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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

Are discrete dimensions of corporate social responsibility disclosures global, regional or hybrid?

Sambharya, Rakesh B. - In: Cross cultural & strategic management 31 (2024) 4, pp. 725-747

Persistent link: https://www.econbiz.de/10015165174

A descriptive analysis of sustainability disclosure and assurance at the international level

García-Sánchez, Isabel-María; Martínez-Ferrero, Jennifer - In: The disclosure and assurance of corporate social …, (pp. 65-88). 2019

Persistent link: https://www.econbiz.de/10012002622

Stakeholders influence on sustainability disclosures : an empirical investigation

Batra, Geetanjali; Singh, Rajesh K.; Sharma, Jai Prakash - In: Business analyst : a refereed journal of Shri Ram … 38 (2017) 1, pp. 114-135

Persistent link: https://www.econbiz.de/10012212974

The Impact of Financial, Non-Financial, and Corporate Governance Attributes on the Practice of Global Reporting Initiative (GRI) Based Environmental Disclosure

Frendy - 2012

environmental protocols of the Global Reporting Initiative (GRI) G3 framework. Samples of 35 Indonesian public companies are …

Persistent link: https://www.econbiz.de/10013098011

Environmental, social, and governance materiality in XBRL disclosures and its performance predictability : evidence from Japan

Yang, Jiaqi; Takahashi, Kotaro; Yamadera, Satoru; Tian, Shu - 2024

By gathering and analyzing the textual information in eXtensible Business Reporting Language format from the annual …. Furthermore, this research explores the potential of self-disclosed ESG information based on eXtensible Business Reporting …

Persistent link: https://www.econbiz.de/10015073809

Assurance on Sustainability Reports : An International Comparison

Simnett, Roger - 2014

Globally, companies increasingly publish separate general purpose, non-financial (sustainability) reports. Some of these are independently assured and assurers may or may not be from the auditing profession. We seek to understand this emerging voluntary assurance market. Using a sample of 2,113...

Persistent link: https://www.econbiz.de/10012751756

Comparing the Value Revelance of R&D Reporting in Germany : Standard and Selection Effects

Ramb, Fred - 2016

Persistent link: https://www.econbiz.de/10012991218

Corporate Responses in an Emerging Climate Regime : The Institutionalization and Commensuration of Carbon Disclosure

Kolk, Ans; Levy, David L.; Pinkse, Jonatan - 2014

This paper examines corporate responses to climate change in relation to the development of reporting mechanisms for … is taken at carbon disclosure and reporting mechanisms, with a particular focus on the Carbon Disclosure Project (CDP …

Persistent link: https://www.econbiz.de/10014214663

Do Integrated Financial and Extra-Financial Narrative Disclosures in the Management Commentary Affect Firm Valuation? International Evidence

Ali, Muhammad Jahangir; Bose, Sudipta; Miah, Muhammad Shahin - 2022

We examine the association of integrated financial and extra-financial narrative disclosures in the management commentary section of corporate annual reports with firm valuation, as well as the moderating role of internal and external governance mechanisms in this association. Using 31,327...

Persistent link: https://www.econbiz.de/10014361536