sustainability reporting. Its transformative qualities concerning informational structures as well as communication and decision …Integrated Reporting, Sustainability Management, Sustainability Reporting, GHG Accounting, International Integrated …Integrated Reporting (IR) is a fairly new form of corporate reporting that intends to consolidate financial and …

Arguably the most important step in the measurement and reporting of an organization’s performance is completion of a … determinations that are, in the parlance of sustainability management, context-based. As such, the method proposed is normative and …

The European Commission’s draft of the new Corporate Sustainability Reporting Directive (CSRD) is intended to extend … European sustainability reporting standards to cover all companies falling under the scope of the directive. Based on a …Der Entwurf der Europäischen Kommission zur weiterentwickelten Corporate Sustainability Reporting Directive (CSRD …

(CSR) towards society. Bank´s CSR activities are considered increasingly vital for their own success and sustainable growth … test seven hypotheses concerning the relationship between the extend of the banks´ CSR reporting and size, profitability …

paper investigates the effectiveness of the EU Non-Financial Reporting Directive (2014/95/EU) with respect to the CSR … from 2013 till present, the most important regulations will be assessed in detail, namely the Non-Financial Reporting … (listed or non-listed), country of the head-quarter, (external) auditor and bank´s CSR report type. Therefore, this adds …

Reporting to Sustainability Reporting, impose to pay attention to new criteria and contents, also in order to distinguish … Sustainability, like the institutional ones (MDG, SDG, BES) and one of the most widespread standard of non financial reporting … SDGs, to implement coherent public and enterprise's policies and to produce realistic sustainability reports. The …

Using newly-available materiality classifications of sustainability topics, we develop a novel dataset by hand …-mapping sustainability investments classified as material for each industry into firm-specific sustainability ratings. This allows us to … present new evidence on the value implications of sustainability investments. Using both calendar-time portfolio stock return …