Results 21 to 30 of about 15,140,369 (361)

Sustainability Reporting through Environmental, Social, and Governance: A Bibliometric Review

open access: yesSustainability, 2022
Research on sustainability reporting is becoming increasingly important. Despite the growing body of literature on sustainability reporting, little is known about its past trends and how research areas might evolve in the future.
Mathew Kevin Bosi   +3 more
semanticscholar   +1 more source

Sustainability reporting, universities and global reporting initiative applicability: a still open issue

open access: yesSustainability Accounting, Management and Policy Journal, 2023
Purpose The porpose of this study is to critically consider the use of global reporting initiative (GRI) guidelines in universities’ sustainability reports..
S. Moggi
semanticscholar   +1 more source

Sustainability performance and sustainability reporting in SMEs: a love affair or a fight?

open access: yesJournal of Management & Organization, 2023
This research aims to analyse the links and potential limiting and supporting factors between sustainability actions and sustainability reporting. Comparing companies involved in sustainability actions and those whose reporting practices lack a formal ...
D. Galli   +2 more
semanticscholar   +1 more source

Exploring the use of online corporate sustainability information [PDF]

open access: yes, 2009
Whilst the supply, exclusivity and prominence of online corporate sustainability information has increased in recent years, comparatively little is known about what information is used by whom.
Lymer, Andew, Rowbottom, Nicholas
core   +1 more source

A Systematic Literature Review: Determinants of Sustainability Reporting in Developing Countries

open access: yesSustainability, 2022
This study aimed to find out how the development of sustainability reporting is seen from the theoretical and practical perspectives and how the solutions are solved. This study used a systematic literature review approach.
Sofwan Farisyi   +3 more
semanticscholar   +1 more source

Sustainability reporting in pandemics: Theoretical development of guidelines for improved reporting

open access: yesCogent Economics & Finance, 2023
Given the pervasive effects that COVID-19 and previous pandemics had on companies, the purpose of this study was to develop pandemic-related sustainability reporting guidelines to improve corporate reporting.
Anneke Maré Moolman   +2 more
doaj   +1 more source

Key aspects of sustainability reporting quality and the future of GRI

open access: yesSustainability Accounting, Management and Policy Journal, 2023
Purpose This paper aims to investigate the current state of knowledge in key reporting aspects in relation to sustainability reporting in general and to reflect on their relevance to Global Reporting Initiative (GRI) in particular.
Mercedes Luque-Vílchez   +3 more
semanticscholar   +1 more source

The digitalization of sustainability reporting processes: A conceptual framework

open access: yesBusiness Strategy and the Environment, 2023
Building on the contingency theory, the paper aims to shed light on the contribution provided by technological innovation on sustainability reporting quality.
S. Pizzi   +3 more
semanticscholar   +1 more source

Sustainability (disclosure and report format) and firm performance in India. Effects of mandatory CSR reporting

open access: yesCogent Business & Management, 2023
This study aims to determine how sustainability reporting disclosures and report format affect company performance in India’s mandatory reporting environment.
Kofi Mintah Oware, Thomas Adomah Worae
doaj   +1 more source

Influence and behaviour of the new standard setters in the sustainability reporting arena: implications for the Global Reporting Initiative’s current position

open access: yesSustainability Accounting, Management and Policy Journal, 2023
Purpose This study aims to examine the influence and behaviour of the European Financial Reporting Advisory Group (EFRAG)/European Commission, and the International Financial Reporting Standards (IFRS) Foundation/International Sustainability Standards ...
Hammed Afolabi, Ronita Ram, G. Rimmel
semanticscholar   +1 more source

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