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From voluntarism to regulation : effects of Directive 2014/95/EU on sustainability reporting in the EU

Ottenstein, Philipp; Erben, Saskia; Jost, Sébastien; … - In: Journal of applied accounting research 23 (2022) 1, pp. 55-98

Persistent link: https://www.econbiz.de/10012990374

Corporate social responsibility performance and sustainability reporting in SMEs : an analysis of owner-managers' perceptions

Moneva, José M.; Hernández-Pajares, Julio - In: International journal of sustainable economy 10 (2018) 4, pp. 405-420

Persistent link: https://www.econbiz.de/10011997568

Is the time ripe for global binding norms for corporate accountability?

Stec, Stephen; Paszkiewicz, Magdalena; Antypas, Alexios - In: International journal of innovation and sustainable … 11 (2017) 2/3, pp. 130-148

Persistent link: https://www.econbiz.de/10011866452

The state-of-the-art of corporate social responsibility reporting practices and their contribution to sustainable development : analysing CSR patterns framed by sustainable develop...

Dragu, Ioana-Maria - In: International journal of social entrepreneurship and … 5 (2020) 3, pp. 213-223

Persistent link: https://www.econbiz.de/10012523186

Developing a corporate director's internal fiduciary duty to promote corporate sustainability : a comparative survey of hard and soft laws benchmarking Nigerian law

Ajai, Olawale - In: International journal of business governance & ethics : … 13 (2018) 2, pp. 170-198

Persistent link: https://www.econbiz.de/10012040460

Exploring the relationship between sustainability reporting and sustainability management practices

Pérez-López, Diego; Moreno-Romero, Ana; Barkemeyer, Ralf - In: Business strategy and the environment 24 (2015) 8, pp. 720-734

Persistent link: https://www.econbiz.de/10011457642

Sustainability reporting in view of the European sustainable finance taxonomy : is the financial sector ready to disclose circular economy?

Moneva, José M.; Scarpellini, Sabina; Aranda-Usón, Alfonso - In: Corporate social responsibility and environmental management 30 (2023) 3, pp. 1336-1347

Persistent link: https://www.econbiz.de/10014325497

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

Initiative (GRI) CSR checklist. Interpretive content analysis was conducted on the website publications and relevant reports of …This study compares the quality of Corporate Social Responsibility (CSR) practices and reporting of firms operating in … African countries. The study's findings indicate (1) a Low CSR disclosure rate and (2) no significant CSR disclosure …

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

The role of HRD in CSR, sustainability, and ethics : a relational model

Ardichvili, Alexandre - In: Human resource development review : HRD review 12 (2013) 4, pp. 456-473

Persistent link: https://www.econbiz.de/10010232595

Recommendations for the design of sustainability reporting standards under the Corporate Sustainability Reporting Directive (CSRD) : policy paper

Lautermann, Christian; Hoffmann, Esther; Young, Carla; … - Deutschland / Umweltbundesamt - 2020

The European Commission’s draft of the new Corporate Sustainability Reporting Directive (CSRD) is intended to extend European sustainability reporting standards to cover all companies falling under the scope of the directive. Based on a comprehensive evaluation of non-financial statements of...

Persistent link: https://www.econbiz.de/10012815102