Results 21 to 30 of about 9,230 (160)

CSRD as a Paradigm Shift in Sustainability Reporting: From Voluntary Practice to Legal Requirement [PDF]

open access: yesAmfiteatru Economic
This 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
doaj   +1 more source

The impact of corporate governance structure on corporate social responsibility: An applied study on Egyptian companies [PDF]

open access: yesالمجلة العلمية للدراسات والبحوث المالية والتجارية, 2022
The paper aims to examine the influence of governance structures on Corporate Social Responsibility Disclosures (CSRD) in Egypt. Specifically, it examines the extent to which ownership structures (institutional, managerial, block-holder, foreign, and ...
Hany Abdelrahman Elsayed Abdelaziz   +1 more
doaj   +1 more source

GHG AND AEROSOL EMISSION FROM FIRE PIXEL DURING CROP RESIDUE BURNING UNDER RICE AND WHEAT CROPPING SYSTEMS IN NORTH-WEST INDIA [PDF]

open access: yesThe International Archives of the Photogrammetry, Remote Sensing and Spatial Information Sciences, 2016
Emission of smoke and aerosol from open field burning of crop residue is a long-standing subject matter of atmospheric pollution. In this study, we proposed a new approach of estimating fuel load in the fire pixels and corresponding emissions of selected
P. Acharya, S. Sreekesh, U. Kulshrestha
doaj   +1 more source

CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, INVESTMENT EFFICIENCY, INNOVATION, AND FIRM VALUE

open access: yesAssets: Jurnal Akuntansi dan Pendidikan, 2021
This research purpose is to analyze the effect of Corporate Social Responsibility Disclosure on the value of environmentally risky companies, as those in agricultural, primary industry and chemicals, mining, property, real estate, and building ...
Dien Ajeng Fauziah   +2 more
doaj   +1 more source

PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (CSRD) TERHADAP RASIO PROFITABILITAS DAN EARNING RESPONSE COEFFICIENT (ERC)

open access: yesJurnal Akuntansi, 2019
The focus of this study was to examine the effect of Corporate Social Responsibility Disclosure (CSRD) in company’s annual report on Profitability Ratio and Earning Response Coefficient (ERC). The population of this research is manufacturing firms listed
Desra Tulhasanah, Nikmah Nikmah
doaj   +1 more source

Out-of-pocket expenditure on maternity care for hospital births in Uttar Pradesh, India

open access: yesHealth Economics Review, 2018
Background and Objective The studies measured Out-of-Pocket Expenditure (OOPE) for hospital births previously suffer from serious data limitations. To overcome such limitations, we designed a hospital-based study for measuring the levels and factors of ...
Srinivas Goli, Anu Rammohan, Moradhvaj
doaj   +1 more source

Vrijstellingen in de CSRD

open access: yesTijdschrift voor Jaarrekeningenrecht, 2023
De Corporate Sustainability Reporting Directive (``CSRD") vervult een centrale rol in duurzaamheidsrapportering en wordt gezien als een onmisbaar instrument van de Europese Unie (``EU") om de overgang naar een duurzame economie te bevorderen.2 De rapporteringsverplichtingen van de CSRD zijn nader uitgewerkt in de zogenaamde European Sustainability ...
Vereijken-van den Bosch, Steffie   +1 more
openaire   +1 more source

Non-Financial Reporting – Key-Element for the Current and Future Business

open access: yesCECCAR Business Review, 2022
By this paper we aim to emphasize the regulatory framework and the content of non-financial reporting, as well as the importance of presenting this information, which facilitate the development and/or the consolidation of a responsible business model ...
Elena STĂNCIULESCU, Mihai VUȚĂ
doaj   +1 more source

The effect of internationalization, industrial type, and company size on corporate social responsibility disclosure

open access: yesJurnal Siasat Bisnis, 2020
The Multinational Companies has been internationally connected to the world where transparency and accessible information about economic, social, and environment are ultimately required.
Frista Frista, Kenny Fernando
doaj   +3 more sources

Does Corporate Social Responsibility Disclosure (CSRD) Create Competitive Advantage? Evidence from Palestine [PDF]

open access: yesالمجلة العربية للإدارة
The increasing demand for transparency in corporate practices, particularly corporate social responsibility disclosure (CSRD), has highlighted persistent inconsistencies in reporting that create information gaps for investors and stakeholders.
Avylin Roziana Mohd Ariffin   +2 more
doaj   +1 more source

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