sustainability plan by addressing their “Triple Bottom Line Reporting” which includes paying close attention to their economic … Reporting (TBLR) is considered to be a sine qua non for corporate growth on a sustained basis. The most vital challenge … confronting by the Indian corporate houses while adopting Triple Bottom Line Reporting (TBLR) approach in their corporate agenda …

Prior studies show that corporate social responsibility (CSR) reporting is informative to investors but lacks … greater CSR reporting credibility. We find that audit fees are positively associated with the likelihood of standalone CSR … commitment to higher financial reporting quality has the potential to bring positive externality to firms' non …

concerning its' social and environmental commitment. The weakest point in CSR systems of Serbian companies is reporting about non … that CSR reporting is not mandatory, large number of companies does not prepare CSR reports, because they do not realize … the need and the purpose of these reports. The results could raise awareness about CSR reporting among Serbian companies …

, the organisations integrate financial, social and sustainability reporting. In this light, this chapter provides a … disclosures. Afterwards, it describes the International Integrated Reporting Council's IR Framework and its guiding principles … reporting …

Students are introduced to the concepts of sustainability reporting and the latest trend, integrated reporting, by … reporting practices of Telenet, a Belgian telecommunication company, the case demonstrates the pivotal role of materiality and … completeness in assessing the quality of sustainability reporting. Moreover, by revealing that an integrated strategy is crucial in …

We examine the transition to mandatory corporate social responsibility (CSR) reporting by large European listed … companies around Directive 2014/95/EU. The new Directive defines quality reporting principles establishing minimum topic … the Directive. Using a difference-in-difference model where countries already having mandatory reporting rules serve as …

reporting quality (IRQ) based on the reporting companies' field of activity. The study focusses on designing a sensitivity …

The Paper’s goals: For the last two decades, sustainability reporting has increasingly been gaining the attention of … products sector. The aim of this paper is to investigate the scope and quality of sustainability reporting practices of … current literature on sustainability reporting and non-financial (NFI) reporting. The empirical part of the paper will be …

Prior studies show that corporate social responsibility (CSR) reporting is informative to investors but lacks … greater CSR reporting credibility. We find that audit fees are positively associated with the likelihood of standalone CSR … commitment to higher financial reporting quality has the potential to bring positive externality to firms' non …