Results 281 to 290 of about 17,045,549 (317)

Sustainability Reporting

Sustainability Reporting, Ethics, and Strategic Management Strategies for Modern Organizations, 2021
This chapter approaches some issues related to the implementation of sustainability reporting and its benefits within an economic entity. The main objectives of this chapter are to present a brief implementation guide of sustainability reporting, according to GRI requirements and the benefits of its use. Based on the specialized literature, the authors
Dana Maria (Oprea) Constantin, Sorinel Căpușneanu, Dan Ioan Topor, Elena Grigore, Adrian Amadeus Tișcovschi, Elena Bogan   +5 more
semanticscholar   +3 more sources

Firms’ characteristics, corporate governance, and the adoption of sustainability reporting: evidence from Gulf Cooperation Council countries

Journal of Financial Reporting & Accounting, 2023
Purpose The purpose of the study is to investigate the factors that influence the adoption of new sustainability reporting (SDG) and external assurance (EXTA) practices. This study also examines the relationship between sustainability reporting activity
A. Al-Qudah, Asma Houcine
semanticscholar   +1 more source

Sustainability Reporting: Is Convergence Possible?

Social Science Research Network, 2023
In this essay, we discuss the factors influencing the likelihood of convergence in corporate sustainability reporting. We identify several factors that negatively influence the probability of convergence in the short term.
Hervé Stolowy, Luc Paugam
semanticscholar   +1 more source

Sustainability reporting – a systematic review of various dimensions, theoretical and methodological underpinnings

Journal of Financial Reporting & Accounting, 2023
Purpose This review aims to summarize the extent to which sustainability dimensions are covered in the selected qualitative literature, the theoretical and ontological underpinnings that have informed sustainability research and the qualitative ...
Taslima Nasreen, R. Baker, Davar Rezania
semanticscholar   +1 more source

Critical reflections on sustainability reporting standard setting

Sustainability Accounting, Management and Policy Journal, 2023
Purpose The aim of this paper is to provide critical reflections on the role of standard setters and the endeavours of various organisations to provide sustainability reporting standards.
Irshad Ali, P. Fukofuka, A. Narayan
semanticscholar   +1 more source

Corporate sustainability reporting

Journal of Accounting and Public Policy
Producing an SR is not a spontaneous action. SR is a result of years of company experiences and activities in sustainable development. Demands for sustainability reporting are not only coming from company stakeholders (i.e.
Richard Barker
semanticscholar   +1 more source

Board characteristics and sustainability reporting. A case of listed firms in East Africa

Corporate Governance: The International Journal of Business in Society, 2022
Purpose This study aims to investigate the influence of board characteristics on sustainability reporting among listed firms in East Africa. Design/methodology/approach The study uses a sample of 79 listed firms drawn from East African securities ...
Peter Nderitu Githaiga, James Kibet Kosgei   +1 more
semanticscholar   +1 more source

Corporate Sustainability Reporting in Europe: A Scoping Review

Accounting in Europe, 2022
This paper provides a scoping review of European sustainability reporting studies. Previous sustainability studies do not offer a comprehensive discussion of features key to the European setting.
Tami Dinh, A. Husmann, G. Melloni
semanticscholar   +1 more source

Thirty Years of Sustainability Reporting: Insights, Gaps and an Agenda for Future Research Through a Systematic Literature Review

Sustainability
This paper examines the progress, key themes, and future directions in sustainability reporting, aiming to identify critical insights, gaps, and research opportunities to enhance its effectiveness and impact.
E. du Toit
semanticscholar   +1 more source

Is sustainability reporting (ESG) associated with performance? Evidence from the European banking sector

Management of environmental quality, 2019
Purpose Sustainability reporting has been widely adopted by firms worldwide given the need of stakeholders for more transparency on environmental, social and governance (ESG) issues.
Amina Buallay
semanticscholar   +1 more source