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From Share Value to Shared Value : Exploring the Role of Accountants in Developing Integrated Reporting in Practice

Gibassier, Delphine - 2017

Overview: The corporate reporting landscape has evolved in the last 20 years from financial reporting to sustainability … reporting to “integrated reporting.” Since 2010, the IIRC (International Integrated Reporting Council) has led the work on … building the first Integrated Reporting (IR) framework, published in December 2013.The accounting profession has played a …

Persistent link: https://www.econbiz.de/10012968225

A Study on Sustainability Reporting Practices of Indian Companies

Saxena, Dr. Nitin Kishore - 2022

In today’s era, corporate governance reporting is not only limited to corporate social responsibility (CSR) but now the … on various frameworks like GRI (The Global Reporting Initiative), Dow Jones Sustainability reporting, etc. In India …, companies are preparing business responsibility reporting (BR) as a sustainability reporting practice as per SEBI norms, and …

Persistent link: https://www.econbiz.de/10013491690

Asymmetric Response : Explaining Corporate Social Disclosure by Multi-National Firms in Environmentally Sensitive Industries

Toms, Steve - 2010

[enter Abstract Body]The paper examines the determinants of corporate social disclosure (CSD) using a sample drawn from environmentally sensitive industries. It extends the traditional literature in two respects. First, it is international in scope, examining the accounting disclosure responses...

Persistent link: https://www.econbiz.de/10013136318

Sustainability reporting trends : a systematic literature network analysis

Hyk, Vasyl; Vysochan, Oleh; Vysochan, Olha - In: Comparative economic research : Central and Eastern Europe 26 (2023) 2, pp. 7-31

Compiling and submitting sustainable development reports is a key area for reforming corporate reporting in light of … review of publications on "sustainability reporting". The study used bibliometric analysis of scientific periodicals from the … Scopus scientometric database between 2011-2021. The scientific papers selected by the keyword "sustainability reporting …

Persistent link: https://www.econbiz.de/10014339789

Cross-Border Mergers and Acquisitions and Corporate Social Responsibility : Evidence from Chinese Listed Firms

Li, Zhe; Wang, Ping - 2022

This study examines the impact of cross-border mergers and acquisitions (M&As) on acquirers’ corporate social responsibility (CSR). Based on a sample of Chinese listed firms, we find that firms with cross-border M&A activities experience an improvement in subsequent CSR performance, and this...

Persistent link: https://www.econbiz.de/10013298156

Seeking legitimacy through CSR reporting : evidence from China

Dai, Narisa Tianjing; Du, Fei; Young, S. Mark; Tang, Guliang - In: Journal of management accounting research : JMAR 30 (2018) 1, pp. 1-29

Persistent link: https://www.econbiz.de/10011906426

Finding the link between CSR reporting and corporate financial performance : evidence on Czech and Estonian listed companies

Strouhal, Jiři; Gurvitš, Natalja; Nikitina-Kalamäe, … - In: Central European business review : CEBR 4 (2015) 3, pp. 48-59

Persistent link: https://www.econbiz.de/10011559484

First things first : unselfconscious corporate virtuosity and corporate performance

Gould, Anthony M.; Joullié, Jean-Etienne; Gould, Kate - In: Business strategy and the environment 33 (2024) 2, pp. 692-706

Persistent link: https://www.econbiz.de/10014467311

Sustainable development goals in Latin America : a mechanism that improves financial performance

Echeverri-Pimienta, Manuela; Valencia-Herrera, Santiago; … - In: International journal of sustainable economy : IJSE 14 (2022) 4, pp. 331-348

Persistent link: https://www.econbiz.de/10013548103

Shapeshifting Corporations

Partnoy, Frank - 2010

This Article examines whether recent shifts among private and public markets are part of a more general phenomenon of “shapeshifting” among corporate entities. A shapeshift is a transformation of corporate form involving the creation or use of a new legal entity and one or more changes in...

Persistent link: https://www.econbiz.de/10013148211