Results 31 to 40 of about 17,045,549 (317)
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
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
The digitalization of sustainability reporting processes: A conceptual framework
Business Strategy and the Environment, 2023 Building on the contingency theory, the paper aims to shed light on the contribution provided by technological innovation on sustainability reporting quality.
S. Pizzi +3 more
semanticscholar +1 more source
Key aspects of sustainability reporting quality and the future of GRI
Sustainability Accounting, Management and Policy Journal, 2023 Purpose This paper aims to investigate the current state of knowledge in key reporting aspects in relation to sustainability reporting in general and to reflect on their relevance to Global Reporting Initiative (GRI) in particular.
Mercedes Luque-Vílchez +3 more
semanticscholar +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
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
An evaluation of sustainability in large British companies [PDF]
, 2019 This article undertakes an assessment of the sustainability efforts of some of the largest companies that are listed on the FTSE 100 (a share index composed of the 100 largest companies that are listed on the London Stock Exchange according to market ...
Iqbal, T., Keay, A. R.
core +2 more sources
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