Results 41 to 50 of about 15,140,369 (361)
Pacific Accounting Review, 2022 Purpose This paper aims to reflect on the future of sustainability reporting standards by examining the current practical initiatives and the Global Reporting Initiative’s (GRI) position in the arena of non-financial and sustainability reporting and ...
C. de Villiers +2 more
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Organization and Standardization of Sustainability Reporting
Naukovij Vìsnik Nacìonalʹnoï Akademìï Statistiki, Oblìku ta Auditu, 2019 The objective of the studyis to highlightthe content, purposes, standards and applications of sustainability reporting, to present a comparative analysisof the sustainability reporting framework from the point of view of internal and external users, to ...
N. I. Dorosh, I. V. Horobets
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CEO Power and Sustainability Reporting in Iran: Effect of Life Cycle and International Relations [PDF]
Iranian Journal of Finance, 2020 In recent years, corporate sustainability reporting and its effective dimensions on it have always been considered from the perspective of users of financial reporting. Sustainability reporting is the environmental, social, and economic achievements of a
Parisa Saadat Behbahaninia +1 more
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Sustainability, 2022 Research has shown that sustainability reporting can positively influence organizational accountability and transparency. However, little research has been done to compare how sectors present their sustainability efforts.
Stephen N. Hamilton, Richard D. Waters
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Jurnal Riset Akuntansi Terpadu, 2017 Preparation of sustainability reporting has not yet become mandatory, but the future will become mandatory for the company to create reports showing widespread corporate responsibility. It requires the role of professional accountants.
Melinda Haryanto, Silvia Dewiyanti
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Muhasebe Enstitüsü DergisiDevelopments such as social order, legal systems, and economics in every field are built upon the experiences and order previous societies have created. The presence of women in the workforce, management, and commercial organizations increases daily and ...
Fatma Şeker, Sevgi Şeker
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An Overview of Corporate Sustainability Reporting Legislation in the European Union
Accounting in EuropeIn recent years, sustainability disclosure has increasingly become mandatory in many countries. The European Union (EU) is at the forefront of this change by adopting legislation that governs disclosure of (i) companies’ sustainability aspects (Corporate
Katrin Hummel, Dominik Jobst
semanticscholar +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.
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Sustainability Reporting and Market Uncertainty: The Moderating Effect of Carbon Disclosure
SustainabilityThis research examines how ESG disclosure influences market uncertainty through carbon disclosure. It uses a 10-year dataset from 2012 to 2021 of non-financial U.K. companies in the FTSE All-Share index.
Ahmed Saber Moussa, Mahmoud Elmarzouky
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Sustainable Circular Economy Strategies: An Analysis of Brazilian Corporate Sustainability Reporting
Sustainability, 2022 Corporate Sustainability Reporting provides essential data for academic and empirical research on sustainability and the still-growing adoption of the circular economy by companies.
Julia Romano Sanches +6 more
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