Politically connected audit committees and ESG reporting
Jurnal Akuntansi dan Auditing IndonesiaThis study investigates the impact of audit committees with political connections on environmental, social, and governance (ESG) reporting. Drawing from reputational cost theory, it hypothesizes that personal political affiliations of audit committee ...
Kusharyanti, Sri Astuti, Marita
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Navigating Supply Chain Multiverses: The colliding worlds of ESG and Product Compliance Reporting, implications for reporting across global supply chains [PDF]
, 2022 Companies that place products onto the marketplace, whether they are internally manufactured or sourced from a supply chain face ever increasing requirements to provision data, wherever the products are sourced and transported from, manufactured, and ...
Takhar, S.
core
Environmental, social and governance disclosures in Europe [PDF]
, 2015 Purpose – The purpose of this paper is to shed light on the European Union’s (EU) latest regulatory principles for environmental, social and governance (ESG) disclosures. It explains how some of the EU’s member states are ratifying the EU Commission’
Adams, Carol, Camilleri, Mark Anthony
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ESG Reporting Impact on Accounting, Finance
, 2022 The terms ESG (Environmental, Social, and Governance), sustainability, and corporate social responsibility (CSR) reporting are used interchangeably in industry practice.
Raghavan, Kamala
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Toward sustainable transparency: the need for standardized ESG reporting by banks listed on the Colombo stock exchange, Sri Lanka [PDF]
Journal of Responsible Production and ConsumptionPurposeThis study aims to investigate the environmental, social and governance (ESG) reporting practices of the banks listed on the Colombo Stock Exchange (CSE).Design/methodology/approachA quantitative content analysis was conducted using three years of
Nirasha Nuwandi Jayawardhana +2 more
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Економіка, управління та адміністрування, 2023 This article examines the concept of integrated sustainability management and its relationship with corporate social responsibility (CSR) and environmental, social and corporate governance (ESG).
I.O.
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Impact of Board of Directors' Characteristics on Environmental, Social, and Corporate Governance Reporting [PDF]
مجله دانش حسابداری, 2019 Objective: This study investigates the effects of board of directors' characteristics on environmental, social and corporate governance, ESG, reporting in the companies listed in the Tehran Stock Exchange during 2012-2016.
Esfandyar Malekian (Ph.D) +2 more
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The Link Between ESG Reporting Quality and Accounting Measures of Firm-Level Performance
Jurnal Dinamika AkuntansiPurpose: Sustainability reports and integrated information e.g. ESG reports, are utilized by stakeholders for various decision-making processes. Using Taiwan setting, this study examines the effect of ESG reporting quality, including ESG Score, ESG ...
Badingatus Solikhah, Pei-Yu Weng
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A Proposed Intelligent Accounting and Auditing Framework for Reforming ESG Disclosure and Enhancing Sustainability Governance in the Egyptian Capital Market: A Comparative Applied Research [PDF]
المجلة العلمية للدراسات والبحوث المالية والتجاريةPurpose and Design: This research aims to evaluate the current state of Environmental, Social, and Governance (ESG) disclosure and assurance practices among Egyptian listed companies and proposes an intelligent accounting and auditing framework for ...
Amin ElSayed Ahmed Lotfy +1 more
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Administrative SciencesGender diversity and environmental, social, and governance (ESG) performance reporting are critical to corporate sustainability. This study aims to analyze the impact of gender diversity on ESG performance reporting and the mediating effect of the ...
Albertina Paula Monteiro +2 more
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