Results 21 to 30 of about 15,751,476 (304)
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.
openaire +1 more source
Exploring the use of online corporate sustainability information [PDF]
, 2009 Whilst the supply, exclusivity and prominence of online corporate sustainability information has increased in recent years, comparatively little is known about what information is used by whom.
Lymer, Andew, Rowbottom, Nicholas
core +1 more source
Управленческие науки, 2022 Sustainability reports allow checking the company’s proper understanding of the concept of “sustainability” in the context of its activities. The article shows the problems and features of the sustainability reports language as part of the company’s ...
T. A. Goroshnikova
doaj +1 more source
PENGUNGKAPAN AIR DALAM PERSPEKTIF AGENDA-SETTING THEORY [PDF]
Jurnal Akuntansi Multiparadigma, 2020 : Water Disclosure in Agenda-Setting Theory Perspective. This study aimed to examine several variables related to the agenda-setting theory on water disclosure.
Bambang Wicaksono +2 more
doaj +1 more source
, 2020 The purpose of this study is to extend existing knowledge on the determinants of sustainability report (SR) assurance practices. Four different theories – stakeholder theory, institutional theory, signaling theory and legitimacy theory – are used to ...
Lorenzo Simoni, L. Bini, M. Bellucci
semanticscholar +1 more source
Entrepreneurship and Sustainability Issues, 2020 We analyze the content of assurance statements on sustainability reports to examine the extent of external assurance on sustainability report disclosure in Indonesian and Malaysian listed companies and identify their impact on firm value.
I. Harymawan +3 more
semanticscholar +1 more source
Sustainability reports: Differences between developing and developed countries
Frontiers in Environmental Science, 2023 Achieving sustainability is a major challenge faced by many societies. The increasing moral consciousness of stakeholders has put pressure on companies, forcing these companies to include long-term policies that reflect the regionally specific needs of ...
Lucie Kvasničková Stanislavská +6 more
doaj +1 more source
APMBA (Asia Pacific Management and Business Application), 2021 Sustainability as a business model is a strategic tools to obtain company long term goals. This study is a postmodern imaginary research dialogue. The dialogue is between two people: Sustainable Accountant, and Senior Businessman.
Eko Ganis Sukoharsono
doaj +1 more source
, 2020 The purpose of this study is to determine and analyze the effect of the proportion of independent commissioners, audit committees, and managerial ownership on sustainability report disclosures with firm size as a moderating variable.
Multy Adra Madona, M. Khafid
semanticscholar +1 more source
CECCAR Business Review, 2022 This study aims to determine whether disclosure of the economic, environmental and social dimension in sustainability reporting by the company affects the earnings response coefficient.
Kezia Nabella KUSUMA +1 more
doaj +1 more source