Narrow search
Showing 1 - 10 of 2,340
Cover Image
Determinants of Environmental Disclosures of US-Electric Utility Firms : Between Compliance and Voluntary Reporting
Tadros, Hani; Souissi, Mohsen - 2022
Due to its great contribution to environmental pollution, the American utility industry is increasingly under a high level of scrutiny by its stakeholders. Proponents of the legitimacy theory, argue that poor environmental performers are likely to voluntarily disclose more environmental...
Persistent link: https://www.econbiz.de/10013307676
Cover Image
Human rights issues in the central core values of corporate sustainability principles : evidence from voluntary corporate disclosure
Caminis, Despoina; Pekka-Economou, Victoria - In: Spoudai : journal of economics and business 72 (2022) 3/4, pp. 64-77
Beyond their legal obligations, corporations globally are considering human rights issues in their management policies and practices for their responsible business conduct regarding social sustainability. This rationale applies to corporate responsibility, in which corporations are active...
Persistent link: https://www.econbiz.de/10014246144
Cover Image
Motivations for issuing social reports in Italian voluntary organizations
Manetti, Giacomo; Bellucci, Marco; Como, Elena; … - In: Nonprofit and voluntary sector quarterly : journal of … 48 (2019) 2, pp. 360-387
Persistent link: https://www.econbiz.de/10012006557
Cover Image
Voluntary Environmental Reporting Practices : A Further Study of 'Poor' Environmental Performers
Mitchell, Jason D.; Percy, Majella; McKinlay, Bridget - 2014
unlikely that voluntary environmental reporting creates a situation of adequate and appropriate disclosure for poor …
Persistent link: https://www.econbiz.de/10014028911
Cover Image
Private politics and public regulation
Egorov, Georgij V.; Harstad, Bård - 2015
Private politics are often introduced by market participants in the absence of public regulation. But when is private politics enough, efficient, or better than administratively costly public regulation? We present a novel framework in which we can study the interaction between regulation,...
Persistent link: https://www.econbiz.de/10010487511
Cover Image
An examination of the determinants and contents of corporate voluntary disclosure of management's responsibilities for financial reporting
El-Gazzar, Samir M.; Fornaro, James M.; Jacob, Rudolph A. - In: Journal of accounting, auditing & finance 23 (2008) 1, pp. 95-114
Persistent link: https://www.econbiz.de/10003708041
Cover Image
Motivations for issuing standalone CSR reports : a survey of Canadian firms
Thorne, Linda; Mahoney, Lois S.; Manetti, Giacomo - In: Accounting, auditing & accountability journal 27 (2014) 4, pp. 686-714
Persistent link: https://www.econbiz.de/10010387121
Cover Image
Determinants of voluntary assurance on sustainability reports : an empirical analysis
Ruhnke, Klaus; Gabriel, Alexander - In: Journal of business economics : JBE 83 (2013) 9, pp. 1063-1091
Persistent link: https://www.econbiz.de/10010204634
Cover Image
Convergence in environmental reporting : assessing the Carbon Disclosure Project
Matisoff, Daniel C.; Noonan, Douglas S.; O'Brien, John J. - In: Business strategy and the environment 22 (2013) 5, pp. 285-305
Persistent link: https://www.econbiz.de/10009789574
Cover Image
CSR management and reporting between voluntary bonding and legal regulation : first empirical insights of the compliance to the German Sustainability Code
Stawinoga, Martin; Velte, Patrick - In: Problems and perspectives in management : PPM ; … 13 (2015) 2, pp. 36-50
CSR management and reporting as stated in the German Sustainability Code have currently gained an increasing relevance … in the context of business reporting. Focussing on the comparison with the German Corporate Governance Code, this article … apply the Sustainability Code differently. In view of the main reporting heterogeneity and reporting lags the current …
Persistent link: https://www.econbiz.de/10011491100