Results 41 to 50 of about 17,045,549 (317)

Influence and behaviour of the new standard setters in the sustainability reporting arena: implications for the Global Reporting Initiative’s current position

Sustainability Accounting, Management and Policy Journal, 2023
Purpose This study aims to examine the influence and behaviour of the European Financial Reporting Advisory Group (EFRAG)/European Commission, and the International Financial Reporting Standards (IFRS) Foundation/International Sustainability Standards ...
H. Afolabi, Ronita Ram, G. Rimmel
semanticscholar   +1 more source

Standards for Reporting and Auditing Sustainability/Sustainability Reporting - between Global Convergence and European Specificity [PDF]

Audit Financiar
Sustainability regulations have experienced accelerated development globally in recent years, showing different approaches in the United States (US) and the European Union (EU).
Liliana IONESCU-FELEAGA, Andreea-Larisa OLTEANU (BURCA)   +1 more
doaj   +1 more source

Sustainability (disclosure and report format) and firm performance in India. Effects of mandatory CSR reporting

Cogent Business & Management, 2023
This study aims to determine how sustainability reporting disclosures and report format affect company performance in India’s mandatory reporting environment.
Kofi Mintah Oware, Thomas Adomah Worae
doaj   +1 more source

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)
H. Afolabi, Ronita Ram, G. Rimmel
semanticscholar   +1 more source

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
semanticscholar   +1 more source

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, Mohadeseh Golbidi   +1 more
doaj   +1 more source

An Overview of Corporate Sustainability Reporting Legislation in the European Union

Accounting in Europe
In 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

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, Andrew G. Earle, Dante I. Leyva-de la Hiz, Alessia Argiolas   +3 more
semanticscholar   +1 more source

Traces Left by Women in Production, Management and Trade from the Neolithic Age to the End of the Bronze Age

Muhasebe Enstitüsü Dergisi
Developments 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
doaj   +1 more source

PERSEPSI MAHASISWA AKUNTANSI TERHADAP MANFAAT DAN KETIDAKBERMANFAATAN SUSTAINABILITY REPORTING PERUSAHAAN

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
doaj   +1 more source