Results 21 to 30 of about 81,908 (242)
Sustainability reporting in pandemics: Theoretical development of guidelines for improved reporting
Cogent 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
Analysis of Compliance with the Mandatory Sustainability Report in Peruvian Listed Companies
Studies in Business and Economics, 2021 Research on institutional influence on sustainability information indicates that organisations prepare reports voluntarily, following international standards.
Hernández-Pajares Julio +1 more
doaj +1 more source
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
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
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
Energies, 2023 As a result of the dissemination of the sustainability concept, social disclosures have become an important area of non-financial reporting, and the energy sector is no exception. The purpose of our article is a multi-faceted evaluation of sustainability
Hanna E. Czaja-Cieszyńska +1 more
doaj +1 more source
Determinants of sustainability reporting: Empirical evidence from East African Countries [PDF]
Problems and Perspectives in Management, 2022 Sustainability reporting is gaining attention among industry professionals and academics. However, it has been criticized since it fails to represent the proper reporting practices of firms, with this being described as symbolic in form.
Haruna Maama, Shenaaz Gani
doaj +1 more source
Cogent 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
Organization and Standardization of Sustainability Reporting
Naukovij Vìsnik Nacìonalʹnoï Akademìï Statistiki, Oblìku ta Auditu, 2019 The objective of the studyis to highlightthe content, purposes, standards and applications of sustainability reporting, to present a comparative analysisof the sustainability reporting framework from the point of view of internal and external users, to ...
N. I. Dorosh, I. V. Horobets
doaj +1 more source