Results 21 to 30 of about 17,021,501 (289)
Jurnal Economia, 2021 : This study aims to determine the effect of corporate governance, firm characteristics, disclosure of corporate social responsibility (CSR) on firm value.
Rahimah Bawai, Hermala Kusumadewi
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European Journal of Business and Management Research, 2021 This research is a proof-of-concept of important analytical and / or experimental functions and / or characteristics. In the era of globalization, business competition has become very fierce.
Sely Megawati Wahyudi
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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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, 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 ...
L. Simoni, L. Bini, M. Bellucci
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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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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
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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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