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Year of publication
Subject
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Reporting 5,781 Berichtswesen 5,593 Bericht 1,668 Corporate Social Responsibility 1,266 Corporate social responsibility 1,261 Unternehmenspublizität 1,248 Corporate disclosure 1,247 Accounting 1,163 Rechnungswesen 1,155 Nachhaltigkeitsbericht 1,088 Sustainability reporting 1,079 Deutschland 776 Jahresabschluss 690 Financial statement 683 Wirtschaftsprüfung 660 Financial audit 658 Germany 648 Corporate Governance 584 Corporate governance 580 IFRS 497 Nachhaltige Entwicklung 496 Sustainable development 494 Bilanzpolitik 413 Accounting policy 411 USA 377 United States 374 Welt 361 World 361 Sustainability 336 Nachhaltigkeit 330 Umweltbericht 314 Environmental reporting 308 Öffentlichkeitsarbeit 294 Public relations 293 Stakeholder 286 reporting 249 Zeitschrift 241 EU countries 239 EU-Staaten 239 Informationswert 229
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Online availability
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Undetermined 1,974 Free 1,560 CC license 177
Type of publication
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Article 4,106 Book / Working Paper 2,045 Journal 1,416 Other 3
Type of publication (narrower categories)
All
Article in journal 3,329 Aufsatz in Zeitschrift 3,329 Aufsatz im Buch 594 Book section 594 Graue Literatur 534 Non-commercial literature 534 Hochschulschrift 179 Working Paper 168 Arbeitspapier 154 No longer published / No longer aquired 152 Thesis 105 Bericht 93 Amtsdruckschrift 92 Government document 92 Annual report 82 Business report 82 Geschäftsbericht 82 Jahresbericht 82 Collection of articles of several authors 81 Sammelwerk 81 Statistik 67 Aufsatzsammlung 58 Case study 54 Fallstudie 54 Conference paper 48 Konferenzbeitrag 48 Konferenzschrift 38 research-article 28 Lehrbuch 27 Statistics 26 Monografische Reihe 19 Textbook 19 Amtliche Publikation 17 Konferenzschrift/Kongressbericht 17 Market information 17 Marktinformation 17 Article 15 Ratgeber 14 Reprint 14 Werkzeitschrift 14
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Language
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English 5,170 German 2,193 Undetermined 160 French 35 Polish 19 Spanish 10 Dutch 9 Italian 6 Danish 3 Romanian 3 Ukrainian 3 Bulgarian 2 Croatian 2 Russian 2 Swedish 2 Modern Greek (1453-) 1 Estonian 1 Latin 1 Serbian 1 Chinese 1
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Author
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Hussainey, Khaled 26 Guthrie, James 22 Velte, Patrick 22 Abeysekera, Indra 21 Dumay, John 18 Uyar, Ali 17 De Villiers, Charl 16 Eccles, Robert G. 14 Hoitash, Rani 14 Kajüter, Peter 14 Maroun, Warren 14 Kuzey, Cemil 13 Unerman, Jeffrey 13 Vasarhelyi, Miklos A. 13 Vitolla, Filippo 13 Bassen, Alexander 12 Freidank, Carl-Christian 12 Kolk, Ans 12 Rezaee, Zabihollah 12 Tiron-Tudor, Adriana 12 Zülch, Henning 12 Christensen, Theodore E. 11 Karaman, Abdullah S. 11 Raimo, Nicola 11 Songini, Lucrezia 11 Barth, Mary E. 10 Fischer, Thomas M. 10 Haller, Axel 10 Hope, Ole-Kristian 10 N, Abhishek 10 Pistoni, Anna 10 Scholz, Christian 10 Schön, Dietmar 10 Wagenhofer, Alfred 10 Bananuka, Juma 9 Boiral, Olivier 9 Cahan, Steven F. 9 Hossain, Mahmud 9 Isenmann, Ralf 9 Kirchmann, Markus 9
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Institution
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European Investment Bank 22 European Environment Agency 21 Springer Fachmedien Wiesbaden 20 International Labour Conference 17 Europäische Kommission 16 Deutschland / Bundesregierung 15 HAL 12 OECD 11 Deutschland / Umweltbundesamt 10 United Nations Industrial Development Organization 10 Deutscher Raiffeisenverband 9 Bundesverband der Deutschen Industrie 8 Deutscher Industrie- und Handelstag 8 Deutsches Institut für Normung 8 Deutschland / Bundesrechnungshof 8 Weltbank 8 Bundesanstalt für Finanzdienstleistungsaufsicht 7 Deutscher Bauernverband 7 Organisation for Economic Co-operation and Development 7 Bundesverband der Deutschen Volksbanken und Raiffeisenbanken 6 Bundesvereinigung der Deutschen Arbeitgeberverbände 6 Deutschland / Bundesministerium für Wirtschaftliche