Narrow search
Showing 1 - 10 of 139,689
Cover Image
Sustainability reporting trends : a systematic literature network analysis
Hyk, Vasyl; Vysochan, Oleh; Vysochan, Olha - In: Comparative economic research : Central and Eastern Europe 26 (2023) 2, pp. 7-31
review of publications on "sustainability reporting". The study used bibliometric analysis of scientific periodicals from the … Scopus scientometric database between 2011-2021. The scientific papers selected by the keyword "sustainability reporting … sustainability reporting in accounting are sustainable development, sustainability, decision‑making, sustainability reporting, and …
Persistent link: https://www.econbiz.de/10014339789
Cover Image
Mapping future trends in integrated reporting, CSR and business sustainability research : a cluster-based approach
Grosu, Veronica; Brinzaru, Simona-Maria; Ciubotariu, … - In: Proceedings of the ENTRENOVA - ENTerprise REsearch … 8 (2022) 1, pp. 264-286
analysis of the literature on corporate social responsibility (CSR), business sustainability (BS), and integrated reporting (IR …
Persistent link: https://www.econbiz.de/10014308365
Cover Image
The Materiality Assessment and Stakeholder Engagement : A Content Analysis of Sustainability Reports
Torelli, Riccardo - 2019
sustainability/integrated report in the years 2013, 2014, 2015 and 2016 following guidelines of GRI and IIRC (a total of 148 reports …
Persistent link: https://www.econbiz.de/10012865118
Cover Image
Economic Analysis of Widespread Adoption of CSR and Sustainability Reporting Standards
Christensen, Hans Bonde - 2019
sustainability) disclosure and reporting standards in the United States. It is based on an extensive review of the academic … policies themselves. Our analysis yields a number of insights that are relevant to the current debate on CSR and sustainability …
Persistent link: https://www.econbiz.de/10012894935
Cover Image
Economic Analysis of Widespread Adoption of CSR and Sustainability Reporting Standards : Structured Overview of CSR Literature
Christensen, Hans Bonde - 2019
Sustainability Reporting Standards,” Research report (available at SSRN: https://ssrn.com/abstract=3315673), we classify and briefly … summarize extant academic literature on corporate social responsibility (CSR) and sustainability reporting. Based on a …
Persistent link: https://www.econbiz.de/10012895221
Cover Image
Real Effects of a Widespread CSR Reporting Mandate : Evidence from the European Union's CSR Directive
Fiechter, Peter; Hitz, Joerg-Markus; Lehmann, Nico - 2022
We investigate real effects of a widespread corporate social responsibility (CSR) reporting mandate. In 2014, the European Union (EU) passed Directive 2014/95 (hereafter, “CSR Directive”), mandating large listed EU firms to prepare annual nonfinancial reports beginning from fiscal year 2017...
Persistent link: https://www.econbiz.de/10014238691
Cover Image
Real Effects of a Widespread CSR Reporting Mandate : Evidence from the European Union’s CSR Directive
Fiechter, Peter; Hitz, Joerg-Markus; Lehmann, Nico - 2022
We investigate real effects of a widespread corporate social responsibility (CSR) reporting mandate. In 2014, the European Union (EU) passed Directive 2014/95 (hereafter, “CSR Directive”), mandating large listed EU firms to prepare annual nonfinancial reports beginning from fiscal year 2017...
Persistent link: https://www.econbiz.de/10013306692
Cover Image
Corporate social responsibility (CSR) and environmental social governance (ESG) : disclosure of European banks
Löw, Edgar; Erichsen, Giulia; Liang, Benjamin; … - 2021
In the European Union the goal of transition towards a carbon-neutral economy by 2050 is identified as a major aim of the European Commission. The integral role of the financial services sector in funding such investments and enhancing the (re-) direction and allocation of capital flows towards...
Persistent link: https://www.econbiz.de/10012438988
Cover Image
Corporate social responsibility reports of European banks : an empirical analysis of the disclosure quality and its determinants
Löw, Edgar; Klein, Deborah E.; Pavicevac, Adrian - 2020
Banks are crucial enablers of financial and economic development. They have an immense corporate social responsibility (CSR) towards society. Bank´s CSR activities are considered increasingly vital for their own success and sustainable growth, especially as they operate in a business...
Persistent link: https://www.econbiz.de/10012161187
Cover Image
Multinationals’ Accountability on Sustainability : The Evolution of Third-Party Assurance of Sustainability Reports
Perego, Paolo; Kolk, Ans - 2013
organizational accountability for sustainability. Using a panel of Fortune Global 250 firms over a period of ten years, we document … the diffusion patterns of third-party assurance of sustainability reports. We specifically investigate how evolving … sustainability assurance statements. The results illustrate great variability in the adoption of assurance practices in the formative …
Persistent link: https://www.econbiz.de/10014169456