Sustainability reporting beyond the business case and its impact on sustainability performance: UK evidence [PDF]
, 2022 oai:dspace.stir.ac.uk:1893/35802We explore Landrum and Ohsowski (2018)'s development model, which positions each company's sustainability reporting with multiple worldviews of corporate sustainability.
Hussainey, Khaled, Al-Shaer, Habiba
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Integrated reporting : the influence of King III on social, ethical and environmental reporting [PDF]
, 2013 This study analyses the annual reports of 10 major South African companies listed on the Johannesburg Stock Exchange (JSE) to assess the impact of the required introduction of integrated reporting on social, environmental and ethical reporting.Publisher ...
Solomon, Jill, Maroun, Warren
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Narrative reporting by UK charities [PDF]
, 2013 This study is the first in-depth study of the form and content of the narrative element of charities’ reporting documents. It offers insights into why charities choose to disclose (or not disclose) in their public reporting documents.Publisher ...
Connolly, Ciaran, Dhanani, Alpa
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Assessment of Polish companies’ preparedness for ESG reporting in the context of its determinants as evaluated by report preparers [PDF]
Zeszyty Teoretyczne RachunkowościPurpose: The purpose of this article is to assess the degree and scope of preparedness of Polish companies for Environmental, Social, and Governance (ESG) reporting from the perspective of respondents engaged in environmental reporting, taking into ...
Aleksandra Sulik-Górecka +2 more
doaj +1 more source
BOARD ETHNICITY AND SUSTAINABILITY REPORTING
Copernican Journal of Finance & Accounting, 2022 The aim of this study is to investigate the relationship between board ethnicity and sustainability reporting of listed deposit money banks in Nigeria from the period 2013–2020.
Hope Osayantin Aifuwa +4 more
doaj +1 more source
12 tools to face sustainability reporting
, 2017 Sustainability or corporate responsibility (CR) reporting is an instrument increasingly used by companies to communicate about relevant impacts of their business operations.
Brunner, Elgin +3 more
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Jurnal Ilmu Sosial dan Humaniora, 2017 Abstrak Perubahan dalam paradigma pelaporan perusahaan menghasilkan sebuah konsep pelaporan keberlanjutan (sustainability reporting). Pelaporan keberlanjutan merupakan sebuah bentuk tanggung jawab perusahaan kepada seluruh pemangku kepentingan ...
Putu Sukma Kurniawan
doaj +1 more source
Standards for Reporting and Auditing Sustainability/Sustainability Reporting - between Global Convergence and European Specificity [PDF]
Audit FinanciarSustainability regulations have experienced accelerated development globally in recent years, showing different approaches in the United States (US) and the European Union (EU).
Liliana IONESCU-FELEAGA +1 more
doaj +1 more source
Multi-level benchmark system for sustainability reporting: EU experience for Ukraine [PDF]
Accounting and Financial Control, 2023 The paper analyzes the key European benchmarks in the field of compiling and submitting sustainability reports. The analysis concerns the disclosure of their features in the context of considering the introduction in Ukraine to increase transparency ...
Inna Makarenko, Serhiy Makarenko
doaj +1 more source
Sustainability reporting matters : what are national governments doing about it? [PDF]
, 2013 This paper makes a number of recommendations for national governments and organisations that are responsible for developing guidelines and frameworks for sustainability reporting in the future.Publisher ...
Jones, Hannah
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