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An emerging economy perspective on corporate sustainability reporting – main actors' views on the current state of affairs in Pakistan
Mahmood, Zeeshan; Kouser, Rehana; Masud, Md. Abdul Kaium - In: Asian Journal of Sustainability and Social … 4 (2019) 8, pp. 1-31
developing country context. This qualitative study is based on the interviews of 20 individuals and organizations from Pakistan … the emergence and development of SR in Pakistan, the structural and cultural conditions that exist in the societal context … of Pakistan significantly impact the disclosure practices and organizational rationales for SR. In particular, weak …
Persistent link: https://www.econbiz.de/10012217628
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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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Application of the global reporting initiative sustainability reporting framework in Greece
Myrgioti, Olga; Tsoulfas, Giannis T.; Rachaniotis, Nikos P. - In: International journal of decision sciences, risk and … 5 (2013) 2, pp. 180-211
Persistent link: https://www.econbiz.de/10010487334
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Evolution of corporate reporting : from stand-alone corporate social responsibility reporting to integrated reporting
Rupley, Kathleen Hertz; Brown, Darrell; Marshall, Scott - In: Research in accounting regulation 29 (2017) 2, pp. 172-176
Persistent link: https://www.econbiz.de/10011811210
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The relationship between femininity and sustainability reporting
Gallén, María L.; Peraita, Carlos - In: Corporate social responsibility and environmental management 24 (2017) 6, pp. 496-508
Persistent link: https://www.econbiz.de/10011890657
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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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The influence of non-governmental organizations (NGOs) on the development of voluntary sustainability accounting reporting rules
Sisaye, Seleshi - In: Journal of business and socio-economic development 1 (2021) 1, pp. 5-23
evolution of Global Reporting Initiative (GRI). GRI is a sustainability report disclosed by business organizations to meet the … demands and interests of various stakeholders. These stakeholders’ needs have influenced GRI and its guidelines. Design … economic performances that businesses disclose in GRI. Originality/value GRI has provided the foundation for integrated …
Persistent link: https://www.econbiz.de/10014308899
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Towards a comprehensive corporate sustainability performance evaluation in Pakistan : an investigation into corporate sustainability disclosure quality and comparison of GRI and no...
Alam, Zaheer; Tariq, Yasir Bin - In: Global business review 23 (2022) 6, pp. 1353-1374
Persistent link: https://www.econbiz.de/10013479686
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The effects of corporate governance on environmental sustainability reporting : empirical evidence from South Asian countries
Masud, Md. Abdul Kaium; Nurunnabi, Mohammad; Bae, Seong Mi - In: Asian journal of sustainability and social responsibility 3 (2018) 3, pp. 1-26
-country examination of CG and ESRP in this region. The study takes three SA countries (Bangladesh, India, and Pakistan) and 88 listed … organizations’ sustainability reports during the years 2009-2016 from the Global Reporting Initiative (GRI) database. The study … no association between ESRP and family ownership, female directorship, and CSR and environmental committees. We conclude …
Persistent link: https://www.econbiz.de/10011972851