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Non-financial reporting is the basic tool for presenting the implementation of sustainability goals (SDGs). This paper … literature, will be prepared in the area of the subject taken, including relations between the main concepts: sustainability, non …
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und zugehörigen Indikatoren wurden basierend auf den Sustainability Development Goals, der Deutschen … kommt in einem zukünftigen Monitoring eine wesentliche Bedeutung zu, da es sich bei Nachhaltigkeit um ein normatives Konzept … information on the status of the bioeconomy, a monitoring concept that assesses the bio-based resources and sustainability effects …
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This study investigates the disclosure levels of Romanians listed companies' pre and post the implementation of the European Directive 2014/95 (EUD) in order to explore the effects of the new regulation entered into force in January 2017, under the institutional lens. Moreover, the paper...
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GRI reporting was created with a dual purpose: on one hand, to grow awareness for the entities, regarding the importance of their involvement in social activities, and on the other hand, to answer to the need of transparency of stakeholders in decision-making process. For this reason, in 2010,...
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