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Sustainability gains through enhanced reporting requirements

Kordecki, Gregory S.; Grant, Dustin M. - In: International journal of business 28 (2023) 3, pp. 1-26

Persistent link: https://www.econbiz.de/10014340606

The management process underpinning the non-financial reporting : a case study of a listed Italian company

Sentuti, Annalisa; Sgrò, Francesca; Chamochumbi Diaz, … - In: Accounting, accountability and society : trends and …, (pp. 19-42). 2020

Persistent link: https://www.econbiz.de/10012208686

The effect of mandatory publication of nonfinancial disclosure in Europe on sustainability reporting quality : first insights about Italian and German companies

Mion, Giorgio; Loza Adaui, Cristian R. - In: Non-financial disclosure and integrated reporting : …, (pp. 55-80). 2020

Persistent link: https://www.econbiz.de/10012217211

Assessing the Italian benefit corporation disclosure : a content analysis

Palladino, Rosa; Sasso, Pasquale; Profita, Sofia; … - In: International journal of managerial and financial … 14 (2022) 3, pp. 217-235

Persistent link: https://www.econbiz.de/10013415087

Italy Towards Mandatory Sustainability Reporting. Voluntary Corporate Social Responsibility Disclosure of Italian Companies and Legislative Decree 254/2016 Statements. A Quantitati...

Balluchi, Federica; Furlotti, Katia; Torelli, Riccardo - 2020

Corporate Social Responsibility Disclosure (CSRD) is crucial in providing transparent and reliable information. Company characteristics play a key role in CSRD, but legislation is important and positive in increasing the number of companies, which make complete and transparent sustainability...

Persistent link: https://www.econbiz.de/10014352093

Chapter 3 The Effect of Mandatory Publication of Nonfinancial Disclosure in Europe on Sustainability Reporting Quality: First Insights about Italian and German Companies

Mion, Giorgio; Adaui, Cristian R. Loza - 2020

large body of literature was developed on sustainability reporting quality (SRQ) in voluntary context, evidence about the … and it adopts content analysis methods performed on sustainability reporting practices of companies listed in FTSE-MIB and … DAX 30. The analysis aims to understand if obligatoriness affects SRQ, causes some changes in reporting practices such as …

Persistent link: https://www.econbiz.de/10015088570

Board effectiveness and the voluntary disclosure of climate change information

Ben Amar, Walid; McIlkenny, Philip - In: Business strategy and the environment 24 (2015) 8, pp. 704-719

Persistent link: https://www.econbiz.de/10011457626

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 … European sustainability reporting standards to cover all companies falling under the scope of the directive. Based on a … formulates proposals for the design of these standards in order to improve company reporting on environmental topics. In …

Persistent link: https://www.econbiz.de/10012815102

Exploring the relationship between sustainability reporting and sustainability management practices

Pérez-López, Diego; Moreno-Romero, Ana; Barkemeyer, Ralf - In: Business strategy and the environment 24 (2015) 8, pp. 720-734

Persistent link: https://www.econbiz.de/10011457642

A closer look at the "global reporting initiative" sustainability reporting as a tool to implement environmental and social policies : a worldwide sector analysis

Alonso-Almeida, María del Mar; Llach, Josep; Marimon, … - In: Corporate social responsibility and environmental management 21 (2014) 6, pp. 318-335

Persistent link: https://www.econbiz.de/10010475719