Results 11 to 20 of about 20,440 (310)

"GRI SOCIAL REPORTS: ANALYSIS OF BUSINESS CASES" [PDF]

open access: yes, 2022
openL’obiettivo di questo elaborato è quello di esporre la tematica dei Bilanci Sociali GRI e la loro successiva applicazione in casi concreti. L’evoluzione del ruolo svolto dalle imprese ha progressivamente portato a tener conto non soltanto della loro
MANOLEA, ROXANA-CRISTIANA
core  

Experimental data of inorganic gel based smart window using silica sol–gel process

open access: yesData in Brief, 2016
In this article experimental data are presented for inorganic gel based smart window fabricated using silica sol–gel process. Parallel beam transmittances were measured as functions of voltages for samples fabricated with different concentrations of ...
Dayeon Jung   +7 more
doaj   +1 more source

Sustainability reporting in Vietnam: evolutionary or revolutionary? A case study of five public companies

open access: yesJournal of International Economics and Management, 2021
This study explores corporate sustainability reporting in Vietnam, whether it is evolutionary or revolutionary. The study centers on answering the questions of the patterns of sustainability reports (SRs) and the level of conformity in the SRs of these ...
Thi Hien Tran, Thu Huong Tran
doaj   +1 more source

Does the Company Value Increase through the Publication of Non-Financial Reports under GRI Guidelines? (On the Example of BRICS Countries)

open access: yesУчёт. Анализ. Аудит, 2019
This paper provides a review of the literature about the impact of non-financial reporting (NFR) on the market to book ratio and empirical research based on the comparison of the companies that issued the reports according to the General Reporting ...
SERGEY А. Kuzubov, MARIA S. Evdokimova
doaj   +1 more source

ACCOUNTING INFORMATION AND LENDING DECISION: DOES SUSTAINABILITY DISCLOSURE MATTER?

open access: yesCopernican Journal of Finance & Accounting, 2020
Lending decisions of banks is a function of accounting information of borrowing firms, however, in contemporary times the quality of their accounting information is not encouraging to be used as a yardstick in taking lending decision.
Hope Osayantin Aifuwa   +3 more
doaj   +1 more source

Accountability on Sustainability in Central and Eastern Europe: An Empirical Assessment of Sustainability-Related Assurance

open access: yesComparative Economic Research, 2021
The paper explores how companies from Central and Eastern Europe adopt assurance practices to provide accountability for sustainability. Drawing on modified coding rules from prior research, a conventional content analysis of 36 assurance statements ...
Oleh Pasko   +3 more
doaj   +1 more source

DISCLOSING NON-FINANCIAL INFORMATION IN COMPANIES’ REPORTS IN CROATIA

open access: yesCopernican Journal of Finance & Accounting, 2017
Subsequent to the provision of the Directive 2014/95/EU requiring disclosure of non-financial and diversity information of all EU Member States companies with 500 and more employees, a research was conducted at the beginning of 2016 on a sample of ...
Milena Peršić, Lahorka Halmi
doaj   +1 more source

SUSTAINABILITY REPORTING AND FIRM PERFORMANCE IN DEVELOPING CLIMES: A REVIEW OF LITERATURE

open access: yesCopernican Journal of Finance & Accounting, 2020
The study basically examined the impact of sustainability reporting on firm performance in developing climes. A systematic content analysis approach was adopted in the study and it formed the basis for the researcher’s conclusion and recommendations. The
Hope Osayantin Aifuwa
doaj   +1 more source

Regulations Regarding Nonfinancial Reporting and Socially Responsible Behavior [PDF]

open access: yesOvidius University Annals: Economic Sciences Series, 2021
The socially responsible behaviour of economic entities and non-financial reporting are subjects of maximum interest in the business environment, given that they have had a major impact on the way economic activities are conducted, from the perspective ...
Mihai-Florentin Herciu
doaj  

Relationship Between Sustainability Report, Financial Performance, and Ownership Structure: Research on The Turkish Banking Sector

open access: yesIstanbul Business Research, 2021
The financial statements of companies have been evaluated in financial performance analysis for many years. However, today, investors and business stakeholders, who want to invest in businesses, demand not only the information presented in financial ...
Mesut Doğan, Mustafa Kevser
doaj   +1 more source

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