Häufig wird erst bei der Schlußevaluierung von TZ-Projekten erkannt, daß das Nichterreichen von Teilzielen oder gar das Scheitern des gesamten Projektes auf die mangelnde Berücksichtigung sozialer und soziokultureller Voraussetzungen zurückzuführen sind. Es reicht nicht aus, technische,...

Bioeconomy is a material potential source of sustainable growth that calls for new approaches in research and innovation to bring about concrete improvements in Europe's social, economic and environmental wellfare. The purpose of our research is to evaluate the clarity of reports published by...

Sustainability reports are a crucial instrument to inform outside stakeholders not only about a company's sustainability performance but also to manage impressions. However, they are often prone to greenwashing and the reporting of negative topics can jeopardize corporate legitimacy. Therefore,...

The credibility of sustainability reports has been the subject of scientific research for several years. The problem is often referred to as the so-called credibility gap, which is based on information asymmetries. The situation is further complicated by the limited rationality of human action...

The role of accounting and reporting in sustainable development has been gaining prominence over the last few decades. There is advocacy by the sustainability network associations (especially Global Reporting Initiative) that corporate sustainability reporting enables the sustainable development...

The financial statements of companies have been evaluated in financial performance analysis for many years. However, today, investors and business stakeholders, who want to invest in businesses, demand not only the information presented in financial statements, but also non-financial information...

The Dow Jones Sustainability Index Chile (DJSI Chile) is made up of leading sustainability companies that are investing great effort into sustainable management. This study correlates the DJSI Chile with the financial indices (return on equity (ROE), return on assets (ROA), market value,...

The aim of the present study is to examine the sustainability reports of cooperatives, which may play an important role in achieving the sustainable development goals and help to identify which economic, environmental, and social sustainability indicators cooperatives are currently reporting....

The Paper's goals: For the last two decades, sustainability reporting has increasingly been gaining the attention of managers, and consequently, academicians, too. This is due to the growing interest of awide range of stakeholders, such as governments, investors, and customers, in non-financial...