environmental, social and governance (ESG) content, materiality and assurance mechanisms in their corporate disclosures. Very often …, the organisations integrate financial, social and sustainability reporting. In this light, this chapter provides a … disclosures. Afterwards, it describes the International Integrated Reporting Council's IR Framework and its guiding principles …

' environmental, social and governance (ESG) disclosures, and explain the purpose of integrated thinking and reporting … corporate communication. This research explores the GRI's latest Sustainability Reporting Standards as it sheds light on IIRC's …

beneficial corporate behavior by increasing information quality through reporting standards. We find that Corporate Social …Governments and regulators often impose reporting requirements for a specific class of activities, to encourage … Responsibility (CSR) reports tend to increase the prevalence of voluntary CSR reporting standards, but little evidence that the …

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 …

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 …

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 …

We investigate whether firms’ corporate social performance (CSP) ratings impact their performance (cost of capital) and …

social sustainability. The new framework of sustainable indicators allow prioritization when choosing LED/SSL products and …

The present paper proposes an overview of the existing literature covering several aspects related to environmental …, social, and governance (ESG) factors. Specifically, we consider studies describing and evaluating ESG methodologies and those …