Results 31 to 40 of about 17,021,501 (289)
, 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
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
, 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
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
doaj +1 more source
, 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
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
openaire +3 more sources
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
Disclosure of sustainability report and accounting conservatism
Jurnal Ekonomi dan Bisnis, 2023 Disclosure of sustainability reports is a form of corporate social and environmental responsibility. The company's quality and initiatives in disclosing sustainability reports will impact the preparation of financial reports under the concept of ...
Magdalena Lisanti Putri +2 more
doaj +1 more source
Corporate Sustainability Reporting and Analysis of Sustainability Reports in Turkey
International Journal of Economics and Finance, 2013 Financial reports are the most important sources of information for financial information users. Investors, lenders, and other creditors use financial information in their decision making process. Therefore, governmental bodies of financial reporting have mandated disclosing of some financial reports (statement of financial position, statement of ...
Rabia Aktas +2 more
openaire +2 more sources
MIMETIC ISOMORPHISM AS A REASON FOR PREPARING SUSTAINABILITY REPORT [PDF]
Jurnal Akuntansi Multiparadigma, 2019 : Mimetic Isomorphism as a Reason for Preparing Sustainability Report. This study aims to examine whether companies in Indonesia make sustainability reports because of mimetic isomorphism and whether shareholders appreciate the sustainability report ...
Astrid Rudyanto
doaj +1 more source