Zusammenarbeit und Entwicklung 6 Deutschland <Bundesrepublik> / Bundesregierung 6 Internationales Arbeitsamt 6 Verband der Chemischen Industrie 6 Verlag Dr. Kovač 6 World Bank 6 Amt für Humanitäre Hilfe 5 Arbeitsgemeinschaft Industrieller Forschungsvereinigungen Otto von Guericke 5 Basel Committee on Banking Supervision 5 Deutsche Forschungsgemeinschaft 5 Deutscher Industrie- und Handelskammertag 5 Deutschland / Bundesministerium der Finanzen 5 European Banking Authority 5 Europäische Kommission / Amt für humanitäre Hilfe 5 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 5 Farbenfabriken Bayer <Leverkusen> 5 Haufe-Lexware GmbH & Co. KG 5 Hauptverband der Gewerblichen Berufsgenossenschaften 5 Henkel-Kommanditgesellschaft auf Aktien <Düsseldorf> 5
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Published in...
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The accounting review : a publication of the American Accounting Association 70 Corporate social responsibility and environmental management 56 Journal of business ethics : JOBE 53 Meditari accountancy research 48 Accounting horizons : a quarterly publication of the American Accounting Association 47 Journal of accounting and public policy 44 Controlling : Zeitschrift für erfolgsorientierte Unternehmenssteuerung 42 Journal of accounting & economics 42 Accounting, auditing & accountability journal 41 Auditing : a journal of practice & theory 41 Journal of financial reporting & accounting : JFRA 41 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 40 Journal of applied accounting research 39 KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 38 Journal of accounting research 37 SpringerLink / Bücher 37 Managerial auditing journal 35 The journal of information systems : JIS ; a semiannual journal of the Information Systems Section of the American Accouting Association 35 Cogent business & management 34 Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting 30 Business strategy and the environment 30 The British accounting review : the journal of the British Accounting Association 30 IRZ : Zeitschrift für internationale Rechnungslegung 27 Review of accounting studies 27 Advances in accounting : a research annual 25 Journal of business finance & accounting : JBFA 25 The international journal of accounting : TIJA 25 Journal of management & governance 24 Critical perspectives on accounting : an international journal for social and organizational accountability 23 International journal of accounting information systems 23 International journal of auditing : IJA 23 Accounting and finance 22 Der Betrieb 22 Journal of emerging technologies in Accounting 21 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 20 Springer eBook Collection 20 Abacus : a journal of accounting, finance and business studies 19 Accounting research journal 19 International journal of accounting, auditing and performance evaluation : IJAAPE 19 International journal of disclosure and governance 19
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Source
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ECONIS (ZBW) 6,784 USB Cologne (EcoSocSci) 559 RePEc 139 Other ZBW resources 40 EconStor 34 BASE 7 ArchiDok 7
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Showing 1 - 50 of 7,570
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Evolution and challenges of sustainability reporting in the banking sector : a systematic literature review
Sebastião, Adão M.; Tavares, Maria C.; Azevedo, … - In: Administrative Sciences : open access journal 14 (2024) 12, pp. 1-23
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...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015190657
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Review of sustainability accounting terms
Jankalová, Miriam; Jankal, Radoslav - In: Administrative Sciences : open access journal 14 (2024) 7, pp. 1-28
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:...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015047487
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Climate risk disclosures and global sustainability initiatives : a conceptual analysis and agenda for future research
