Thomas; Jérôme, Tiphaine - In: Journal of business ethics : JOBE 134 (2016) 3, pp. 445-461
Persistent link: https://www.econbiz.de/10011471329
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The expansion of non-financial reporting : an exploratory study
Stolowy, Hervé; Paugam, Luc - 2018
Persistent link: https://www.econbiz.de/10012115816
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The expansion of non-financial reporting : an exploratory study
Stolowy, Hervé; Paugam, Luc - In: Accounting and business research : a research quarterly … 48 (2018) 5, pp. 525-548
Persistent link: https://www.econbiz.de/10011893072
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Sustainability reporting : is convergence possible?
Stolowy, Hervé; Paugam, Luc - In: Accounting in Europe 20 (2023) 2, pp. 139-165
Persistent link: https://www.econbiz.de/10014320091
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Sustainability Reporting : Is Convergence Possible?
Stolowy, Hervé; Paugam, Luc - 2023
In this essay, we discuss the factors influencing the likelihood of convergence in corporate sustainability reporting. We identify several factors that negatively influence the probability of convergence in the short term. The first factor is the heterogeneity of concepts and definitions...
Persistent link: https://www.econbiz.de/10014259868