Results 281 to 290 of about 15,751,476 (304)

Pengaruh Sustainability Report Terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Pemoderasi

Jurnal Riset Akuntansi dan Keuangan, 2020
This study aims to obtain empirical evidence about the effect of Sustainability Reports on firm value with Good Corporate Governance as a moderating variable. The population in this study are all companies listed on the Indonesia Stock Exchange (IDX) and
Virgoria Dwi Pujiningsih
semanticscholar   +1 more source

A qualitative analysis of GRI principles for defining sustainability report quality: an Australian case from the preparers’ perspective

, 2020
This paper aims to analyze how sustainability report preparers perceive the Global Reporting Initiative’s (GRI) Principles for Defining Report Quality and explore the opportunities, challenges and influential factors that report preparers experience in ...
M. Safari, Amreen Areeb
semanticscholar   +1 more source

Sustainability Reporting

2021
This chapter approaches some issues related to the implementation of sustainability reporting and its benefits within an economic entity. The main objectives of this chapter are to present a brief implementation guide of sustainability reporting, according to GRI requirements and the benefits of its use. Based on the specialized literature, the authors
Dana Maria (Oprea) Constantin, Sorinel Căpușneanu, Dan Ioan Topor, Elena Grigore, Adrian Amadeus Tișcovschi, Elena Bogan   +5 more
openaire   +2 more sources

Sustainability Reporting

2020
This chapter presents, in a descriptive manner, the interrelation of the sustainability reporting concepts and the sustainability disclosure through internal and external stakeholders. The main objectives of this chapter are approaching the disclosure of environmental information, presenting the views of the stakeholders on the content and format of ...
Dana Maria (Oprea) Constantin, Dan Ioan Topor, Sorinel Căpușneanu, Alexandru Lucian Manole   +3 more
openaire   +2 more sources

An empirical investigation of determinants of sustainability report assurance in France

Journal of Financial Reporting & Accounting, 2019
Purpose This study aims at providing a proof of the factors associated with sustainability assurance demand by French companies. Design/methodology/approach This research used panel data methodology.
Yosra Mnif Sellami, Nada Dammak Ben Hlima, Anis Jarboui   +2 more
semanticscholar   +1 more source

Sustainability Reporting in Hungary: Sustainability Reporting Versus Value Reporting?

2017
Sustainability reporting and value reporting are different ways of voluntarily disclosing an organization’s performance. Their structures, content elements, addressees, publication channels, etc. vary, and they can be linked to different management approaches.
openaire   +1 more source

Sustainability Reporting in Romania: Is Sustainability Reporting Enough?

2017
This collection of expert articles highlights the standards and practices concerning sustainability reporting among companies in Central and Eastern Europe (CEE). Due to the growing interest in corporate social responsibility issues, sustainability reporting has become increasingly common among businesses that claim to adhere to certain social ...
Sucala, VI, Sava, AM
openaire   +2 more sources

Sustainability Reporting

Proceedings of the International Association for Business and Society, 2004
Patsy Granger Lewellyn, Jeanne M. Logsdon   +1 more
openaire   +1 more source

Sustainability Report and Sustainability Reporting

2022
openaire   +1 more source

Sustainability reporting

2013
Roger Adams, Brooke Barton, John Grant, Sir Mark Moody Stuart   +3 more
  +4 more sources