China's New Silk Road (aka Belt and Road Initiative (BRI)) will invest a 1 trillion USD budget across Asia, Africa and Europe. As BRI wants to contribute also to sustainable development, the authors argue that only open digital participation of all citizens, corporations and governments and the...

Green product innovations offer a large number of compelling benefits to different stakeholders throughout their life cycle (raw material extraction, production, use and maintenance, end of life). However, in inert sectors such as the construction industry, the development of green products is...

Recently, there has been observed an increasing awareness within business communities on the significance of going green and adopting various environment management techniques. As the corporate world is going global, the business is experiencing a shift from a conventional financial structure to...

Small and medium-sized enterprises (SMEs) in Taiwan have made undeniable contributions to the rapid economic development of Taiwan over the last decades. In Taiwan's economic system, over 90% of businesses are SMEs. However, with the increasingly severe problems of population aging, labor...

This paper aims to identify the factors determining the extent of mandatory and voluntary information disclosure in financial reports of selected Polish listed companies. It is particularly important in the context of reporting standards harmonisation and the related process of IFRS coming into...

Transparency is becoming a worldwide necessity determined by the increasing demand of responsible actors regarding certain justification related to the impact of different entities towards the environment. Within an economic environment described by complexity, continuous change and development...

This article examines the periodic information duty of the companies listed on Prague Stock Exchange in relation to the information disclosed within annual reports. The most significant regulatory requirements in force as at December 31, 2013 are identified and divided into several sub-areas -...