Results 51 to 60 of about 276 (181)

Substantive or Symbolic? Analyzing the Quality of Impact Reports in Italian B‐Corps Through Legitimacy Theory

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainability reporting has become increasingly compelling, particularly among hybrid organizations such as B‐Corps, which seek to balance profit and purpose and are required to publish annual Impact Reports. This study assesses the completeness of disclosed information in the 2022 Impact Reports of 74 Italian B‐Corps, drawing on legitimacy ...
Laura Ferraro, Franco Ernesto Rubino, Carmelo Arena, Diego Mazzitelli   +3 more
wiley   +1 more source

Table of contents [PDF]

Zeszyty Teoretyczne Rachunkowości
Contents / Spis treściMarzena Remlein, Ana Rep Romić, Anna Szychta, Editorial Od Zespołu Redakcyjnego 7Adeel Ali Qureshi, Mateusz Lemańczyk, Attention metrics and stock market reactions to accounting events: A literature review– Wskaźniki uwagi ...
doaj   +1 more source

Editorial [PDF]

Zeszyty Teoretyczne Rachunkowości
Dear Authors and Readers,The closing issue of “Zeszyty Teoretyczne Rachunkowości” (ZTR, “The Theoretical Journal of Accounting”) for 2025, vol. 49, number 4, once again provides an engaging and multidimensional review of contemporary research trends in ...
Anna Szychta
doaj   +1 more source

The Link Between Financial Auditors and Corporate Social Responsibility: A Review of Empirical Studies and Implications for Future Research

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Based on stakeholder agency theory, this structured literature review included 89 empirical quantitative studies published between 2013 and the present on the complex relationship between financial auditors and corporate social responsibility (CSR) outcomes. We created a research framework based on DeFond and Zhang's (2014) taxonomy and the bi‐
Patrick Velte
wiley   +1 more source

A Social Risk‐Based Approach Supporting Corporate Sustainability Reporting Directive Framework

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Social sustainability is difficult to measure due to its qualitative and context‐specific nature. However, regulatory pressure and stakeholder expectations increasingly require organisations to disclose robust and verifiable information. In this context, the European Corporate Sustainability Reporting Directive (CSRD) sets new sustainability ...
Monica Serreli, Manuela D'Eusanio, Luigia Petti   +2 more
wiley   +1 more source

Transparency and Disclosure – Are We Doing Enough? : The NFRD’s effect on transparency and its benefits for actors in the Swedish food industry

, 2021
Abstract Problem: As sustainability grows larger in importance for consumers, so does the demand for information on companies’ sustainability work. In this situation, greenwashing has become a viable strategy for companies to use as a competitive advantage.
Landén, Emma, Berntsson, Lukas, Törnqvist, Maja   +2 more
openaire   +1 more source

Quality of non-financial information in the context of Corporate Sustainability Reporting Directive (CSRD)

Entrepreneurship and Sustainability Issues
Recent developments in the EU regulatory framework, from the 2014 Non-Financial Reporting Directive (NFRD) to the 2021 Corporate Sustainability Reporting Directive (CSRD), have significantly increased ESG disclosure requirements for a more significant ...
Jaroslav Sedlák, Jaromír Veber
doaj   +1 more source

What Do We Know About How Companies Manage Waste? The Effect of Tenure and Diversity of Directors on Disclosures

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper aims to analyze the effect of board tenure on firms' waste management disclosure and explore whether this effect is amplified by board gender and cultural diversity. The analysis is based on data from 832 large firms worldwide from 2011 to 2020.
Isabel‐María García‐Sánchez, Beatriz Aibar‐Guzmán, Salvador Marín‐Hernández, Esther Ortiz‐Martínez   +3 more
wiley   +1 more source

Does ESG Performance Reduce Default Risk in Insurance Firms? Evidence From Life and Non‐Life Sectors

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines whether environmental, social, and governance performance is associated with lower default risk in European insurance firms, and whether the strength of this association differs between life and non‐life business models.
S. Miani, M. Mantovani, E. Palmieri
wiley   +1 more source

Towards a conceptualised belief-action-outcome model for enhanced non-financial reporting: A systematic and integrative review

Revista de Contabilidad: Spanish Accounting Review
This study aims to advance knowledge in the field of non-financial reporting (NFR) research by examining how academic and business insights into the qualitative dimensions of NFR have shaped the requirements of the new CSRD (Corporate Sustainability ...
Cristina Alexandrina Ştefănescu
doaj   +1 more source