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Making materiality determinations : a context-based approach
McElroy, Mark W. - 2019
determinations that are, in the parlance of sustainability management, context-based. As such, the method proposed is normative and …
Persistent link: https://www.econbiz.de/10012130332
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The impact of the accountability on accounting development as the essence of sustainability accounting
Zyznarska-Dworczak, Beata - In: Problems of management in the 21st century 14 (2019) 1, pp. 73-83
Persistent link: https://www.econbiz.de/10012151048
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Looking back and looking forward : a scientometric analysis of the evolution of corporate sustainability research over 47 years
In, Soh Young; Lee, Young Joon; Eccles, Robert G. - In: Corporate social responsibility and environmental management 31 (2024) 3, pp. 2225-2259
Persistent link: https://www.econbiz.de/10014531311
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Materiality as a sustainability accounting concept : three definitional streams and critiques
Zhou, Yining - In: Corporate ownership & control : international … 15 (2017/2018) 1, pp. 83-89
Persistent link: https://www.econbiz.de/10011892975
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Sustainability reporting : a systematic literature review and analysis
Datta, Shyamal; Goyal, Sonu - In: International journal of Indian culture and business … 32 (2024) 3, pp. 312-329
Persistent link: https://www.econbiz.de/10015064703
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The Materiality Assessment and Stakeholder Engagement : A Content Analysis of Sustainability Reports
Torelli, Riccardo - 2019
expectations of all the stakeholders. The aim of this research is to investigate, under the lens of Stakeholder Theory and … Instrumental Stakeholder Theory, the possible relationship between the application of materiality principle in non … different types of stakeholder. We have subjected to a manual content analysis all the Italian listed companies that published a …
Persistent link: https://www.econbiz.de/10012865118
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The quality of nonfinancial voluntary disclosure : a systematic literature network analysis on sustainability reporting and integrated reporting
Minutiello, Valentina; Tettamanzi, Patrizia - In: Corporate social responsibility and environmental management 29 (2022) 1, pp. 1-18
Persistent link: https://www.econbiz.de/10012807804
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Corporate environmental sustainability disclosures and environmental risk : alternative tests of socio-political theories
Dobler, Michael; Lajili, Kaouthar; Zéghal, Daniel - In: Journal of accounting & organizational change 11 (2015) 3, pp. 301-332
Persistent link: https://www.econbiz.de/10011488276
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Gatekeepers of sustainability information : exploring the roles of accountants
Schaltegger, Stefan; Zvezdov, Dimitar - In: Journal of accounting & organizational change 11 (2015) 3, pp. 333-361
Persistent link: https://www.econbiz.de/10011488297
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Do chief sustainability officers and CSR committees influence CSR-related outcomes? : a structured literature review based on empirical-quantitative research findings
Velte, Patrick; Stawinoga, Martin - In: Journal of management control 31 (2020) 4, pp. 333-377
Persistent link: https://www.econbiz.de/10012432153