The objective of this study is to present an overview of sustainability reporting in the financial industry between 2016 and 2024, carrying out a systematic review of the literature on the topic in the banking sector. The theoretical framework addresses the integration of sustainability from the...

Sustainability accounting is considered a subcategory of financial accounting that focuses on the disclosure of non-financial information about a company's performance to external parties. Various definitions of sustainability accounting by different authors raise two research questions: RQ1:...

This study compares the quality of Corporate Social Responsibility (CSR) practices and reporting of firms operating in Africa listed in Western economies and firms exclusively listed on the African stock exchange, using the Global Reporting Initiative (GRI) CSR checklist. Interpretive content...

In the business environment, economic entities are aware of the importance of reporting transparency for them and their stakeholders. This study provides a comprehensive review of the topic of transparency, with the aim of identifying current research trends. PRISMA method ("Preferred Reporting...

The very concept of business sustainability includes the economic success of the company and its social responsibility, while simultaneously protecting human and natural resources. The basic purpose of organizations is high-quality, reliable, and comprehensive reporting, which contributes to...

Reducing methane emissions from the oil and gas sector is one of the easiest and lowest cost measures which can have a significant impact on global warming prior to 2050. Since 2022, pledges and initiatives by governments and companies have resulted in progress in relation to awareness,...

Purpose - This study evaluates whether firms carry out hedging activities on interest rates and foreign exchange to mitigate the effect of financial constraints caused by the informational disadvantage. Design/methodology/approach - In this study, the financial reporting quality is measured with...

The EU Corporate Sustainability Reporting Directive (CSRD) presents both challenges and criticisms, but it will also offer more ESG information for financial institutions' investments and exposures. Banks and investors are realizing that addressing the supervisory expectations about...

This research explores whether internationalization and the foreignness of the board of directors, two important international forces, motivate firms to issue sustainability reports in the context of Vietnam, a developing country. This study uses pooled and fixed effect multinomial logit...

We examine financial reporting and firm operations, focusing specifically on the roles of 'enterprise risk management' (ERM), within which a holistic approach is taken to the conceptualization and management of all types of risk. We measure ERM implementation based on information obtained from...

The subject of sustainability reporting is becoming increasingly important. In consequence of the implementation of the Corporate Sustainability Reporting Directive, a substantial number of companies will be required to have their sustainability reports audited beginning from financial year...

Incorporating sustainability into business operations is likely to become one of the most significant priorities and challenges for companies in the near future. SMEs operating within conventional frameworks often experience constraints when adjusting to evolving circumstances. They frequently...

The significant reliance on water in Indonesia's agricultural sector raises critical concerns regarding the transparency and accountability of corporate water management practices. Correspondingly, this study investigated the extent of water disclosure quantities by agricultural companies in...

Purpose: Despite the vast array of literature on integrated reporting, there is scant empirical evidence on the value relevance of the specific content elements of integrated reports. This paper investigates whether a specific content element of integrated reports, namely, business model...

This study explores how corporate reputation and regulation influence the quantity and quality of non-financial information (NFI) disclosure. While internal drivers of NFI reporting are well-studied, external pressures remain underexplored. Analyzing Ibex35 firms (2015-2019) during Spain's...

This paper focuses on the issue of non-financial corporate reporting by the Czech chemical companies. Based on the content analysis of the websites and disclosures, it analyses, compares and evaluates the level of web communication of the economic, environmental and social issues of corporate...

A vibrant financial sector has a lot to offer towards the growth and development of an economy. It is in this regard that investor confidence matters most to the sector. Although the financial sector in the sub-Saharan African region is still growing, there are some crises in the sector that...

The role and meaning of sustainable development have been recognized in the scientific literature for decades. However, there has recently been a dynamic increase in interest in the subject, which results in numerous, in-depth scientific research and publications with an interdisciplinary...

Accounting science is increasingly focused on large businesses that have the resources to innovate and implement, while small businesses need support, understanding and clear rules. It should be borne in mind that the accounting system for small businesses should be simplified and the budget for...

The objective of this study is to present an overview of sustainability reporting in the financial industry between 2016 and 2024, carrying out a systematic review of the literature on the topic in the banking sector. The theoretical framework addresses the integration of sustainability from the...

Sustainability accounting is considered a subcategory of financial accounting that focuses on the disclosure of non-financial information about a company's performance to external parties. Various definitions of sustainability accounting by different authors raise two research questions: RQ1:...

Increasingly, good quality and safe working conditions that promote employee health are expected by stakeholders. The aim of this study is to examine the extent and quality of occupational health and safety (OHS) reporting in the Top 100 companies listed on the Australian Stock Exchange (ASX)....

Natürliche Störungsereignisse wie Feuer, Trockenheit, Insektenkalamitäten und Sturmereignisse sind heute zu einem zentralen Thema für Deutschlands Wälder und Forstbetriebe geworden. Ökonomische Schäden durch Mindererlöse nach natürlichen Störungsereignissen mit hohem Schadholzaufkommen...