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 …

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 …

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

sustainability/integrated report in the years 2013, 2014, 2015 and 2016 following guidelines of GRI and IIRC (a total of 148 reports … engagement in the reporting process, in particular in the materiality analysis, to achieve a high level of materiality …

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 … reporting standards as well as two approaches to sustainability reporting that differ in their overarching goals and materiality …

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

The paper is focused on the issue of reporting for sustainable development. Two terms - sustainability reporting and … of different, partly conflicting, approaches to business sustainability. It was shown that more and more often reporting … sustainability (for which the organization has a potential to contribute to sustainable development of the world). Most of reporting …

review of publications on "sustainability reporting". The study used bibliometric analysis of scientific periodicals from the … Scopus scientometric database between 2011-2021. The scientific papers selected by the keyword "sustainability reporting … sustainability reporting in accounting are sustainable development, sustainability, decision‑making, sustainability reporting, and …