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Judgment and decision making research on CSR reporting in the COVID-19 pandemic environment

Humphreys, Kerry A.; Trotman, Ken T. - In: Accounting and finance 62 (2022) 1, pp. 739-765

Persistent link: https://www.econbiz.de/10013166437

Making Non-Financial Information Count : Accountability and Materiality in Sustainability Reporting

Mosca, Chiara - 2020

mere duplication of materiality in accounting, auditing and financial markets regulation. The relevant benchmark to assess …

Persistent link: https://www.econbiz.de/10012841784

Evolution of Corporate Reporting : From Stand-Alone Corporate Social Responsibility Reporting to Integrated Reporting

Rupley, Kathleen Hertz - 2017

Both financial and corporate social responsibility (CSR) reporting are bound by global constraints. A common trait among the reporting systems is a growing movement toward comparability and accountability. Global pressures initially motivated the push toward standalone CSR reporting and now...

Persistent link: https://www.econbiz.de/10012944536

A Tale of Accountability Trivia : What is the Status of Social Accountability in Bangladesh?

Mollah, Md. Awal Hossain - 2017

The aim of this paper is to introduce and explore the trivia of accountability, which is indispensable for ensuring rule of law, human rights and good governance in a country. The paper intends to depict the theoretical aspects of accountability, its typology, mechanisms, and application in the...

Persistent link: https://www.econbiz.de/10012970100

Corporate Accountability Reporting and High-Profile Misconduct

Christensen, Dane M. - 2016

I investigate whether corporate accountability reporting helps protect firm value. Specifically, I examine: 1) whether corporate accountability reporting helps firms prevent the occurrence of high-profile misconduct (e.g., bribery, kickbacks, discrimination), and 2) whether prior corporate...

Persistent link: https://www.econbiz.de/10013004117

Recent Developments in Social and Environmental Accounting Research

Eugénio, Teresa - 2016

environmental accounting from 2000 to 2006.Design/Methodology/Approach - A literature review of the articles examining social and … environmental matters published in selected accounting journals allows the identification of the key content issues, methodologies … and research questions which have been predominant in the SEAR (Social Environmental Accounting Research) area. It also …

Persistent link: https://www.econbiz.de/10013006880

The multi-faceted dimensions for the disclosure quality of non-financial information in revising directive 2014/95/EU

Fiandrino, Simona; Gromis di Trana, Melchiorre; … - In: Journal of applied accounting research 23 (2022) 1, pp. 274-300

Persistent link: https://www.econbiz.de/10012990393

Perceptions of Corporate Social and Environmental Accounting and Reporting Practices from Accountants in Bangladesh

Islam, M. Azizul - 2016

accounting and reporting practices in a developing country such as Bangladesh.Design/methodology/approach: Members of the … social and environmental accounting and reporting practices in Bangladesh.Findings: Whilst the findings show that accountants … have positive attitudes toward corporate social and environmental accounting, progress is limited, with the absence of ICAB …

Persistent link: https://www.econbiz.de/10012993493

Dialogical turn of accounting and accountability integrated reporting in non-profit and public-sector organisations

Pärl, Ülle; Paemurru, Elina; Paemurru, Kristjan; … - In: Journal of public budgeting, accounting & financial … 34 (2022) 1, pp. 27-51

Persistent link: https://www.econbiz.de/10012798065

Article 11 : Integrated Reporting or Non-Financial Reporting?

Villiers, Charlotte - 2014

Persistent link: https://www.econbiz.de/10013040499