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CSR reporting, assurance, and firm value and risk : the moderating effects of CSR committees and executive compensation
Elbardan, Hany; Uyar, Ali; Kuzey, Cemil; Karaman, … - In: Journal of international accounting auditing & taxation 53 (2023), pp. 1-22
Persistent link: https://www.econbiz.de/10014458947
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ESG reputational risks and board monitoring committees
Zhang, Qin; Wong, Jin Boon - In: Finance research letters 50 (2022), pp. 1-9
Persistent link: https://www.econbiz.de/10014245413
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Identification of going-concern risks in csr and integrated reports of polish companies from the construction and property development sector
Szczepankiewicz, Elżbieta Izabela - In: Risks : open access journal 9 (2021) 5, pp. 1-31
reporting, depending on the year of issue of the first CSR report. Secondly, less than half of the analysed companies disclose … present study makes a valuable contribution to CSR and integrated reporting theories and constitutes a breakthrough in …
Persistent link: https://www.econbiz.de/10012508821
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Is a risk management committee essential in moderating the relationship between corporate governance and sustainability disclosure?
Yuvaraj Ganesan; Vigneswary Poongan; Hasnah Haron - In: International journal of sustainable strategic management 7 (2019) 1/2, pp. 152-171
Persistent link: https://www.econbiz.de/10012103309
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The effects of directors' and officers' liability insurance on key auditing matters
Lin, Chaohsin; Hsu, Shuofen; Chou, Pai-Lung; Chao, Ya-Yi; … - In: Emerging markets, finance & trade : a journal of the … 56 (2020) 5, pp. 977-1002
Persistent link: https://www.econbiz.de/10012211517
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Do female independent directors reduce corporate risk taking during COVID-19?
Rouse, Marybeth; Ottemoesoe, R. Shanti D.; Wang, Yang; … - In: Asia-Pacific journal of accounting & economics : … 31 (2024) 4, pp. 540-559
Persistent link: https://www.econbiz.de/10014560727
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Greenwashing: do investors, markets and boards really care?
Akyildirim, Erdinc; Corbet, Shaen; Ongena, Steven; … - 2023
Persistent link: https://www.econbiz.de/10014482951
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The Role of the External Auditor in Managing Environmental, Social, and Governance Reputation Risk
Lambert, Tamara A.; Asante-Appiah, Bright - 2021
client’s ESG-related reputation risk (“ESG risk”) and their assurance reporting expertise. However, provision of nonaudit …Companies are under increasing pressure to manage their reputation on environmental, social, and governance (ESG …) issues. Auditors are a potential source of ESG risk management expertise and assurance due to a deep understanding of their …
Persistent link: https://www.econbiz.de/10013223750
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Green accounting initiatives and strategies for sustainable development
Caraiani, Chiraţa; Lungu, Camelia Iuliana; Dascălu, … - 2015
"This book offers research on the economic, social, and environmental objectives essential to the planning and support of future organizations and communities for those interested in designing business models and financial plans with consideration for environmental and social liabilities"--
Persistent link: https://www.econbiz.de/10011313325
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Green accounting initiatives and strategies for sustainable development
Caraiani, Chirata (ed.); Lungu, Camelia I.. (ed.);  … - 2015
reporting -- Costs and externalities in the context of social and environmental crises -- Models for measuring and reporting of …
Persistent link: https://www.econbiz.de/10011728307