The purpose of this paper is to ascertain the level of CSR reporting of the top multinational hotel groups in Mauritius … explanation for CSR reporting practices by multinational hotel groups in the context of a developing country. Mauritius proves to … reports of 6 hotel groups have been analysed using the Global Reporting Initiative (GRI) indicators. The study shows that CSR …

examined. The results show a rather low reporting quality since many essential aspects are not even mentioned. Particularly …, aspects relevant to a broader range of stakeholders are not covered in annual reports. Key determinants of reporting quality …

In this paper, we investigate the impact of the accident reporting strategy of drivers, within a Bonus-Malus system. We … exhibit the induced modification of the corresponding class level transition matrix and derive the optimal reporting strategy …

Integrated reporting (IR) is one of the latest innovations regarding sustainability reporting and non … reporting trend. To do this, we first review some practices in the annual reports published by the pioneering companies in IR … Integrated Reporting Council has followed to develop the framework, pointing out some milestones for the widespread adoption of …

This study compares the quality of Corporate Social Responsibility (CSR) practices and reporting of firms operating in … Africa listed in Western economies and firms exclusively listed on the African stock exchange, using the Global Reporting … reporting. The finding of this study is a proposal for emerging economies to strengthen institutions and make them independent …

transition. Sustainable reporting is a holistic new reporting approach in banking and has only become partially mandatory for the … Sustainability Code as well as associated legal approaches. It concerns the assessment of mandatory sustainable reporting in the …. The results show that banks partly and not fully address digital issues in their reporting. It transpires that the …

Hungary are a typical portrait of a company from the study's sample, striving to issue and assure sustainability reporting. Of …