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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...
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The petroleum industry is confronted with severe deficits in the institutional framework for global business. In order to fill the gap, companies react with voluntary commitments to ecological, social and governance standards. This study analyses a broad variety of Best Practice projects in...
Persistent link: https://www.econbiz.de/10013144357
Philanthropic organizations have recently started to focus on how to invest their resources in a way that will really make a difference to society. Strategic philanthropy is the new concept for voluntary action for the public good to create a valuable sustainable impact! This inaugural address...
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For decades, reporting requirements for companies – corporate reporting – aimed to provide users of corporate reports … years, the focus on reporting requirements specifically requiring information on a company's financial performance shifted … – and broadened – towards reporting requirements on other, non-financial, aspects of a company's business as well. At the …
Persistent link: https://www.econbiz.de/10012864772
This study addresses the issue of sustainability reporting by corporations, and the framework(s) and guidelines used in … companies, to adopt sustainable practices and to integrate sustainability information into their reporting cycle”. And it is the … this study.The study provides, firstly, a brief background on the group responsible for the sustainability reporting …
Persistent link: https://www.econbiz.de/10012916872
This study addresses the issue of sustainability reporting by corporations, and the framework(s) and guidelines used in … companies, to adopt sustainable practices and to integrate sustainability information into their reporting cycle". And it is the … this study. The study provides, firstly, a brief background on the group responsible for the sustainability reporting …
Persistent link: https://www.econbiz.de/10011867187
Students are introduced to the concepts of sustainability reporting and the latest trend, integrated reporting, by … reporting practices of Telenet, a Belgian telecommunication company, the case demonstrates the pivotal role of materiality and … completeness in assessing the quality of sustainability reporting. Moreover, by revealing that an integrated strategy is crucial in …
Persistent link: https://www.econbiz.de/10013005174