Results 11 to 20 of about 15,140,369 (361)

Sustainability reporting scholarly research: a bibliometric review and a future research agenda [PDF]

open access: yesManagement Review Quarterly, 2023
Despite the substantial increase in sustainability reporting scholarly research, the comprehensive evaluation of scientific production in this area is scarce.
Benameur K   +4 more
europepmc   +2 more sources

Greenwashing, Sustainability Reporting, and Artificial Intelligence: A Systematic Literature Review

open access: yesSustainability, 2023
The rise of stakeholder interest globally in sustainable business practices has resulted in a rise in demands from stakeholders that companies report on the environmental and social impacts of their business activities.
Wayne Moodaley, A. Telukdarie
semanticscholar   +1 more source

The Role of Sustainability Reporting and Governance in Achieving Sustainable Development Goals: An International Investigation

open access: yesSustainability, 2023
This article explores the role of sustainability reporting and governance in achieving national sustainable development goals. Sustainable development goals focus on economic, societal, and environmental issues and have been set up to address issues ...
M. Alsayegh   +3 more
semanticscholar   +1 more source

Board Characteristics and Corporate Sustainability Reporting: Evidence from Chinese Listed Companies

open access: yesSustainability, 2023
This paper investigates the impact of board characteristics (such as board size, board independence, CEO Duality, board meetings, and committee) on corporate sustainability reporting (CSR) in China.
Emmanuel Anyigbah   +4 more
semanticscholar   +1 more source

How will AI text generation and processing impact sustainability reporting? Critical analysis, a conceptual framework and avenues for future research

open access: yesSustainability Accounting, Management and Policy Journal, 2023
Purpose The ability of generative artificial intelligence (AI) tools such as ChatGPT to produce convincing, human-like text has major implications for the future of corporate reporting, including sustainability reporting.
C. de Villiers   +2 more
semanticscholar   +1 more source

Circular Economy Disclosure in Sustainability Reporting: The Effect of Firm Characteristics

open access: yesSustainability, 2023
The circular economy is increasingly establishing itself as a model capable of overcoming the current linear economy of production and consumption recognized as unsustainable by society.
Filippo Vitolla   +4 more
semanticscholar   +1 more source

Sustainability Reporting and Corporate Reputation: The Moderating Effect of CEO Opportunistic Behavior

open access: yesSustainability, 2022
The present study’s main objective is to assess the impact of non-financial sustainability reporting (NFSR) on corporate reputation and the role of the CEO in the opportunistic behavior of companies listed on the Tehran Stock Exchange.
G. Zimon, Arash Arianpoor, M. Salehi
semanticscholar   +1 more source

Is Sustainability Reporting Promoting a Circular Economy? Analysis of Companies’ Sustainability Reports in the Agri-Food Sector in the Scope of Corporate Sustainability Reporting Directive and EU Taxonomy Regulation

open access: yesSustainability, 2023
Circular economy has the potential to contribute significantly to sustainable development. Despite its popularity, implementation in Europe is still low.
Christof Falkenberg   +2 more
semanticscholar   +1 more source

Unlocking the Power of Reporting: Exploring the Link between Voluntary Sustainability Reporting, Customer Behavior, and Firm Value

open access: yesSustainability, 2023
Voluntary sustainability reporting is becoming more common, as evidenced by the hundreds of organizations that have adopted the Global Reporting Initiative (GRI) standards or similar reporting frameworks within the last decade.
Omar. A. Alghamdi, G. Agag
semanticscholar   +1 more source

Sustainability Reporting: A Financial Reporting Perspective

open access: yesAccounting in Europe, 2023
This paper examines incentive effects of sustainability reporting, based on proposals for mandatory sustainability reporting standards in the EU, the US, and the IFRS Foundation, and highlights conceptual differences between sustainability and financial ...
Alfred Wagenhofer
semanticscholar   +1 more source

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