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Application of principles from the International <IR> Framework for including sustainability disclosures within South African integrated reports

Herbert, Shelly; Graham, Mark - In: South African journal of accounting research 35 (2021) 1, pp. 42-68

Persistent link: https://www.econbiz.de/10012384055

A study of sustainability reporting disclosures for manufacturing MSMEs : evidence from India

Manvendra Pratap Singh; Roy, Mousumi - In: International journal of entrepreneurship and small business 38 (2019) 4, pp. 395-414

Persistent link: https://www.econbiz.de/10012168888

Do firms operating in a shared institutional environment have similar sustainability disclosure practices? : a comparative analysis of multinational and locally listed firms in Afr...

Penney, Emmanuel Kofi; Owusu-Ansah, Anthony; Amewu, Godfred - In: Cogent business & management 10 (2023) 2, pp. 1-19

difference between exclusively African market-listed firms and multinationals. Multinationals do not lead in sustainability … propitious sustainability initiatives and reporting of Western economies are not practised in the developing world. Unlike … Sensitive Industries (ESI) in which environmental policies seemingly make sustainability reporting quasi-mandatory. …

Persistent link: https://www.econbiz.de/10014504968

Sustainability reporting : a financial reporting perspective

Wagenhofer, Alfred - In: Accounting in Europe 21 (2024) 1, pp. 1-13

Persistent link: https://www.econbiz.de/10014511953

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

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

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 … was conducted based on eight sustainability reports. Second, we developed case studies for three of those firms by … influence its sustainability reporting level. Moreover, the case studies show a differentiated picture in regards to the …

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

The value of academic directors to stakeholders : evidence on corporate social responsibility reporting

Huang, Hsin-Yi; Lee, Cheng-Hsun; Liao, Chih-Hsien - In: Journal of international accounting research 20 (2021) 1, pp. 79-102

Persistent link: https://www.econbiz.de/10012585070

Determinants of CSR disclosure in Mexico

Arena, Claudia; Petrides, Yanira; Vourvachis, Petros - In: International journal of banking, accounting and … 11 (2020) 3, pp. 303-341

Persistent link: https://www.econbiz.de/10012250389

Seeking legitimacy through CSR reporting : evidence from China

Dai, Narisa Tianjing; Du, Fei; Young, S. Mark; Tang, Guliang - In: Journal of management accounting research : JMAR 30 (2018) 1, pp. 1-29

Persistent link: https://www.econbiz.de/10011906426