companies are inspired by European regulations regarding environmental protection. Our research identifies solutions brought …

Governments and regulators often impose reporting requirements for a specific class of activities, to encourage … beneficial corporate behavior by increasing information quality through reporting standards. We find that Corporate Social … Responsibility (CSR) reports tend to increase the prevalence of voluntary CSR reporting standards, but little evidence that the …

International Integrated Reporting Council’s Pilot Programme, in order to investigate how integrated reports are used as instruments … organizations, experienced in sustainability reporting. We used both quantitative and qualitative data extracted from the integrated … reports as marketing communication tools. The main results show that the provisions of the International Integrated Reporting …

Integrated reporting promotes changing the internal processes of companies to generate improved performance. One way … Integrated Reporting Council. Our goal is to identify 'effects of learning' in the field of integrated reporting on the … performance and reporting practices of companies. More specifically, we aim to identify how and to what extent integrated thinking …

The present study promotes arguments for reporting improvement to support stakeholders’ confidence and proposes … possible policies and strategies for social and environmental reporting, resulting from European companies’ activity. We … framework for reporting social and environmental information by combining theoretical requirements of the Global Reporting …

reporting regulations, but a small number of companies in Indonesia are committed to following global regulations to support …This study aims to analyse the diffusion level of non-financial reporting (sustainability reporting, corporate social … responsibility, and integrated reporting) in companies listed on the Indonesia Stock Exchange and analyse the quality of sustainable …

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 …

sustainable development in the context of the Global Reporting Initiative (GRI). …