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Voluntary Sustainability Reporting and Financial Performance : Evidence from Global Reporting Initiative (GRI) Disclosures in Africa
Isiaka, Abiodun S. - 2022
Sustainability reporting awareness is increasing worldwide. Extant research examining sustainability reporting has … sustainability reporting by firms in African countries. This study examines the trend of voluntary sustainability reporting in Africa … not show any significant improvement in sustainability reporting over the period studied, a positive relationship is …
Persistent link: https://www.econbiz.de/10013403622
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The Effect of Firm's Characteristic and Corporate Governance to Sustainability Report Disclosure
Lucia, Lucia - 2018
DER, CR, and Directors do not have significant effect on internet financial reporting, but ROA and SIZE have significant …
Persistent link: https://www.econbiz.de/10012917268
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Audited Financial Reporting and Voluntary Disclosure of Corporate Social Responsibility (CSR) Reports
Chen, Long - 2015
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 …
Persistent link: https://www.econbiz.de/10013014637
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Theoretical Insights on Integrated Reporting : Valuing the Financial, Social and Sustainability Disclosures
Camilleri, Mark Anthony - 2019
, 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 …
Persistent link: https://www.econbiz.de/10012867812
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Audited Financial Reporting and Voluntary Disclosure of Corporate Social Responsibility (CSR) Reports
Chen, Long - 2016
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 …
Persistent link: https://www.econbiz.de/10012999531
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Determinants of corporate carbon disclosure : a step towards sustainability reporting
Desai, Rajesh - In: Borsa Istanbul Review 22 (2022) 5, pp. 886-896
Present research is aimed to examine the factors affecting the disclosure of corporate carbon emission. Investors, especially shareholders, largely rely upon the disclosure of financial and other data to determine the firm value. However, disclosure of environmental performance such as carbon...
Persistent link: https://www.econbiz.de/10013426699
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Does innovation in environmental, social, and governance disclosures pay off in China? : an integrated reporting perspective
Sun, Yanqi; Xu, Cheng; Ding, Rui; Cao, Yuanyuan - In: Borsa Istanbul Review 23 (2023) 3, pp. 600-613
This paper explores whether Chinese capital providers can benefit from the integrated reporting (IR) approach. Using a …
Persistent link: https://www.econbiz.de/10014308774
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An Extended Performance Reporting Framework for Social and Environmental Accounting
Yongvanich, Kittiya - 2014
importance of an integrated reporting framework that provides information on economic performance via intellectual capital (IC … impacts. This paper briefly reviews three extended reporting approaches, namely IC, balanced scorecard (BSC) and social and … environmental reporting. The paper demonstrates that the emphases of these reporting approaches, while diverse, could be …
Persistent link: https://www.econbiz.de/10012750919
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Changes in the climate-related disclosure of German listed companies during the first years of the new reporting standard
Leicht, Julia Bettina; Leicht, Maximilian - In: Future Business Journal 8 (2022), pp. 1-12
The relevance of climate or environment-related reporting has been increasing over the years. Since 2017, the Non …-Financial Statement (NFS) has been part of the German reporting of listed companies. In this context, this academic paper examines the … climate-related reporting within the NFS and a t-Test with dependent variables. The descriptive content analysis is the basis …
Persistent link: https://www.econbiz.de/10013273708
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Conformity of annual reports to an integrated reporting framework : ASE listed companies
Altarawneh, Ghada A.; Al-Halalmeh, Asma’a Omar - In: International Journal of Financial Studies : open … 8 (2020) 3/50, pp. 1-24
The objectives of this study are to determine the level of conformity between Current Issued Reports (CIRs) and Integrated Report (IR) elements of the Amman Stocks Exchange (ASE) listed companies, as well as to determine whether the investigated corporate characteristics (size, age, quality...
Persistent link: https://www.econbiz.de/10012291878