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Determinants of corporate reporting on the internet

Uyar, Ali - In: Managerial Auditing Journal 27 (2011) 1, pp. 87-104

companies listed on the Istanbul Stock Exchange (ISE) for corporate reporting; to determine the company characteristics that …‐listed companies. Originality/value – The study contributes to the scarce literature on internet reporting in developing countries and …

Persistent link: https://www.econbiz.de/10014929275

Between mission and revenue: measuring performance in a hybrid organization

Ponte, Diego; Pesci, Caterina; Camussone, Pier Franco - In: Managerial Auditing Journal 32 (2017) 2, pp. 196-214

Purpose This paper aims to contribute to the literature concerning performance measurement tools which allow a balanced control of both social goals and financial performances in a hybrid organization. Design/methodology/approach This paper shows the result of an action research project...

Persistent link: https://www.econbiz.de/10014930245

A proposed reporting framework for HIV/Aids disclosure by listed South African companies

du Bruyn, R. - In: Meditari Accountancy Research 16 (2008) 1, pp. 59-78

This article proposes a disclosure framework for the reporting of HIV/Aids‐related information in annual reports to … framework that companies can use when reporting on HIV/Aids in their annual reports. The framework recommends the disclosure of …

Persistent link: https://www.econbiz.de/10014930460

Charity accountability in the UK: through the eyes of the donor

Connolly, Ciaran; Hyndman, Noel - In: Qualitative Research in Accounting & Management 10 (2013) 3/4, pp. 259-278

Purpose – The purpose of this paper is to explore accountability from the perspective of charity donors. Design/methodology/approach – The research utilises semi-structured interviews with a range of donors. In addition, it summarises the main findings from key related research (that uses...

Persistent link: https://www.econbiz.de/10014988035

McDonalds jumps on the CSR bandwagon

In: Strategic Direction 18 (2002) 9, pp. 8-11

What organizations spring to mind when corporate social responsibility is mentioned? Perhaps you think of the Body Shop who will not sell products that are tested on animals. Or maybe you picture Ben & Jerry’s, the ice cream corporation that aims to recognize “the central role that...

Persistent link: https://www.econbiz.de/10015009611

Local councils’ environmental sustainability reporting: who really counts?

Othman, Radiah; Laswad, Fawzi; Nath, Nirmala - In: Pacific Accounting Review 29 (2017) 4, pp. 469-489

Purpose The purpose of this paper is to examine local councils’ response to the Environmental Reporting Act 2015(ERA … administered a month before the Environmental Reporting Bill was passed as an Act. Findings The findings suggest that focus and … very significant factor for reporting environmental sustainability information and the availability of funding and …

Persistent link: https://www.econbiz.de/10014969136

A conceptual framework for the quality evaluation of sustainability reports

Freundlieb, Michael; Gräuler, Matthias; Teuteberg, Frank - In: Management Research Review 37 (2014) 1, pp. 19-44

reporting and identifies research gaps. A conceptual framework including a multi-method approach for the quality evaluation of … SRs is developed and evaluated. Findings – Existing standards and guidelines on sustainability reporting mainly focus on … the stakeholders allows for an in-depth quality evaluation of SRs, enabling reporting companies to meet the readers …

Persistent link: https://www.econbiz.de/10014952457

Sports reporters in the Twittersphere

Kaiser, Kent - In: Online Information Review 40 (2016) 6, pp. 761-784

the online Twitter communication (medium-context) of reporting on elite sports (content-context) – on traditional … investigated differences in reporting by gender, and fewer have investigated differences in sports reporting by gender. Fewer, if … any, have investigated differences in sports reporting by gender through Twitter. …

Persistent link: https://www.econbiz.de/10014966529

Biodiversity reporting by New Zealand local authorities: the current state of play

Schneider, Annika; Samkin, Grant; Davey, Howard - In: Sustainability Accounting, Management and Policy Journal 5 (2014) 4, pp. 425-456

search to identify biodiversity reporting across a wide range of data sources, including local authority websites, formal … – Biodiversity-related information was contained in range of documents. Reporting ranged from no mention of the term in existing … limitations/implications – While this study does not consider quality of reporting, or reporting trends over time, it provides a …

Persistent link: https://www.econbiz.de/10015006270

Appearance or substance of Stewardship and ESG reporting? The challenges of translating ‘commitment’ into tangible outcomes

Tilba, Anna - In: Sustainability Accounting, Management and Policy Journal 13 (2022) 5, pp. 1015-1032

translating this commitment into tangible outcomes through voting, ESG investments and stewardship reporting, which seem to be …. It offers some critique on current stewardship reporting practices, which has implications for management and … policymakers. It identifies areas for future research in the area of stewardship and ESG reporting. Practical implications This …

Persistent link: https://www.econbiz.de/10015006040