Results 11 to 20 of about 135,688 (248)
Sustainability Reporting in Cooperatives [PDF]
Risks, 2021 The aim of the present study is to examine the sustainability reports of cooperatives, which may play an important role in achieving the sustainable development goals and help to identify which economic, environmental, and social sustainability indicators cooperatives are currently reporting. For this purpose, a total of 168 sustainability reports were
Gamze Yakar Pritchard +1 more
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Sustainability Reporting [PDF]
SSRN Electronic Journal, 2019 Contains fulltext : 209131.pdf (Publisher’s version ) (Open Access)
Hijink, J.B.S., Veld, L. in t'
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GÜVENCE DENETİMİNİN SÜRDÜRÜLEBİLİRLİK RAPORLARININ GÜVENİLİRLİĞİ ÜZERİNE ETKİSİNİN ARAŞTIRILMASI
Mehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 2021 Bu çalışmada sürdürülebilirlik raporunda yer alan bilgilere verilen ağırlığın güvence denetiminden geçme gerekliliğine etkisisini regresyon analizi ile tespit etmek hedeflenmiştir.
Serap Sebahat Yanık +1 more
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Is Sustainability Reporting Really About Reporting Sustainability?
Jurnal Ilmiah Akuntansi dan Bisnis, 2023 Global Reporting Initiative (GRI) introduces a sustainability reporting framework known as GRI standards. Despite its popularity, the GRI standards receive criticism for having covered a broad range of topics but seemingly irrelevant to stakeholders.
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Revista Brasileira de Gestão De Negócios, 2020 Purpose – This paper evaluates the influence of the institutional environment on the extent of social and environmental disclosure of companies from institutionally distant countries.
Romulo Alves Soares +3 more
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Sustainability Reporting in India – A Study of Infosys Sustainability Reports
International Journal of Management, Technology, and Social Sciences, 2020 Sustainability reporting is becoming more prevalent, driven by a growing recognition that sustainability-related issues can materially affect a company’s performance. In India, with the Companies Act 2013 making CSR mandatory in specified areas, more and more companies are undertaking sustainability and CSR initiatives.
Priyanka Nayak, Narayan Kayarkatte
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Disclosure Quality Assessment of Sustainability Reporting Practices in Emerging Countries
The International Journal of Financial Systems, 2023 Indonesia has become a major force in advancing sustainable finance across emerging countries. One of the reasons was due to the role of the regulator and supervisor of Indonesia’s financial services industry, Indonesia Financial Services Authority, who ...
Istiana Maftuchah +2 more
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CECCAR Business Review, 2022 The purpose of this research was to determine the impact of disclosure on enterprise risk management (ERM), corporate social responsibility (CSR), and sustainability reports (SR) on firm value.
Aldo AMERTA, Yanuar NANOK SOENARNO
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Empirical Analysis of Non-Financial Reporting by Spanish Companies
Administrative Sciences, 2018 Spain is one of the European countries that is the most strongly committed to the presentation of non-financial information. In 2017, Spain adapted its legislation to Directive 2014/95/EU through Royal Decree-Law 18/2017, which required Public Interest ...
Laura Sierra-Garcia +2 more
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Sustainability reporting [PDF]
Meditari Accountancy Research, 2017 PurposeSustainability reporting serves as a means of communication between corporations and their stakeholders on sustainability issues. This study aims to identify and account for the contents of sustainability reporting communicated through the websites of the plants in five continents of the same multinational mining corporation.Design/methodology ...
Amoako KO, Lord BR, Dixon K
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