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Interne Ansätze zur Nachhaltigkeitsbewertung inder externen Berichterstattung : konzeptionelleund empirische Analyse der DAX-Unternehmen
Gawenko, Wladislav; Richter, Fanny; Hinz, Michael; … - In: Die Unternehmung : Swiss journal of business research … 74 (2020) 3, pp. 264-284
Persistent link: https://www.econbiz.de/10012290871
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Accounting, value relevance and corporate social responsibility
Gietl, Simon - 2013
Persistent link: https://www.econbiz.de/10010384479
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Sustainability reporting at German and Austrian universities
Lopatta, Kerstin; Jaeschke, Reemda - In: International journal of education economics and development 5 (2014) 1, pp. 66-90
Persistent link: https://www.econbiz.de/10010409298
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Mandatory CSR and sustainability reporting : economic analysis and literature review
Christensen, Hans B.; Hail, Luzi; Leuz, Christian - In: Review of accounting studies 26 (2021) 3, pp. 1176-1248
Persistent link: https://www.econbiz.de/10012659674
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Green and more : Aktualisierung der GRI-Standards : Auswirkungen für die Praxis
Borcherding, Nils; Beck, Mario - In: WPg : Kompetenz schafft Vertrauen 75 (2022) 6, pp. 336-338
Persistent link: https://www.econbiz.de/10013188351
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Zur Überarbeitung der GRI-Universalstandards : die Global Reporting Initiative (GRI) im Spannungsfeld zwischen Souveränität und Kooperation
Stawinoga, Martin - In: WPg : Kompetenz schafft Vertrauen 75 (2022) 9, pp. 514-522
Persistent link: https://www.econbiz.de/10013191106
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Accountability on sustainability in Central and Eastern Europe : an empirical assessment of sustainability-related assurance
Pasko, Oleh; Balla, Inna; Levytska, Inna; Semenyshena, … - In: Comparative economic research : Central and Eastern Europe 24 (2021) 3, pp. 27-52
The paper explores how companies from Central and Eastern Europe adopt assurance practices to provide accountability for sustainability. Drawing on modified coding rules from prior research, a conventional content analysis of 36 assurance statements companies from nine countries was conducted....
Persistent link: https://www.econbiz.de/10012666911
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Accounting information lending decision : does sustainability disclosure matter?
Aifuwa, Hope Osayantin; Saidu, Musa; Enehizena, … - In: Copernican Journal of Finance & Accounting : CJF&A 8 (2019) 4, pp. 61-89
Persistent link: https://www.econbiz.de/10012242090
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Towards reporting for sustainable development
Zgrzywa-Ziemak, Anna - In: Efficiency in business and economics : proceedings from …, (pp. 293-309). 2018
organization unclear in the sustainable development). Particularly worthy of attention is the GRI's Framework. It seems to be …, in business practice, this standard is the manifestation of individualistic-egoistic values. The GRI's Framework shows …
Persistent link: https://www.econbiz.de/10012230886
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Reporting of non-financial performance indicators : a useful tool for a sustainable marketing strategy
Calu, Adriana; Negrei, Costel; Calu, Daniela Artemisa; … - In: Amfiteatru economic : an economic and business research … 17 (2015) 40, pp. 977-993
indicators proposed by the Global Reporting Initiative (GRI) and the degree in which, for marketing purposes, there is a …
Persistent link: https://www.econbiz.de/10011824720