Results 1 to 10 of about 81,908 (242)
The Effect of Sustainibility Reporting Disclosure and Its Impact on Companies Financial Performance
Journal of Wetlands Environmental Management, 2019 The purpose of this research was to examine empirically the effect of sustainability reporting disclosure on company performance. Sustainability reporting is a report that measures, discloses and shows the responsibility of the company to internal and ...
Enny Hardi, Chairina Chairina
doaj +1 more source
Trends and determinants of quality of sustainability reporting: an analysis of Indian banks
Discover SustainabilityThis study evaluates the quality of sustainability reports in the banking industry. The paper also examines how bank ownership, market capitalization, and profitability affect reporting quality.
Shubhangi Rajawat, Ritika Mahajan
doaj +1 more source
Journal of ASEAN StudiesThis study aims to investigate the relationship between sustainability reporting and corporate performance moderated by the internationalization level of the firms. The sample for this empirical study is collected from the Financial Times Stock Exchange
Josephine Tan-Hwang Yau +5 more
doaj +1 more source
CSRD as a Paradigm Shift in Sustainability Reporting: From Voluntary Practice to Legal Requirement [PDF]
Amfiteatru EconomicThis paper discusses the evolution of sustainability reporting from voluntary to mandatory reporting under the European Corporate Sustainability Reporting Directive 2022/2464 (CSRD).
Marian-Dragoș Mangiuc , Meral Kagitci
doaj +1 more source
OBJECTIVES OF SUSTAINABILITY REPORTING AND ACCOUNTING IN SHARIA
Jurnal Riset Akuntansi dan Bisnis Airlangga, 2021 Sustainability reporting and accounting practices spread by thousands companies attract Muslim researchers’ to affirm the sharia foundation on this issue. The purpose of this study is to straighten the basic objectives of sharia sustainability accounting
Fardiantye Bella Cendika +1 more
doaj +1 more source
Jurnal Ilmiah Akuntansi dan Bisnis, 2015 The purpose of this study is to determine the effect of sustainability reporting disclosure intensity to return on assets that is represented by return on assets. This study used a sample of 28 companies winning Indonesian Sustainability Reporting Awards.
Komang Eva Cyntia Dewi, I Putu Sudana
doaj
Intangible Capital, 2016 Purpose: The purpose of this paper is to synthesise what is the emerging field of integrated reporting, with particular emphasis in the International Integrated Reporting Council, and outline a list of items for future research in this area.
Jordi Morros
doaj +1 more source
Journal of Innovation & KnowledgeThis study is to understand the current status of online sustainability reporting (SR) practices by Irish universities. The paper reveals that online SR is in its infancy at the sample universities and there is significant room for improvement.
Yanqi Sun +3 more
doaj +1 more source
, 2018 West-Life has worked with all stakeholders involved in the development, use and evaluation of services offered through the West-Life web-portal to identify and execute a sustainability solution for their future use. Information was gathered on the West-Life service provision, use by the structural biology community and the ability of ARIA (Instruct ...
openaire +1 more source
Evolution of Sustainability Reporting Frameworks [PDF]
Audit FinanciarThis research paper offers an extensive overview of the evolution of sustainability reporting practices, from the use of several frameworks by companies across the European Union, to the transition to a single regulation: the European Sustainability ...
Iulia-Diana COSTEA +1 more
doaj +1 more source