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Do firms operating in a shared institutional environment have similar sustainability disclosure practices? : a comparative analysis of multinational and locally listed firms in Afr...
Penney, Emmanuel Kofi; Owusu-Ansah, Anthony; Amewu, Godfred - In: Cogent business & management 10 (2023) 2, pp. 1-19
This study compares the quality of Corporate Social Responsibility (CSR) practices and reporting of firms operating in … Africa listed in Western economies and firms exclusively listed on the African stock exchange, using the Global Reporting … reporting. The finding of this study is a proposal for emerging economies to strengthen institutions and make them independent …
Persistent link: https://www.econbiz.de/10014504968
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Determinants and consequences of corporate social responsibility disclosure : a survey of extant literature
Ali, Waris; Bekiros, Stelios; Hussain, Nazim; Khan, … - In: Journal of economic surveys 38 (2024) 3, pp. 793-822
Persistent link: https://www.econbiz.de/10014562932
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YouTube sustainability reporting : empirical evidence from Eurozone-listed companies
Bonsón-Ponte, Enrique; Bednárová, Michaela - In: The journal of information systems : JIS ; a semiannual … 29 (2015) 3, pp. 35-50
Persistent link: https://www.econbiz.de/10011414814
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CSR reporting practices and the quality of disclosure : an empirical analysis
Michelon, Giovanna; Pilonato, Silvia; Ricceri, Federica - In: Critical perspectives on accounting : an international … 33 (2015), pp. 59-78
Persistent link: https://www.econbiz.de/10011415469
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Corporate environmental sustainability disclosures and environmental risk : alternative tests of socio-political theories
Dobler, Michael; Lajili, Kaouthar; Zéghal, Daniel - In: Journal of accounting & organizational change 11 (2015) 3, pp. 301-332
Persistent link: https://www.econbiz.de/10011488276
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The business case for integrated reporting : insights from leading practitioners, regulators, and academics
Burke, Jenna J.; Clark, Cynthia E. - In: Business horizons 59 (2016) 3, pp. 273-283
Persistent link: https://www.econbiz.de/10011488371
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Stakeholder relevance for reporting : explanatory factors of carbon disclosure
Günther, Edeltraud; Günther, Thomas; Schiemann, Frank; … - In: Business & society 55 (2016) 3, pp. 361-397
Persistent link: https://www.econbiz.de/10011450657
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SDGs achievement : commitment, channels of action and the role of integrated reporting in the disclosure mechanisms
Brunelli, Sandro; Ranalli, Francesco - In: Accountability, ethics and sustainability of …, (pp. 45-64). 2020
Persistent link: https://www.econbiz.de/10012134663
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Harmonization of non-financial reporting regulation in Europe : a study of the transposition of the directive 2014/95/eu
Testarmata, Silvia; Ciaburri, Mirella; Fortuna, Fabio; … - In: Accountability, ethics and sustainability of …, (pp. 67-88). 2020
Persistent link: https://www.econbiz.de/10012134726
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Umweltbelange in der Unternehmensberichterstattung
Heinrich, Annika Jo - 2018
Persistent link: https://www.econbiz.de/10011976911