Ngo, Thanh; Le, Tu D. Q.; Ullah, Subhan; Hai Hong Trinh - In: Business strategy and the environment 32 (2023) 6, pp. 3705-3720
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014370418
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Do firms operating in a shared institutional environment have similar sustainability disclosure practices? : a comparative analysis of multinational and locally listed firms in Africa
Penney, Emmanuel Kofi; Owusu-Ansah, Anthony; Amewu, Godfred - In: Cogent business & management 10 (2023) 2, pp. 1-19
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...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014504968
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A systematic PRISMA review: transparency in reporting of economic entities
Parascan, Ana-Maria - In: CES working papers 15 (2023) 3, pp. 254-276
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...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014514338
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Restatement costs and reporting bias
Herly, Marie; Niebuhr, Nikolaj Kirkeby - In: Journal of business finance & accounting : JBFA 50 (2023) 1/2, pp. 91-117
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Using ESG paradigm as a basis for social reporting in nonprofit organizations : evidence from cases in healthcare
Pratici, Lorenzo; Salvatore, Fiorella Pia; Fanelli, Simone - In: Management decision 63 (2025) 2, pp. 586-609
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015197700
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Evaluation of data-driven sustainability potential at SMEs using an altered ecocanvas model
Bálint, Levente Péter; Várallyai, László; Botos, … - In: Economies : open access journal 13 (2025) 2, pp. 1-25
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...
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Stakeholder engagement disclosures in sustainability reports : evidence from Italian food companies
Galeotti, Rubina Michela; Camilleri, Mark Anthony; … - In: Business ethics, the environment & responsibility 34 (2025) 1, pp. 260-279
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In the eye of the storm : investor sentiment and audit quality in Korean financial reporting
Persakis, Antonios; Kolias, Georgios - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015397492
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Financial reporting quality and corporate hedging policy : preliminary evidence
Chen, Sipeng; Huang, Yuan - In: China Accounting and Finance Review 27 (2025) 2, pp. 210-236
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...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015397411
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The influence of firms' internationalisation and foreignness of the board on sustainability reporting : evidence from Vietnam
Thuy Thi Nguyen; Anh Nguyen Hoang Luong - In: Thailand and the world economy 43 (2025) 1, pp. 85-105
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...
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Measurement reporting and verification of methane emissions from the gas and oil sector and consequences for LNG trade : a three year progress report
Stern, Jonathan P. - 2025
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,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015396304
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Towards a conceptualised belief-action-outcome model for enhanced non-financial reporting : a systematic and integrative review
Ştefănescu, Cristina Alexandrina - In: Revista de Contabilidad 28 (2025) 1, pp. 115-132
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On the nuisance of control variables in causal regression analysis
Hünermund, Paul; Louw, Beyers - In: Organizational research methods : ORM 28 (2025) 1, pp. 138-151
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Enterprise risk management, financial reporting and firm operations
Gao, Siwei; Hsu, Hsiao-Tang; Liu, Fang-Chun - 2025
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...
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PCAOB inspection deficiencies and future financial reporting quality : do the types of deficiencies matter?
