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Hilfestellung und Zweifelsfragen bei der Wesentlichkeitsanalyse nach den ESRS : Überblick über verfügbare Hilfsmittel und resultierende Zweifelsfragen
Herold, Christian; Grottel, Gregor; Klein, Lukas - In: IRZ : Zeitschrift für internationale Rechnungslegung 19 (2024) 7/8, pp. 337-342
Persistent link: https://www.econbiz.de/10014633163
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Einzelfragen zur Nachhaltigkeitsberichterstattung nach ESRS : Entwurf einer IDW-Stellungnahme zur Rechnungslegung : ESRS-Modulverlautbarung (IDW RS FAB 100)
Zwirner, Christian; Boecker, Corinna - In: IRZ : Zeitschrift für internationale Rechnungslegung 19 (2024) 4, pp. 149-152
Persistent link: https://www.econbiz.de/10014557437
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Die Wesentlichkeitsanalyse gemäß den European Sustainability Reporting Standards (ESRS) : Überblick über die Anforderungen der ESRS und erste Erkenntnisse aus der Praxis
Herold, Christian; Grottel, Gregor; Klein, Lukas - In: IRZ : Zeitschrift für internationale Rechnungslegung 18 (2023) 11, pp. 475-481
Persistent link: https://www.econbiz.de/10014440426
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Neue Wege in der Nachhaltigkeitsberichterstattung von Finanzinstituten
Krakuhn, Joachim; Gilles, Elena; Cikanek, Sebastian Johannes - In: IRZ : Zeitschrift für internationale Rechnungslegung 18 (2023) 3, pp. 129-136
Persistent link: https://www.econbiz.de/10014228633
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Exploring the role of companies and sustainability disclosure in achieving sustainable development goals : a focus on zero hunger and social inclusion
Damiano, Rodolfo; Di Maria, Chiara - In: Corporate social responsibility and environmental management 31 (2024) 4, pp. 2715-2732
Persistent link: https://www.econbiz.de/10014631480
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Assessment of social accountability through SDGs of corporate sector during COVID-19 in India
Goyal, Resham; Dangwal, Ramesh Chandra - In: Global business review 23 (2022) 6, pp. 1492-1519
Persistent link: https://www.econbiz.de/10013479694
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The impact of the United Nations Sustainable Development Goals on corporate sustainability reporting
Whittingham, Keith L.; Earle, Andrew G.; Leyva-de la … - In: Business research quarterly : BRQ 26 (2023) 1, pp. 45-61
In 2015, the United Nations launched the SUSTAINABLE DEVELOPMENT GOALS (SDGs) in collaboration with civil society and firms, recognizing that leading firms have the potential to innovate bold solutions at scale to achieve global sustainability. Exploring the impact of the SDGs' launch on firms,...
Persistent link: https://www.econbiz.de/10014281535
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Sustainable Development Goals and the mining industry
Papafloratos, Triantafyllos; Markidis, Ioannis; … - In: Sustainable International Business : Smart Strategies …, (pp. 403-432). 2023
Persistent link: https://www.econbiz.de/10014447595
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Measuring the impact of business : sustainability reporting by corporations in Emerging Asia
Sta. Romana, Leonardo L. - 2018
This study addresses the issue of sustainability reporting by corporations, and the framework(s) and guidelines used in the preparation of those annual reports. It takes as its starting point the UN Sustainable Development Goal 12: "Ensure sustainable consumption and production patterns", with...
Persistent link: https://www.econbiz.de/10011867187
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Shifting perspectives : unveiling the dual nature of sustainability materiality in integrated reports
Setia, Neelam; Abhayawansa, Subhash; Joshi, Mahesh; … - In: Meditari accountancy research 32 (2024) 4, pp. 1291-1323
Persistent link: https://www.econbiz.de/10015078881