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From voluntarism to regulation : effects of Directive 2014/95/EU on sustainability reporting in the EU
Ottenstein, Philipp; Erben, Saskia; Jost, Sébastien; … - In: Journal of applied accounting research 23 (2022) 1, pp. 55-98
Persistent link: https://www.econbiz.de/10012990374
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The path towards international non-financial reporting framework
Zdolšek, Daniel; Jagric̆, Vita; Štrukelj, Tjaša; … - In: Managing risk and decision making in times of economic …, (pp. 37-60). 2022
Persistent link: https://www.econbiz.de/10013549957
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The Role of the EU Directive on Non-Financial Disclosure in Human Rights Reporting
de Roo, Koen - 2016
the company discharges itself of its responsibility to respect. The mandatory reporting requirement represents a move in …
Persistent link: https://www.econbiz.de/10013003616
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Is it a sententious claim? : an examination of the quality of occupational health, safety and well-being disclosures in global reporting initiative reports across industries and co...
Mariappanadar, Sugumar; Maurer, Iris; Kramar, Robin; … - In: International business review : the official journal of … 31 (2022) 2, pp. 1-12
Persistent link: https://www.econbiz.de/10013206761
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New information in financial disclosures related to sustainable development in the concept of ESG (version IFRS)
Afanasiev, M. P.; Shash, N. N. - In: Studies on Russian economic development 34 (2023) 5, pp. 696-703
Persistent link: https://www.econbiz.de/10014384588
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Value relevance of corporate sustainability reporting in Asia : a comparative analysis
Laskar, Najul - In: Research bulletin / The Institute of Cost Accountants … 43 (2017) 2, pp. 135-148
Persistent link: https://www.econbiz.de/10011857547
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Corporate reporting practices in Poland and Romania : an ex-ante study to the new non-financial reporting European Directive
Dumitru, Mădălina; Dyduch, Justyna; Gușe, Raluca-Gina; … - In: Accounting in Europe 14 (2017) 3, pp. 279-304
Persistent link: https://www.econbiz.de/10011997803
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An examination of environmental disclosures of most polluting companies in India
Ezhilarasi, G. - In: International journal of accounting and finance 9 (2019) 2/3/4, pp. 111-129
Persistent link: https://www.econbiz.de/10012249849
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GRI-aligned disclosures of Indian corporates : a study on environmentally sensitive industries
Jain, Karishma; Tripathi, P. S. - In: International journal of Indian culture and business … 31 (2024) 1, pp. 16-36
Persistent link: https://www.econbiz.de/10015064598
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The effect of mandatory publication of nonfinancial disclosure in Europe on sustainability reporting quality : first insights about Italian and German companies
Mion, Giorgio; Loza Adaui, Cristian R. - In: Non-financial disclosure and integrated reporting : …, (pp. 55-80). 2020
Persistent link: https://www.econbiz.de/10012217211