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Corporate social responsibility reporting and accounting
Anagnostopoulou, Seraina C. - In: Research handbook on financial accounting, (pp. 23-44). 2024
Persistent link: https://www.econbiz.de/10014474892
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Moderating effects on sustainability reporting and firm performance relationships : a meta-analytical review
Prashar, Anupama - In: The international journal of productivity and … 72 (2023) 4, pp. 1154-1181
Persistent link: https://www.econbiz.de/10014307845
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Firms' characteristics, corporate governance, and the adoption of sustainability reporting : evidence from Gulf Cooperation Council countries
Al-Qudah, Anas Ali; Houcine, Asma - In: Journal of financial reporting & accounting : JFRA 22 (2024) 2, pp. 392-415
Persistent link: https://www.econbiz.de/10014635798
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Is ESG disclosure related to corporate performance? : empirical evidence from Indian companies
Sharma, Preeti; Panday, Priyanka; Dangwal, Ramesh Chandra - In: International journal of business and globalisation : IJBG 36 (2024) 2/3, pp. 186-200
Persistent link: https://www.econbiz.de/10015057579
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Association between integrated reporting quality and corporate performance : evidence from India
Suman, Devarapalli - In: South Asian journal of management : SAJM 30 (2024) 5, pp. 82-103
Persistent link: https://www.econbiz.de/10014583716
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Tax strategy disclosure : a greenwashing mandate?
Bilicka, Katarzyna A.; Casi-Eberhard, Elisa; Seregni, Carol - 2022 - This version: April 2022
Firms constantly face new and more stringent tax disclosure requirements and, increasingly, paying a fair share of tax is seen as part of corporate social responsibility. In this paper, we investigate whether mandating qualitative tax disclosure leads to intended outcomes, using, as an exogenous...
Persistent link: https://www.econbiz.de/10012508711
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Valuation Implications of Mandatory CSR Expenditure in India
Bose, Sudipta; Clarkson, Peter; Richardson, Gordon D. - 2023
which commenced in 2014. India is the only country where regulators mandate both CSR reporting and spending. Our interest is …
Persistent link: https://www.econbiz.de/10014355186
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Disclosure Quality under Integrated Reporting : A Value Relevance Approach
Cortesi, Alessandro - 2019
In the aftermath of the globalization first and of the financial crises then, the traditional approaches to reporting …
Persistent link: https://www.econbiz.de/10012901439
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Board Members' Education Diversity and Sustainability Reporting
Gold, Nusirat; Aifuwa, Hope Osayantin; Usman, Muhammed … - 2021
reporting of listed consumer goods in Nigeria. for the period 2014-2019. We developed a sustainability disclosure index using … the Global Reporting Initiative (GRI) guidelines to score the information content of annual reports relating to … significantly affects the sustainability reporting of consumer goods firms in Nigeria. However, we found no evidence on the nexus …
Persistent link: https://www.econbiz.de/10014361781
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The UK Stewardship Code 2010-2020 from Saving the Company to Saving the Planet?
Davies, Paul - 2020
should either be abandoned or revised so as to focus more on the results of engagement. Surprisingly, the Financial Reporting …
Persistent link: https://www.econbiz.de/10012839645