Results 31 to 40 of about 15,140,369 (361)
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
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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
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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
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Harmonization of Sustainability Reporting Regulation: Analysis of a Contested Arena
Sustainability, 2022 This paper presents the case for the sustainability reporting field as a contested arena and examines the behavior and the influence of the various actors, such as the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB)
Hammed Afolabi, Ronita Ram, G. Rimmel
semanticscholar +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
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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
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Mandatory CSR and sustainability reporting: economic analysis and literature review
Review of accounting studies, 2019 This study collates potential economic effects of mandated disclosure and reporting standards for corporate social responsibility (CSR) and sustainability topics. We first outline key features of CSR reporting.
Hans B. Christensen, Luzi Hail, C. Leuz
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The impact of the United Nations Sustainable Development Goals on corporate sustainability reporting
Business Research Quarterly, 2022 In 2015, the United Nations launched the SUSTAINABLE DEVELOPMENT GOALS (SDGs) in collaboration with civil society and firms, recognizing that leading firms have the potential to innovate bold solutions at scale to achieve global sustainability. Exploring
Keith L. Whittingham +3 more
semanticscholar +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
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