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The Materiality Assessment and Stakeholder Engagement : A Content Analysis of Sustainability Reports
Torelli, Riccardo - 2019
Materiality is the driver through which companies can select issues to be included in non-financial reports favouring expectations of all the stakeholders. The aim of this research is to investigate, under the lens of Stakeholder Theory and Instrumental Stakeholder Theory, the possible...
Persistent link: https://www.econbiz.de/10012865118
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Do Corporate Sustainability and Sustainable Finance Generate Better Financial Performance? A Review and Meta-analysis
Atz, Ulrich; Van Holt, Tracy; Liu, Zongyuan Zoe; Bruno, … - 2021
Sustainability in business and ESG (environmental, social, and governance) in finance has entered the mainstream and has generated thousands of research articles that analyze its correlation with financial performance. We surveyed 1,141 primary peer-reviewed papers and 27 meta-reviews (based on...
Persistent link: https://www.econbiz.de/10013244037
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Mandatory CSR and Sustainability Reporting : Economic Analysis and Literature Review
Christensen, Hans Bonde; Hail, Luzi; Leuz, Christian - 2021
This study collates potential economic effects of mandated disclosure and reporting standards for corporate social …
Persistent link: https://www.econbiz.de/10013323922
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Conformity of annual reports to an integrated reporting framework : ASE listed companies
Altarawneh, Ghada A.; Al-Halalmeh, Asma’a Omar - In: International Journal of Financial Studies : open … 8 (2020) 3/50, pp. 1-24
The objectives of this study are to determine the level of conformity between Current Issued Reports (CIRs) and Integrated Report (IR) elements of the Amman Stocks Exchange (ASE) listed companies, as well as to determine whether the investigated corporate characteristics (size, age, quality...
Persistent link: https://www.econbiz.de/10012291878
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On the determinants and effects of corporate tax transparency : review of an emerging literature
Müller, Raphael; Spengel, Christoph; Vay, Heiko - 2020
firms’ tax disclosure decisions, (ii) informativeness of different kinds of tax-related disclosure, and (iii) effects of …
Persistent link: https://www.econbiz.de/10012314727
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Board leadership structure and human capital disclosure : role of independent directors
Tejedo-Romero, Francisca; Tejada Ponce, Angel; … - In: European research on management and business economics 29 (2023) 3, pp. 1-12
disclosure (HCD) provided by companies. It uses a self-constructed disclosure index to quantify the level of human capital …
Persistent link: https://www.econbiz.de/10014480017
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Web-based Corporate Reporting in Bangladesh:An Exploratory Study
Dutta, Probal; Bose, Sudipta - Volkswirtschaftliche Fakultät, … - 2007
This research paper investigates the utilization of the Internet for communicating corporate information by the listed companies of Bangladesh.The sample for the study consists of 268 companies listed on the Dhaka Stock Exchange (DSE) and the Chittagong Stock Exchange (CSE). Corporate websites...
Persistent link: https://www.econbiz.de/10005620120
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Impact of a new accounting standard on social and environmental mandatory reporting in financial statements: The case of largest companies in Gipuzkoa (2007-2008)
Gómez, Nagore Aranguren; Laburu, Elena Ochoa; Laburu, … - In: EKONOMIAZ 84 (2013) 03, pp. 320-345
This paper sets out to analyze the disclosure of mandatory social and environmental information by a sample of large … 2008. The objective of this study is to explore the impact of the new standard in the disclosure of mandatory social and … disclosure indexes were developed. Results evidence a high level of compliance with the standard but low quality information …
Persistent link: https://www.econbiz.de/10010748184
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Sustainability disclosure and reputation: a comparative study
Michelon, Giovanna - Dipartimento di Scienze Economiche "Marco Fanno", … - 2007
?This paper aims to explore the relationship between a company's sustainability disclosure and its reputation. The … Global Index (World1), matched on country, industry and size. The extent of sustainability disclosure is determined using the … extent of sustainability disclosure. Furthermore, results indicate that European companies disclose more than US companies …
Persistent link: https://www.econbiz.de/10005786730
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Responsabilidad social corporativa en el sector eléctrico
Rosario, Arturo Haro de; Sánchez, María Nieves Benítez; … - In: REVISTA FINANZAS Y POLÍTICA ECONÓMICA (2011)
ResumenEn los últimos años, la responsabilidad social corporativa se ha convertidoen un factor clave de la gestión empresarial. Así, han surgido nuevosprincipios y prácticas empresariales encaminadas a procurar el desarrollo sostenibleatendiendo a la problemática medioambiental y social....
Persistent link: https://www.econbiz.de/10010763100