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The expansion of non-financial reporting : an exploratory study
Stolowy, Hervé; Paugam, Luc - 2018
Persistent link: https://www.econbiz.de/10012115816
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The expansion of non-financial reporting : an exploratory study
Stolowy, Hervé; Paugam, Luc - In: Accounting and business research : a research quarterly … 48 (2018) 5, pp. 525-548
Persistent link: https://www.econbiz.de/10011893072
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The determinants of TCFD reporting : a focus on the Italian context
Principale, Salvatore; Pizzi, Simone - In: Administrative Sciences : open access journal 13 (2023) 2, pp. 1-12
protect investors and stakeholders through a more transparent and complete disclosure on the subject. However, the adoption of …
Persistent link: https://www.econbiz.de/10014246116
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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 …Der Entwurf der Europäischen Kommission zur weiterentwickelten Corporate Sustainability Reporting Directive (CSRD … European sustainability reporting standards to cover all companies falling under the scope of the directive. Based on a …
Persistent link: https://www.econbiz.de/10012815102
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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
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Discussion of "The evolution of environmental reporting in Europe: the role of financial and non-financial regulation"
Charitou, Andreas - In: The international journal of accounting 57 (2022) 2, pp. 1-15
Persistent link: https://www.econbiz.de/10013384120
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Floodlight or spotlight? : public attention and the selective disclosure of environmental information
Pope, Shawn; Peillex, Jonathan; El Ouadghiri, Imane; … - In: Journal of management studies : JMS 61 (2024) 4, pp. 1230-1265
Persistent link: https://www.econbiz.de/10014543816
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A multi-perspective exploration of the environmental website disclosure in global manufacturing
Thimm, Heiko; Rasmussen, Karsten Boye - In: Business strategy and the environment 32 (2023) 4, pp. 1719-1738
Persistent link: https://www.econbiz.de/10014328829
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Do ESG reporting guidelines and verifications enhance firms' information disclosure?
Darnall, Nicole; Ji, Hyunjung; Iwata, Kazuyuki; … - In: Corporate social responsibility and environmental management 29 (2022) 5, pp. 1214-1230
Persistent link: https://www.econbiz.de/10013406979
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Circular economy and environmental disclosure in sustainability reports : empirical evidence in cosmetic companies
Tiscini, Riccardo; Martiniello, Laura; Lombardi, Rosa - In: Business strategy and the environment 31 (2022) 3, pp. 892-907
Persistent link: https://www.econbiz.de/10013164431