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Present research is aimed to examine the factors affecting the disclosure of corporate carbon emission. Investors, especially shareholders, largely rely upon the disclosure of financial and other data to determine the firm value. However, disclosure of environmental performance such as carbon...
Persistent link: https://www.econbiz.de/10013426699
reporting. We employed a content analysis to measure CSR disclosure level by using the CSR reporting index (CSRRI) with 17 items … CSR reporting in Vietnam's listed companies. …
Persistent link: https://www.econbiz.de/10014460833
International Integrated Reporting Council’s Pilot Programme, in order to investigate how integrated reports are used as instruments … organizations, experienced in sustainability reporting. We used both quantitative and qualitative data extracted from the integrated … reports as marketing communication tools. The main results show that the provisions of the International Integrated Reporting …
Persistent link: https://www.econbiz.de/10011824742
This study aims to analyse the diffusion level of non-financial reporting (sustainability reporting, corporate social … responsibility, and integrated reporting) in companies listed on the Indonesia Stock Exchange and analyse the quality of sustainable … reporting standalone. Indonesia, which is one of the emerging market countries, has not yet established independent sustainable …
Persistent link: https://www.econbiz.de/10014452013
The principles of non-financial reporting are a prerequisite for the harmonization of reporting standards and a … guarantee of comparability of reporting indicators. A lack of a long-term and established practice in preparing non …-financial reporting does not allow forming its principles as generally accepted rules for the preparation of reporting data. Therefore …
Persistent link: https://www.econbiz.de/10014442299
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
This paper focuses on the issue of non-financial corporate reporting by the Czech chemical companies. Based on the … is still growing. Large enterprises pay more attention to non-financial reporting. Rather than including this information … non-financial reporting literature, as attention is paid to the chemical production sector and also complements the …
Persistent link: https://www.econbiz.de/10012938862
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