This study collates potential economic effects of mandated disclosure and reporting standards for corporate social … responsibility (CSR) and sustainability topics. We first outline key features of CSR reporting. Next, we draw on relevant academic … requirement for sustainability reporting for U.S. firms, including effects in capital markets, on stakeholders other than …

With increasing attention to sustainable business, reporting by Multinational Corporations (MNCs) about the social and … documented sustainability reporting and looked at reports' contents, studies on MNC reporting as institutionalised phenomenon … sustainability reporting by a panel of Fortune Global 250 firms, and also explores MNCs' reporting trends in their sector …

' environmental, social and governance (ESG) disclosures, and explain the purpose of integrated thinking and reporting … corporate communication. This research explores the GRI's latest Sustainability Reporting Standards as it sheds light on IIRC's …

Students are introduced to the concepts of sustainability reporting and the latest trend, integrated reporting, by … reporting practices of Telenet, a Belgian telecommunication company, the case demonstrates the pivotal role of materiality and … completeness in assessing the quality of sustainability reporting. Moreover, by revealing that an integrated strategy is crucial in …

analysis of the literature on corporate social responsibility (CSR), business sustainability (BS), and integrated reporting (IR …

in the process of comprehending the phenomenon of identifying and reporting entity's activity in the context of … the society and of the environment in this context will develop a holistic vision of entity's reporting. In this article …, we analyze the status of development in social and environmental reporting literature and practice and focus on the …

International Integrated Reporting Council’s Pilot Programme, in order to investigate how integrated reports are used as instruments … organizations, experienced in sustainability reporting. We used both quantitative and qualitative data extracted from the integrated … reports as marketing communication tools. The main results show that the provisions of the International Integrated Reporting …

Prior studies show that corporate social responsibility (CSR) reporting is informative to investors but lacks … greater CSR reporting credibility. We find that audit fees are positively associated with the likelihood of standalone CSR … commitment to higher financial reporting quality has the potential to bring positive externality to firms' non …

Prior studies show that corporate social responsibility (CSR) reporting is informative to investors but lacks … greater CSR reporting credibility. We find that audit fees are positively associated with the likelihood of standalone CSR … commitment to higher financial reporting quality has the potential to bring positive externality to firms' non …

, the organisations integrate financial, social and sustainability reporting. In this light, this chapter provides a … disclosures. Afterwards, it describes the International Integrated Reporting Council's IR Framework and its guiding principles … reporting …