Results 11 to 20 of about 17,045,549 (317)
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 ...
Koshkaki, Majid Rahmanian +2 more
+7 more sources
Greenwashing, Sustainability Reporting, and Artificial Intelligence: A Systematic Literature Review
Sustainability, 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
Sustainability, 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
Sustainability, 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
Circular Economy Disclosure in Sustainability Reporting: The Effect of Firm Characteristics
Sustainability, 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 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
Sustainability Reporting: A Financial Reporting Perspective
Accounting 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
Sustainability, 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
Sustainability, 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
Administrative Sciences, 2022 Higher education institutions and universities have recently started to publish their sustainability and corporate responsibility reports. Yet, due to digitalisation and the benefits of digital reporting, websites offer organisations novel opportunities ...
Patrizia Di Tullio, Matteo La Torre
doaj +1 more source