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Sustainability reporting regulation : current situation and future developments
Moya, Soledad - In: Research handbook on financial accounting, (pp. 121-137). 2024
Persistent link: https://www.econbiz.de/10014475574
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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 …Der Entwurf der Europäischen Kommission zur weiterentwickelten Corporate Sustainability Reporting Directive (CSRD …
Persistent link: https://www.econbiz.de/10012815102
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The firms' integration process of the twin pillars of environmental sustainability : climate change and biodiversity loss
Andersson, Fredrik N. G.; Arvidsson, Susanne - 2024
This study examines the integration of climate change and biodiversity into business strategies and governance structures of listed firms on the Swedish stock exchange NasdaqOMX Large Cap. The results show clear disparities in the level of integration and the factors driving the integration...
Persistent link: https://www.econbiz.de/10014507219
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Valuing stakeholder engagement and sustainability reporting
Camilleri, Mark Anthony - In: Corporate reputation review : an international journal 18 (2015) 3, pp. 210-222
Persistent link: https://www.econbiz.de/10011473355
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The association between sustainability governance characteristics and the assurance of corporate sustainability reports
Peters, Gary F.; Romi, Andrea M. - In: Auditing : a journal of practice & theory 34 (2015) 1, pp. 163-198
Persistent link: https://www.econbiz.de/10010504661
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Sustainability reporting in Africa : a systematic review and agenda for future research
Igwe, Monday Nweke; Saleh F. A. Khatib; Bazhair, Ayman … - In: Corporate social responsibility and environmental management 30 (2023) 5, pp. 2081-2100
Persistent link: https://www.econbiz.de/10014375377
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Assembling sustainability reporting in Singapore
Tan, Gordon Kuo Siong - In: Competition & change : the journal of global business … 26 (2022) 5, pp. 629-649
Persistent link: https://www.econbiz.de/10013388918
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Bridging the sustainability gap : unraveling the interplay of sustainability disclosure and cost of debt
Mubeen, Muhammad; Arslan, Hafiz Muhammad; Ashfaq, Khurram; … - In: Pakistan journal of commerce and social sciences 18 (2024) 1, pp. 181-225
In the contemporary corporate world, environmental responsibility has elevated the importance of sustainability disclosures and their impact on the cost of debt. Conducting the first comprehensive review in this domain, this study analyzed 76 articles from 2008 to 2022 using the Biblioshiny...
Persistent link: https://www.econbiz.de/10014525071
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Developing a corporate director's internal fiduciary duty to promote corporate sustainability : a comparative survey of hard and soft laws benchmarking Nigerian law
Ajai, Olawale - In: International journal of business governance & ethics : … 13 (2018) 2, pp. 170-198
Persistent link: https://www.econbiz.de/10012040460
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Corporate sustainbility reporting : a move from existing guidelines of quantitative measure
Kolay, Mohit Kumar - In: Research bulletin / The Institute of Cost Accountants … 42 (2016) 3, pp. 76-96
Persistent link: https://www.econbiz.de/10011664183