organizational accountability for sustainability. Using a panel of Fortune Global 250 firms over a period of ten years, we document … the diffusion patterns of third-party assurance of sustainability reports. We specifically investigate how evolving … sustainability assurance statements. The results illustrate great variability in the adoption of assurance practices in the formative …

, the broader societal and sustainability dimensions have received limited attention so far. Likewise, international … sustainability implications are taken into account as well. It outlines several areas for further research, addressing geographic … situation in developed-country, emerging-country and least-developed countries, and how social and sustainability issues can …

Students are introduced to the concepts of sustainability reporting and the latest trend, integrated reporting, by … completeness in assessing the quality of sustainability reporting. Moreover, by revealing that an integrated strategy is crucial in … reporting. The case also encourages students to critically reflect on the motivations behind sustainability reporting. In …

250 in 1998 and 2001, showing a continued and significant rise of sustainability reporting to approximately half of these … Japan, the "sustained" nature of sustainability reporting is accompanied by regulatory requirements and government …, multinational enterprises have become active in reporting on activities undertaken to prevent these "externalities" of international …

responsibility (CSR) in Western countries, where it has also been referred to as sustainability. More recently, attention has grown …, both Chinese and non-Chinese companies. The analysis of CSR/sustainability dimensions, as communicated by these large …), with the former reporting more on economic dimensions, including philanthropy, and the latter more on product …

propitious sustainability initiatives and reporting of Western economies are not practised in the developing world. Unlike … Sensitive Industries (ESI) in which environmental policies seemingly make sustainability reporting quasi-mandatory. …This study compares the quality of Corporate Social Responsibility (CSR) practices and reporting of firms operating in …

analyze 348 MNEs' sustainability reports with explicit reference to the SDGs to identify the different roles that MNEs play in …

Sustainability accounting is considered a subcategory of financial accounting that focuses on the disclosure of non …-financial information about a company's performance to external parties. Various definitions of sustainability accounting by different … authors raise two research questions: RQ1: What is understood by sustainability accounting, as well as which terms are used in …