Results 341 to 350 of about 15,140,369 (361)

Embedding and managing blockchain in sustainability reporting: a practical framework

Sustainability Accounting, Management and Policy Journal, 2022
Purpose The purpose of this paper is to evaluate blockchain’s enabling role for sustainability reporting. This study extends the scientific knowledge about the impacts related to the notarisation of mandatory sustainability reports through a publicly ...
S. Pizzi, Andrea Caputo, A. Venturelli, F. Caputo   +3 more
semanticscholar   +1 more source

Swimming against the tide: back to single materiality for sustainability reporting

Sustainability Accounting, Management and Policy Journal, 2022
Purpose This paper aims to critically examine the conceptualisation of the principle of materiality, which is one of the most divisive concepts in current regulatory work on standard setting for sustainability reporting.
S. Abhayawansa
semanticscholar   +1 more source

Sustainability Reporting in Hungary: Sustainability Reporting Versus Value Reporting?

2017
Sustainability reporting and value reporting are different ways of voluntarily disclosing an organization’s performance. Their structures, content elements, addressees, publication channels, etc. vary, and they can be linked to different management approaches.
openaire   +1 more source

From voluntarism to regulation: effects of Directive 2014/95/EU on sustainability reporting in the EU

Journal of Applied Accounting Research, 2021
PurposeThe aim of this paper is to examine the effects of the European Non-financial Reporting Directive (2014/95/EU) on firms' sustainability reporting practices, especially reporting quantity (i.e.
Philipp Ottenstein, Saskia Erben, S. Jost, Carl William Weuster, Henning Zülch   +4 more
semanticscholar   +1 more source

The impact of voluntary sustainability reporting on firm value: Insights from signaling theory

Journal of the Academy of Marketing Science, 2022
Wesley Friske, S. Hoelscher, A. Nikolov
semanticscholar   +1 more source

Sustainability Reporting in Romania: Is Sustainability Reporting Enough?

2017
This collection of expert articles highlights the standards and practices concerning sustainability reporting among companies in Central and Eastern Europe (CEE). Due to the growing interest in corporate social responsibility issues, sustainability reporting has become increasingly common among businesses that claim to adhere to certain social ...
Sucala, VI, Sava, AM
openaire   +2 more sources

Sustainability reporting and ESG performance in the utilities sector

Utilities Policy, 2023
F. Imperiale, S. Pizzi, Stella Lippolis
semanticscholar   +1 more source

Sustainability Reporting

Proceedings of the International Association for Business and Society, 2004
Patsy Granger Lewellyn, Jeanne M. Logsdon   +1 more
openaire   +1 more source

Sustainability Report and Sustainability Reporting

2022
openaire   +1 more source

Corporate sustainability reporting

Journal of Accounting and Public Policy
Richard Barker
semanticscholar   +1 more source