Results 71 to 80 of about 276 (181)
Strategic Change, EarlyView.ABSTRACT The tightening of EU sustainability reporting rules has raised a controversial debate between improving corporate transparency and the risk of stifling competitiveness, with ongoing EU‐wide discussions on potential deregulation. We contribute to this debate by examining changes in sustainability reporting practices over time.
Mareike Hockmann, Martin Thomsen
wiley +1 more source
Sustainable Development, EarlyView.ABSTRACT This study applies an agency‐theoretical lens to examine how investor heterogeneity, specifically institutional, foreign, and domestic ownership, influences corporate social responsibility (CSR) performance. Drawing on extensions of classical agency theory that account for heterogeneous shareholder preferences and principal‐principal conflicts,
Maximilian Focke
wiley +1 more source
TRANSFORMATION OF NON-FINANCIAL REPORTING ON THE PATH TO SUSTAINABLE DEVELOPMENT OF SOCIETY
Baltic Journal of Economic StudiesThe relevance of the study is driven by society's management demands for financial and non-financial information regarding the activities of its entities, thereby highlighting the importance of modern informational and accounting support for civil ...
Nataliia Pozniakovska +2 more
doaj +1 more source
Sustainable Development, EarlyView.ABSTRACT Sustainability reporting has gained significant importance in assessing and enhancing organisational sustainability performance. However, there has been limited focus on how sustainability reporting managers (SRMs) perceive and engage in the institutional work that underpins reporting practices.
Hania Rehman +3 more
wiley +1 more source
Do Sustainability Restatements Impair Financial Analysts’ Earnings Forecast Accuracy?
Abacus, EarlyView.This paper examines empirically the association between sustainability restatements (SRS), that is, restatements in sustainability reports, and analyst forecast accuracy, measured by analysts’ forecast errors for current‐year earnings. We find that SRS are related to greater earnings forecast errors, especially when they are related to environmental or
Isabel Cristin Hertl, Janine Maniora
wiley +1 more source
European Financial Management, EarlyView.ABSTRACT This work explores the historical, current, and future direction of the research on the relationship between CEO characteristics and ESG commitment, including ESG controversies—a recent key measure of corporate sustainability reputation that remains underexplored.
Paolo Agnese +3 more
wiley +1 more source
Exploring the Effectiveness of Sustainability Measurement: Which ESG Metrics Will Survive COVID-19? [PDF]
J Bus Ethics, 2022 Atkins J +5 more
europepmc +1 more source
International Journal of Auditing, EarlyView.ABSTRACT This paper examines the role of country‐level regulatory disclosure requirements in moderating the relationship between audit partner tenure and audit fees. Using a sample of publicly listed companies in Western Europe, our findings reveal that audit partners with longer tenure charge higher fees, reflecting their incremental contribution to ...
Adam Aoun, Cédric Poretti
wiley +1 more source
Single-cell microfluidic impedance cytometry: from raw signals to cell phenotypes using data analytics. [PDF]
Lab Chip, 2021 Honrado C +3 more
europepmc +1 more source
JCMS: Journal of Common Market Studies, EarlyView.Abstract This article investigates the rise of governance‐by‐disclosure in the global climate regime, examining how the framing of carbon disclosure evolved into an effective governance norm within the European Union (EU). Employing discourse network analysis, we analyse the evolution of carbon disclosure frames in the EU between 2000 and 2020. We show
Federico Chaves Correa, Kerem Öge
wiley +1 more source