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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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Structure of corporate responsibility reporting in Polish organisations
Maj, Jolanta - In: Journal of corporate responsibility and leadership : JCR&L 5 (2018) 2, pp. 67-78
Persistent link: https://www.econbiz.de/10011995649
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Disclosure of corporate social responsibility : a comparison between traditional and digital reporting : an empirical analysis on Italian listed companies
Coluccia, Daniela; Fontana, Stefano; Solimene, Silvia - In: International journal of managerial and financial accounting 8 (2016) 3/4, pp. 230-246
Persistent link: https://www.econbiz.de/10011687996
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Is the time ripe for global binding norms for corporate accountability?
Stec, Stephen; Paszkiewicz, Magdalena; Antypas, Alexios - In: International journal of innovation and sustainable … 11 (2017) 2/3, pp. 130-148
Persistent link: https://www.econbiz.de/10011866452
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Sustainability reporting at German and Austrian universities
Lopatta, Kerstin; Jaeschke, Reemda - In: International journal of education economics and development 5 (2014) 1, pp. 66-90
Persistent link: https://www.econbiz.de/10010409298
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Sustainable development goals disclosures : evidence from Sri Lanka
Weerasinghe, Thanya; Gunarathne, Nuwan; Samudrage, … - In: Corporate social responsibility and environmental management 31 (2024) 2, pp. 993-1010
Persistent link: https://www.econbiz.de/10014507050
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Does the 2010 SEC climate change disclosure guidance change firms' corporate social responsibility reporting?
Guo, Ying; Yang, David C. - In: International journal of business 22 (2017) 1, pp. 25-40
Persistent link: https://www.econbiz.de/10011670925
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Sustainability reporting : is convergence possible?
Stolowy, Hervé; Paugam, Luc - In: Accounting in Europe 20 (2023) 2, pp. 139-165
Persistent link: https://www.econbiz.de/10014320091
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Sustainability reporting and earnings manipulation in Saudi market : does institutional ownership matter?
Abdullah, Abdulwahid Ahmed Hashed; Ghaleb, Belal Ali … - In: Cogent business & management 10 (2023) 3, pp. 1-19
Consistent with the notion that sustainability reporting (also known as corporate social responsibility (CSR) reporting …) signals an ethical corporate culture and high monitoring, this study seeks to determine whether sustainability reporting … reduces real earnings management (REM) practices and enhances the financial reporting quality (FRQ) in the Saudi market. The …
Persistent link: https://www.econbiz.de/10014506300
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Reporting on sustainability and HRM : a comparative study of sustainability reporting practices by the world's largest companies
Aust, Ina; Parsa, Sepideh; Roper, Ian; Wagner, Marcus; … - In: The international journal of human resource management 27 (2016) 1/2, pp. 88-108
Persistent link: https://www.econbiz.de/10011440289