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A multi-perspective exploration of the environmental website disclosure in global manufacturing
Thimm, Heiko; Rasmussen, Karsten Boye - In: Business strategy and the environment 32 (2023) 4, pp. 1719-1738
Persistent link: https://www.econbiz.de/10014328829
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Sustainability Reporting : Conception, International Approaches and Double Materiality in Action
Mio, Chiara; Agostini, Marisa; Scarpa, Francesco - 2024
Chapter 1: INTRODUCTION -- CHAPTER 2. International evolution of non-financial disclosure and sustainability reporting … -- CHAPTER 3. Non-financial disclosure and sustainability reporting: a Systematic Literature Review -- CHAPTER 4. Materiality in … sustainability reporting -- Chapter 5: CONCLUSION. Future development and directions for sustainability reporting. …
Persistent link: https://www.econbiz.de/10014535181
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Corporate social responsibility disclosure, dividend payments and firm value : relations and mediating effects
De Villiers, Charl; Ma, Diandian; Marques, Ana - In: Accounting and finance 64 (2024) 1, pp. 185-219
Persistent link: https://www.econbiz.de/10014537477
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The relationship between disclosures of corporate social performance and financial performance : evidences from GRI reports in manufacturing industry
Chen, Lujie; Feldmann, Andreas; Tang, Ou; Dehkordi, … - In: International journal of production economics 170 (2015), pp. 445-456
Persistent link: https://www.econbiz.de/10011421982
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Legitimising corporate sustainability reporting throughout the world
Faisal, Faisal; Tower, Greg; Rusmin, Rusmin - In: Australasian accounting business and finance journal : AABF 6 (2012) 2, pp. 19-34
Persistent link: https://www.econbiz.de/10010244283
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From voluntarism to regulation : effects of Directive 2014/95/EU on sustainability reporting in the EU
Ottenstein, Philipp; Erben, Saskia; Jost, Sébastien; … - In: Journal of applied accounting research 23 (2022) 1, pp. 55-98
Persistent link: https://www.econbiz.de/10012990374
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Effect of mandatory sustainability disclosure announcements : cross-country evidence
Li, Zhongtian; Jia, Jing - In: Pacific accounting review 34 (2022) 1, pp. 127-155
Persistent link: https://www.econbiz.de/10012798322
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The effects of mandatory ESG disclosure around the world
Krüger, Philipp; Sautner, Zacharias; Tang, Dragon Yongjun - 2021
increases the availability and quality of ESG reporting, especially among firms with low ESG performance. Mandatory ESG … reporting has in turn beneficial effects on firm’s information environment: analysts’ earnings forecasts become more accurate …
Persistent link: https://www.econbiz.de/10012612732
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Is it a sententious claim? : an examination of the quality of occupational health, safety and well-being disclosures in global reporting initiative reports across industries and co...
Mariappanadar, Sugumar; Maurer, Iris; Kramar, Robin; … - In: International business review : the official journal of … 31 (2022) 2, pp. 1-12
Persistent link: https://www.econbiz.de/10013206761
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Sustainability gains through enhanced reporting requirements
Kordecki, Gregory S.; Grant, Dustin M. - In: International journal of business 28 (2023) 3, pp. 1-26
Persistent link: https://www.econbiz.de/10014340606