Results 31 to 40 of about 276 (181)
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
Integrated Reporting in the Public Sector: Theoretical Foundations and Determinants of Quality
Business Strategy and the Environment, EarlyView.ABSTRACT Integrated reporting (IR) has gained attention as the IFRS Foundation promotes its use through the International Integrated Reporting Council framework (IIRF). Public sector (PS) organizations, as key drivers of economic, social and environmental sustainability, are increasingly adopting IR to enhance transparency and accountability.
Ana Zorio‐Grima, Andreea Hancu‐Budui
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Considering the growing attention to sustainability and the increasing regulatory pressure in the European landscape, this study evaluates whether greenhouse gas emissions affect firms' cost of debt. A panel regression was conducted from 2021 to 2024 on two samples of European firms.
Daniela Cicchini +3 more
wiley +1 more source
Different patterns of ESG reporting: the sustainability disclosure index of selected European cities
International Journal of Management and EconomicsThe study examines patterns of Environmental, Social, and Governance (ESG) reporting by European cities, focusing on how local governments disclose sustainability information in response to regulations such as the Non-Financial Reporting Directive (NFRD)
Wójtowicz Katarzyna
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu +2 more
wiley +1 more source
Review of European and Comparative LawSustainability reports have undergone significant evolution with the implementation of Directive 2022/2464 (CSRD). Despite the standardization efforts through the European Sustainability Reporting Standards (ESRS) developed by EFRAG, in 2023, the ...
Virginia Martínez-Torres
doaj +1 more source
Strategic Impact of EU Taxonomy on Pharmaceutical Firms' Performance
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability has become a central concern in economic policy and corporate governance, increasingly formalised through regulatory frameworks of the European Union (EU). The European Commission has published the EU Taxonomy, which allows economic activities and their contribution to sustainability to be analysed, taking into account ...
Alicia Ramírez‐Orellana +3 more
wiley +1 more source
, 2023 Research questions: How has the content of sustainability reports changed between 2015 and 2020? Has the legal change affected the content of sustainability reports, and can the changes be explained based on legitimacy theory and/or stakeholder theory? Purpose: The purpose is to gain a better understanding of the impact that new legal requirements and ...
Askerud, Emma +2 more
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Firms increasingly commit to climate targets yet doubts remain about whether such pledges translate into substantive corporate governance or remain symbolic. The study examines how emission reduction targets (ERTs) in sustainability strategies are reflected in compensation among German listed firms.
Victoria Fohrer, Anna‐Sofia Grabowski
wiley +1 more source
Sustainability, 2022 Despite its short-term use, non-financial reporting is an important measure, as demonstrated by numerous theoretical studies and empirical research.
Andreja Primec, Jernej Belak
semanticscholar +1 more source