The principles of non-financial reporting are a prerequisite for the harmonization of reporting standards and a … guarantee of comparability of reporting indicators. A lack of a long-term and established practice in preparing non …-financial reporting does not allow forming its principles as generally accepted rules for the preparation of reporting data. Therefore …

Prior studies show that corporate social responsibility (CSR) reporting is informative to investors but lacks … greater CSR reporting credibility. We find that audit fees are positively associated with the likelihood of standalone CSR … commitment to higher financial reporting quality has the potential to bring positive externality to firms' non …

such, organizations are developing frameworks for accounting for and reporting on sustainability performance. The Global … Reporting Initiative (GRI) has developed what is currently considered the common framework for sustainability reporting and over …

Prior studies show that corporate social responsibility (CSR) reporting is informative to investors but lacks … greater CSR reporting credibility. We find that audit fees are positively associated with the likelihood of standalone CSR … commitment to higher financial reporting quality has the potential to bring positive externality to firms' non …

The Paper’s goals: For the last two decades, sustainability reporting has increasingly been gaining the attention of … products sector. The aim of this paper is to investigate the scope and quality of sustainability reporting practices of … current literature on sustainability reporting and non-financial (NFI) reporting. The empirical part of the paper will be …

concerning its' social and environmental commitment. The weakest point in CSR systems of Serbian companies is reporting about non … that CSR reporting is not mandatory, large number of companies does not prepare CSR reports, because they do not realize … the need and the purpose of these reports. The results could raise awareness about CSR reporting among Serbian companies …

, the organisations integrate financial, social and sustainability reporting. In this light, this chapter provides a … disclosures. Afterwards, it describes the International Integrated Reporting Council's IR Framework and its guiding principles … reporting …

The work aims to assess the degree of adherence to the Global Reporting Initiative (GRI) by organizations from all over … continents with more advanced economies signals that the institutional and legal environment may foster CSR reporting and its …

This article examines the relationship between corporate social responsibility (CSR) and financial reporting quality … relationship between CSR and financial reporting quality. Finally, we document the economic implications of this relationship for …

sustainability plan by addressing their “Triple Bottom Line Reporting” which includes paying close attention to their economic … Reporting (TBLR) is considered to be a sine qua non for corporate growth on a sustained basis. The most vital challenge … confronting by the Indian corporate houses while adopting Triple Bottom Line Reporting (TBLR) approach in their corporate agenda …