CECCAR Business ReviewThe Corporate Sustainability Reporting Directive (CSRD) requires companies to integrate sustainability reporting with financial data, emphasizing the role of accountants. Accountants must ensure accurate and comprehensive financial statements, reflecting
Liviu Marian MATAC +3 more
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Quality of environmental disclosure by multi-national oil companies: a corporate governance perspective [PDF]
, 2005 Over the past few years, concern about the issue of environmental sustainability has increased considerably. Closely linked to this concern is the growing disquiet over the increasing pervasiveness of multi-national companies, especially oil companies,
Babatunde, A.
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Sustainability reporting beyond the business case and its impact on sustainability performance: UK evidence [PDF]
, 2022 oai:dspace.stir.ac.uk:1893/35802We explore Landrum and Ohsowski (2018)'s development model, which positions each company's sustainability reporting with multiple worldviews of corporate sustainability.
Hussainey, Khaled, Al-Shaer, Habiba
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Integrated reporting : the influence of King III on social, ethical and environmental reporting [PDF]
, 2013 This study analyses the annual reports of 10 major South African companies listed on the Johannesburg Stock Exchange (JSE) to assess the impact of the required introduction of integrated reporting on social, environmental and ethical reporting.Publisher ...
Solomon, Jill, Maroun, Warren
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FROM FINANCIAL DISCLOSURES TO INTEGRATED DISCLOSURES – A PARADIGM SHIFT IN CORPORATE REPORTING [PDF]
Annals of the University of Petrosani: Economics, 2023 Management theory and practice has had to face, during the last decades, the increasingly stringent need to benefit from complete reports concerning corporation activity, which might include both financial and non-financial information, which should not ...
CODRUŢA DURA
doaj
Sustainability Reporting in the Raw Materials Industry
Materials Proceedings, 2023 The aim of this paper is to study and compare the Global Reporting Initiative (GRI) standard widely used in the Sustainability Reporting of the Raw Material (RM) Industry with the recently emerged European Sustainability Reporting Standards (ESRS).
Eugenia Filtikaki +2 more
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Sustainability Reporting in the EU-27: The Impact of National ESG Ecosystems and Organizational Implications [PDF]
Amfiteatru EconomicSustainability reporting is a vital element that enables stakeholders to discern how companies comply with social, environmental, and governance regulations while assessing sustainable development.
Alexandru Avram +5 more
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Corporate sustainability reporting index and baseline data for the cruise industry [PDF]
, 2014 Sustainability policies and corporate reports demonstrate the impacts cruise companies acknowledge as their responsibility, and the actions put in place to address them.
Bonilla-Priego, MJ +2 more
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CSRD as a Paradigm Shift in Sustainability Reporting: From Voluntary Practice to Legal Requirement [PDF]
Amfiteatru EconomicThis paper discusses the evolution of sustainability reporting from voluntary to mandatory reporting under the European Corporate Sustainability Reporting Directive 2022/2464 (CSRD).
Marian-Dragoș Mangiuc , Meral Kagitci
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International Journal of Financial StudiesEurope has just published a new Directive on Corporate Sustainability Reporting disclosure and is elaborating new European Sustainability Reporting Standards.
Graça Azevedo +5 more
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