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Voluntary Nonfinancial Disclosure and the Cost of Equity Capital : The Initiation of Corporate Social Responsibility Reporting

Dhaliwal, Dan S. - 2014

We examine a potential benefit associated with the initiation of voluntary disclosure of corporate social responsibility (CSR) activities: a reduction in firms' cost of equity capital. We find that firms with a high cost of equity capital in the previous year tend to initiate disclosure of CSR...

Persistent link: https://www.econbiz.de/10013069198

Social credit rating : Reputation und Vertrauen beurteilen

Everling, Oliver (ed.) - 2020

Persistent link: https://www.econbiz.de/10012169262

Integrated sustainability reports : historical survey, theoretical proposals and best practices

Costa, Massimo; Valenza, Giuseppe - In: Sustainable entrepreneurship and investments in the …, (pp. 63-99). 2017

Persistent link: https://www.econbiz.de/10011637838

Social Credit Rating : Reputation und Vertrauen beurteilen

Everling, Oliver (ed.) - 2020

Dieses Buch ist ein wichtiger Diskussionsbeitrag, der Wissenschaft und Praxis fundiertes Material an die Hand gibt, um sich eingehend mit Sozialkreditsystemen zu befassen. Es liegt in der Natur einer ergebnisoffenen Disputation, dass dabei widersprechende Meinungen zu Wort kommen. Social Credit...

Persistent link: https://www.econbiz.de/10012403290

Evaluation of Sustainability Reporting Under EU Directive 2014/95

Lipskyte, J. - 2018

In this article we will answer the question as to whether the mechanism provided for by the Directive 2014/95 on disclosure of non-financial and diversity information by certain large undertakings and groups is capable of ensuring the effective disclosure of sustainability information for the...

Persistent link: https://www.econbiz.de/10012912445

Sustainable Measures : Evaluation and Reporting of Environmental and Social Performance

Bennett, Martin - 1999 - 1st ed.

Colombia -- Introduction -- 1. Key Themes in Environmental, Social and Sustainability Performance Evaluation and Reporting … -- Section 1: Evaluating Environmental Performance -- 2. ISO 14031 and the Future of Environmental Performance Evaluation -- 3 … Environmental Performance Evaluation and Reporting -- 5. Information Systems for Corporate Environmental Management Accounting and …

Persistent link: https://www.econbiz.de/10012685700

Differences in auditors' materiality assessments when auditing financial statements and sustainability reports

Moroney, Robyn; Trotman, Ken T. - In: Contemporary accounting research : a journal of the … 33 (2016) 2, pp. 551-575

Persistent link: https://www.econbiz.de/10011513995

Differences in Auditors' Materiality Assessments When Auditing Financial Statements and Sustainability Reports

Moroney, Robyn; Trotman, Ken - 2018

With increased interest in voluntary sustainability reports from investors and other stakeholders, more companies are having these reports assured. The issue of what is considered material in these assurance engagements is important, and yet research on materiality has focused only on financial...

Persistent link: https://www.econbiz.de/10014161891

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

Board governance mechanisms and sustainability reporting quality : a theoretical framework

Moses, Elaigwu; Ayoib Che Ahmad; Abdulmalik, Salau Olarinoye - In: Cogent business & management 7 (2020) 1, pp. 1-23

The presumed poor performance in terms of sustainability commitments and Sustainability Reporting Quality (SRQ) of quoted companies have incentivized stakeholders’ agitation relating to the Economic, Environmental, and Social (EES) impacts of companies’ operations. Business activities have...

Persistent link: https://www.econbiz.de/10012627530