Results 21 to 30 of about 89,466 (247)

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, Pocomucha Valdivia Karina   +1 more
doaj   +1 more source

Sustainability Reporting in India – A Study of Infosys Sustainability Reports

International Journal of Management, Technology, and Social Sciences, 2020
Sustainability reporting is becoming more prevalent, driven by a growing recognition that sustainability-related issues can materially affect a company’s performance. In India, with the Companies Act 2013 making CSR mandatory in specified areas, more and more companies are undertaking sustainability and CSR initiatives.
Priyanka Nayak, Narayan Kayarkatte
openaire   +1 more source

Sustainability Reporting in Energy Companies—Is There a Link between Social Disclosures, the Experience and Market Value?

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, Dominika Kordela   +1 more
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 Rachunkowości
Purpose: 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, Marzena Strojek-Filus, Daniel Iskra   +2 more
doaj   +1 more source

PROFESI CERTIFIED SUSTAINABILITY REPORTING SPECIALIST, PELAPORAN KEBERLANJUTAN, DAN TEORI ENTERPRISE (Suatu Tinjauan Mengenai Profesi CSRS dalam Pelaporan Keberlanjutan)

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

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 ...
Amoako KO, Lord BR, Dixon K
openaire   +3 more sources

Standards for Reporting and Auditing Sustainability/Sustainability Reporting - between Global Convergence and European Specificity [PDF]

Audit Financiar
Sustainability 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, Andreea-Larisa OLTEANU (BURCA)   +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

Corporate Sustainability Reporting and Analysis of Sustainability Reports in Turkey

International Journal of Economics and Finance, 2013
Financial reports are the most important sources of information for financial information users. Investors, lenders, and other creditors use financial information in their decision making process. Therefore, governmental bodies of financial reporting have mandated disclosing of some financial reports (statement of financial position, statement of ...
Rabia Aktas, Koray Kayalidere, Mahmut Kargin   +2 more
openaire   +2 more sources

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, Muhammed Kamaldeen Usman, Muhammed Lawal Subair, Gideon Temidayo Philip, Kerimu Hussien   +4 more
doaj   +1 more source