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Corporate social reporting revisited [PDF]

open access: yesJournal of General Management, 2002
The intensity and scope of attention to the (negative) impacts of business activities on the social and natural environment have waxed and waned over the past forty years. A revival of interest on a wide scale is visible and audible again today. Numerous
Antal, Ariane Berthoin   +3 more
core   +6 more sources

High-quality corporate reporting: A prerequisite for effective management [PDF]

open access: yesВојно дело, 2017
The main thesis of this paper is that high-quality corporate reporting is necessary to improve corporate governance. In new, modern business conditions, with strong dynamic changes in social and business environment, modern corporate companies, that is ...
Dželetović Milenko   +1 more
doaj   +1 more source

Financial and ESG reporting in times of uncertainty [PDF]

open access: yesZeszyty Teoretyczne Rachunkowości, 2022
Purpose: The paper aims to explore how financial and ESG reporting have changed under the influence of rising economic and business uncertainty and how these changes may influence corporate accountability. Methodology/approach: The main research method
Beata Zyznarska-Dworczak
doaj   +1 more source

First Nations emergency care in Alberta: descriptive results of a retrospective cohort study

open access: yesBMC Health Services Research, 2021
Background Worse health outcomes are consistently reported for First Nations people in Canada. Social, political and economic inequities as well as inequities in health care are major contributing factors to these health disparities. Emergency care is an
Patrick McLane   +9 more
doaj   +1 more source

The Mediation of Islamic Social Reporting to Influence the Islamic Corporate Governance on Firm Value (Study on Islamic Banking in Southeast Asia 2012-2016)

open access: yesEkuilibrium: Jurnal Ilmiah Bidan Ilmu Ekonomi, 2021
This study investigates Islamic social reporting as an intervening variable between Islamic corporate governance to firm value. The method used purposive sampling with the samples of 11 sharia banks listed on Bursa Malaysia and Indonesia in 2012-2016 ...
Sardiyo Sardiyo, Martini Martini
doaj   +1 more source

Social Responsibility, Corporate Governance and Lack of Financial Reporting Transparency In Tehran Stock Exchange [PDF]

open access: yesپژوهش‌های تجربی حسابداری, 2021
Transparency helps create market confidence and supports economic sustainability. The concept of social responsibility is quite close to the concept of sustainable development.
Parisa Saadat Behbahaninia   +1 more
doaj   +1 more source

POLITIK PENAMAAN DALAM PELAPORAN KORPORAT PASCAIMPLEMENTASI INTEGRATED REPORTING [PDF]

open access: yesJurnal Akuntansi Multiparadigma, 2020
: Politics of Naming in Corporate Reporting After Integrated Reporting Implementation. This study aims to examine changes and explore the political elements in corporate reporting in Indonesia after the implementation of integrated reporting.
Nina Febriana Dosinta, Handi Brata
doaj   +1 more source

The effects of accounting standards on the financial reporting properties of private firms: evidence from the German Accounting Law Modernization Act

open access: yesBusiness Research, 2017
This study investigates whether the 2009 German Accounting Law Modernization Act has affected the reporting and accounting practices of German private firms.
Julia Zicke, Florian Kiy
doaj   +1 more source

Exploring the use of online corporate sustainability information [PDF]

open access: yes, 2009
Whilst the supply, exclusivity and prominence of online corporate sustainability information has increased in recent years, comparatively little is known about what information is used by whom.
Lymer, Andew, Rowbottom, Nicholas
core   +1 more source

The role of corporate posture as moderation of relationships among the antecedents of sustainability reporting disclosure in Indonesia

open access: yesCogent Business & Management, 2023
The purpose of this study is to compare companies that do not and carry out social and environmental responsibility on the vision and mission of the company (Corporate Posture) on the determinants of Sustainability Reporting Disclosure.
Sofwan Farisyi
doaj   +1 more source

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