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The impact of the accountability on accounting development as the essence of sustainability accounting

Zyznarska-Dworczak, Beata - In: Problems of management in the 21st century 14 (2019) 1, pp. 73-83

Persistent link: https://www.econbiz.de/10012151048

Making materiality determinations : a context-based approach

McElroy, Mark W. - 2019

determinations that are, in the parlance of sustainability management, context-based. As such, the method proposed is normative and …

Persistent link: https://www.econbiz.de/10012130332

The extent of the obligation for the Islamic banks working in Jordan in the disclosure of the social responsibility accounting in their financial statements

Al-Rawashdeh, Hani Ali Aref; Al-Bawab, Atef Aqeel - In: International journal of economics and finance 9 (2017) 1, pp. 180-189

Persistent link: https://www.econbiz.de/10011617836

Expectations for sustainability reporting from users, preparers, and the accounting profession

Elkins, Hamilton; Entwistle, Gary; Schmidt, Regan N. - In: International journal of disclosure and governance 21 (2024) 1, pp. 143-164

Persistent link: https://www.econbiz.de/10014511759

Audited Financial Reporting and Voluntary Disclosure of Corporate Social Responsibility (CSR) Reports

Chen, Long - 2016

Prior studies show that corporate social responsibility (CSR) reporting is informative to investors but lacks credibility. This study examines whether a commitment to audits of financial outcomes, proxied by audit fees, is associated with greater CSR reporting credibility. We find that audit...

Persistent link: https://www.econbiz.de/10012999531

Langfristige Perspektiven und Nachhaltigkeit in der Rechnungslegung

Wagner, Udo (ed.); Schaffhauser-Linzatti, Michaela (ed.) - 2017

-- Immaterielles Vermögen -- Nachhaltigkeit -- Steuerliche Aspekte -- Wertorientierte Steuerungssysteme -- Performancesteuerung. … Unternehmensrecht. Während sich das Prinzip der Nachhaltigkeit in vielen anderen Funktionalbereichen der Betriebswirtschaft schon vor … ● Nachhaltigkeit ● Steuerliche Aspekte ● Wertorientierte Steuerungssysteme ● Performancesteuerung Die Herausgeber Univ.-Prof. Dipl …

Persistent link: https://www.econbiz.de/10014019267

Corporate social responsibility orientation and textual features of financial disclosures

Soliman, Marwa; Ben Amar, Walid - In: International review of financial analysis 84 (2022), pp. 1-14

Persistent link: https://www.econbiz.de/10013472957

A critical reflection on voluntary corporate non-financial and sustainability reporting and disclosure : lessons learnt from two case studies on integrated reporting

Pigatto, Giacomo; Cinquini, Lino; Dumay, John; Tenucci, … - In: Journal of accounting & organizational change : JAOC 19 (2023) 2, pp. 250-278

Persistent link: https://www.econbiz.de/10014325389

Debating accounting and sustainability : from incompatibility to rapprochement in the pursuit of corporate sustainability

Baker, Max; Gray, Rob; Schaltegger, Stefan - In: Accounting, auditing & accountability journal 36 (2023) 2, pp. 591-619

Persistent link: https://www.econbiz.de/10014280381

Ganzheitliches Reporting als Management-Instrument : ein kennzahlenbasierter Ansatz zur Nachhaltigkeits-Implementierung

Krause, Hans-Ulrich - 2016

-Implementierung im Sinne der drei Dimensionen „Profit – People – Planet" zu Sustainability Balanced Scorecards zeigt das …

Persistent link: https://www.econbiz.de/10014482238