Results 31 to 40 of about 15,751,476 (304)
Global Financial Accounting Journal, 2020 The objective of this study is to examine and analyze the correlation of company characteristics and corporate governance towards sustainability report disclosure.
Robby Krisyadi, Elleen Elleen
semanticscholar +1 more source
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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Prerequisites and prospects for improving the quality of ESG assessment as a tool for responsible investment [PDF]
E3S Web of Conferences, 2023 The purpose of this article is to examine comprehensively the issues of information and methodological support for the ESG assessment of companies as a tool for responsible investment, to identify the prerequisites for the development of approaches to ...
Zenkina Irina V.
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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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, 2020 Article History: Received July 2, 2019 Accepted June 30, 2020 Available July 30, 2020 The purpose of this research is to analyze the effect of company size, profitability, leverage, liquidity, company activities, board directors, independent ...
Indrianingsih Indrianingsih +1 more
semanticscholar +1 more source
Adaptation variation of easiness on environmental, social, and governance components in the selected sustainability developments [PDF]
Global Journal of Environmental Science and Management, 2023 BACKGROUND AND OBJECTIVES: Environmental, Social, and Governance reporting is universally recognized as a pivotal component embraced by the industry to address climate change and serve as a safeguard to the physical and social environments of society. In
F.R. Sutikno +3 more
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, 2020 Article History: Received June 26, 2019 Accepted June 30, 2020 Available July 30, 2020 The purpose of this study is to obtain empirical evidence about the role of profitability in mediating the effect of liquidity, leverage, and company size to ...
Devi Sonia, Muhammad Khafid
semanticscholar +1 more source
Business Strategy and the Environment, 2020 This study examines the role of assurance for sustainability reporting whether it has the role beyond a verification mechanism for corporate sustainability reporting.
Charika Channuntapipat
semanticscholar +1 more source
A learning tool to develop sustainable projects [PDF]
, 2016 This paper presents a tool developed to help engineers to design and develop sustainable projects. The tool has been designed to introduce and evaluate the sustainability of engineering projects in general, but here we show its application to assess the ...
Alier Forment, Marc +6 more
core +1 more source
Comparative Study of Sustainability Reporting on the Banking Industry in Several Countries [PDF]
Audit Financiar, 2022 Levels of credit risk or credit quality, which can be measured by the ratio of non-performing loans (NPL), can be seen as a form of representation in companies, particularly in the banking sector.
Jessabel A. Amadis GELLIDON +1 more
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