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Sustainability reporting

VBA Journaal, 2005
This article gives an overview of developments in sustainability (also sometimes labelled corporate social responsibility) reporting. It The article will first briefly indicate how accountability on social and environmental issues started, already in the 1970s when social reports were published.
openaire   +2 more sources

Reporting on Sustainability

Cognitive Sustainability
This paper presents the development and an overview of two related professional standards on sustainability reporting. As there is currently no requirement to apply these standards, ’this topic is out of the scope of the present discussion. Corporate reports applying the standards are expected for periods beginning or after 1 January 2024.
openaire   +2 more sources

The Impact of Corporate Governance on The Extent of Sustainability Reporting Among State-Owned Enterprises

SAGE Open
The study aims to investigate the impact of corporate governance on sustainability reporting among State-Owned Entities (SOEs). The study is cross-sectional.
Charles Nsiah, Venancio Tauringana, Dadson Awunyo-Vitor   +2 more
doaj   +1 more source

Addressing data gaps in sustainability reporting: A benchmark dataset for greenhouse gas emission extraction. [PDF]

Sci Data
Beck J, Steinberg A, Dimmelmeier A, Domenech Burin L, Kormanyos E, Fehr M, Schierholz M.   +6 more
europepmc   +1 more source

Evaluating the Impact of Adopting Green Accounting on Sustainability Reporting at the Central Bank of Iraq (CBI): A Vision to Support the 2030 Sustainable Development Goals (SDGs). [PDF]

F1000Res
N Al-Jumaili H, A Awad M, A Shahoobe A, A Abdullah R.   +3 more
europepmc   +1 more source

Symbolic compliance or substantive transparency? Sustainability reporting, corporate attributes, and financial reporting quality in Indonesia

Jurnal Akuntansi dan Auditing Indonesia
This study investigates the effect of sustainability reporting on financial reporting quality in Indonesian manufacturing companies during 2022–2024. Using 375 firm-year observations from 125 listed firms, this study applies panel data regression with ...
Yuliani Almalita, Almaida Dwi Kusuma
doaj