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Sustainability reporting trends : a systematic literature network analysis

Hyk, Vasyl; Vysochan, Oleh; Vysochan, Olha - In: Comparative economic research : Central and Eastern Europe 26 (2023) 2, pp. 7-31

Compiling and submitting sustainable development reports is a key area for reforming corporate reporting in light of … review of publications on "sustainability reporting". The study used bibliometric analysis of scientific periodicals from the … Scopus scientometric database between 2011-2021. The scientific papers selected by the keyword "sustainability reporting …

Persistent link: https://www.econbiz.de/10014339789

Exploring the accounting community perspective on the "Consultation Paper on Sustainability Reporting"

Carini, Cristian; Rocca, Laura; Veneziani, Monica; … - In: Financial reporting : journal of financial communication (2021) 1, pp. 67-96

Persistent link: https://www.econbiz.de/10014489666

Sustainability reporting practice of listed companies in Turkey : are they hard or soft sustainability disclosurers?

Hazır, Çağrı Aksoy - In: Sustainable finance: challenges, opportunities and …, (pp. 187-203). 2023

Persistent link: https://www.econbiz.de/10014468174

Sustainability reporting and audit committee attributes : evidence from banks in Indonesia

Meutia, Inten; Yaacob, Zulnaidi; Kartasari, Shelly F. - In: Asian Academy of Management journal 28 (2023) 2, pp. 309-332

This paper examined the effects of audit committee attributes on the sustainability reporting (SR) of commercial banks …

Persistent link: https://www.econbiz.de/10014461416

Protect, respect, remedy, and report? : development of human rights reporting in the context of formal institutional settings

Hubers, Frank; Thijssens, Thomas - In: Corporate social responsibility and environmental management 30 (2023) 6, pp. 2783-2798

Persistent link: https://www.econbiz.de/10014426695

Understanding the sustainability reporting landscape and research opportunities in accounting

Dechow, Patricia M. - In: The accounting review : a publication of the American … 98 (2023) 5, pp. 481-493

Persistent link: https://www.econbiz.de/10014375007

Earnings management and sustainability reporting disclosure : some insights from Indonesia

Ningsih, Sri; Prasetyo, Khusnul; Puspitasari, Novi; … - In: Risks : open access journal 11 (2023) 7, pp. 1-19

It is widely recognised that the ability of e-commerce businesses to predict conversion probability, i.e., acceptance probability, is critically important in today's business environment. While the issue of conversion prediction based on browsing data in various e-commerce websites is broadly...

Persistent link: https://www.econbiz.de/10014375419

Do ESG reporting guidelines and verifications enhance firms' information disclosure?

Darnall, Nicole; Ji, Hyunjung; Iwata, Kazuyuki; … - In: Corporate social responsibility and environmental management 29 (2022) 5, pp. 1214-1230

Persistent link: https://www.econbiz.de/10013406979

Exploring sustainable development goals reporting practices : from symbolic to substantive approaches : evidence from the energy sector

Manes Rossi, Francesca; Nicolò, Giuseppe - In: Corporate social responsibility and environmental management 29 (2022) 5, pp. 1799-1815

Persistent link: https://www.econbiz.de/10013407048

Sustainability reporting of German healthcare companies : a comparison

Sassen, Remmer; Stoffel, Miriam; Braun, Vera - In: International journal of comparative management 4 (2022) 2, pp. 102-120

This study assesses the status quo of sustainability reporting by German healthcare companies. First, content analysis … investigating the further reporting environment. The results indicate that the specific business sector of a company does not … influence its sustainability reporting level. Moreover, the case studies show a differentiated picture in regards to the …

Persistent link: https://www.econbiz.de/10014287824