Results 331 to 340 of about 15,140,369 (361)
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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
Anas Ali Al-Qudah, Asma Houcine
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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
Anas Ali Al-Qudah, Asma Houcine
semanticscholar +1 more source
Sustainability Reporting: Is Convergence Possible?
Social Science Research Network, 2023In 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
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Evaluating sustainability reporting on GRI standards in developing countries: a case of Pakistan
International Journal of Law and Management, 2023Purpose This study aims to examine sustainability reporting through the lens of global reporting initiative (GRI) standards in developing economies, particularly in Pakistan, from the perspective of stakeholder theory, legitimacy theory, and system ...
Ismail Khan +3 more
semanticscholar +1 more source
Critical reflections on sustainability reporting standard setting
Sustainability Accounting, Management and Policy Journal, 2023Purpose 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
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Board characteristics and sustainability reporting. A case of listed firms in East Africa
Corporate Governance: The International Journal of Business in Society, 2022Purpose 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 +1 more
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Corporate Sustainability Reporting in Europe: A Scoping Review
Accounting in Europe, 2022This 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
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Corporate governance and sustainability reporting quality: evidence from Nigeria
Sustainability Accounting, Management and Policy Journal, 2021Purpose This study aims to examine the association between corporate governance and sustainability reporting quality of listed firms in Nigeria. Design/methodology/approach The authors measure corporate governance using board governance variables ...
O. Erin, Alex Adegboye, O. Bamigboye
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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
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
A worldwide sectorial analysis of sustainability reporting and its impact on firm performance
Journal of Sustainable Finance & Investment, 2021This study investigates the worldwide impact of sustainability reporting on firms' performance across seven different sectors. Using data culled from 3,000 firms in 80 different countries for ten years from 2008 to 2017 (cumulatively 23,738 observations).
Abdulla Yusuf Al Hawaj, Amina Buallay
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2020
This chapter presents, in a descriptive manner, the interrelation of the sustainability reporting concepts and the sustainability disclosure through internal and external stakeholders. The main objectives of this chapter are approaching the disclosure of environmental information, presenting the views of the stakeholders on the content and format of ...
Dana Maria (Oprea) Constantin +3 more
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This chapter presents, in a descriptive manner, the interrelation of the sustainability reporting concepts and the sustainability disclosure through internal and external stakeholders. The main objectives of this chapter are approaching the disclosure of environmental information, presenting the views of the stakeholders on the content and format of ...
Dana Maria (Oprea) Constantin +3 more
openaire +2 more sources