Constance, Patience; Lennox, Clive; Li, Chan - 2025
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Impact of audit assurance on the quality of sustainability reporting
Grommes, Alexander - In: Junior management science 10 (2025) 1, pp. 201-235
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...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015330764
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Mandatory disclosure of standardized sustainability metrics : the case of the EU Taxonomy Regulation
Nipper, Marvin; Ostermaier, Andreas; Theis, Jochen C. - In: Corporate social responsibility and environmental management 32 (2025) 2, pp. 2171-2190
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015333445
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Corporate sustainability reporting
Barker, Richard - In: Journal of accounting and public policy 49 (2025), pp. 1-21
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Bridging the gap between legitimacy and voluntary disclosure theory and current corporate nonfinancial reporting practices : insights from Japanese companies
Nishitani, Kimitaka; Park, Jin Dong; Haider, Mohammad Badrul - 2025
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Does the transparency of sustainability reports matter? : a quantitative assessment
De Martini, Maria Chiara; Beretta, Valentina; Larisch, Anna - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015332674
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CSR performance, disclosure tone, and cost of capital : evidence from European non-financial reporting
Minuth, Bianca; Pronobis, Paul - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015372921
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CSRD, reporting and beyond : challenges and opportunities for financial institutions
Rega, Federico Giovanni - In: Risk management magazine 20 (2025) 1, pp. 49-56
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...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015373728
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Mandatory CSR disclosure, institutional ownership and firm value : evidence from China
Ali Shah, Syed Zulfiqar; Akbar, Saeed; Zhu, Xiaoyun - 2025
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The impact of combating bribery and corruption report assurance on financial analysts' decisions
Quick, Reiner; Yalçin, Neriman - In: International journal of auditing : IJA 29 (2025) 2, pp. 305-326
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Sustainable Accounting in the Function of Sustainable Development
Martinčević, Ivana; Primorac, Dinko; Bilić, Irena - In: ENTRENOVA - ENTerprise REsearch InNOVAtion 10 (2025) 1, pp. 299-316
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...
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Timeliness in financial reporting in emerging markets : investigating the effect of joint audits
Almarzouq, Mohammad Nasser; Alazemi, Souod; Alrefai, … - In: Asian journal of accounting research 10 (2025) 2, pp. 186-199
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The role of integrated reporting and earnings management on the combined assurance and capital market liquidity relationship
Donkor, Augustine; Trireksani, Terri; Djajadikerta, … - In: Asian journal of accounting research 10 (2025) 2, pp. 200-218
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"G" and ESG strategy integration and disclosure : exploring the governance-related factors that influence companies' decision-making
Krasodomska, Joanna; Eisenschmidt, Karsten - In: Corporate social responsibility and environmental management 32 (2025) 2, pp. 2681-2696
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Non-financial reporting of chemical companies in the Czech Republic
Munzarova, Simona; Kostalova, Jana; Fialova, Eliska - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 23 (2022) 1, pp. 88-98
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...
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Relationship among corporate reporting, corporate governance, going concern and investor confidence : evidence from listed banks in sub Saharan Africa
Hammond, Paul; Opoku, Mustapha Osman; Kwakwa, Paul Adjei - In: Cogent business & management 9 (2022) 1, pp. 1-17
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...
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Organizing Sustainable Development
Kuźniarska, Aneta (contributor);  … - 2024
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...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014520940
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Forstbetriebliche Schadholzlagerbestände nach natürlichen Störungsereignissen - Verfahren zur nationalen Schätzung
Zimmermann, Klaus; Jochem, Dominik - 2024
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...
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Audit committee characteristics and sustainability disclosures : a meta-analytical perspective
Arslan, Hafiz Muhammad; Mubeen, Muhammad; Chen, Songsheng; … - In: Pakistan journal of commerce and social sciences 18 (2024) 4, pp. 1032-1064
This research examines the association between audit committee characteristics (e.g., audit committee presence, audit committee meetings, audit committee size, audit committee financial expertise, audit committee independence, and audit committee effectiveness) and sustainability disclosures by...
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Do internationally operating companies act in a socially sustainable manner? : an empirical comparison of disclosure regarding employee matters and human rights matters
Reustlen, Stefanie; Stawinoga, Martin - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015194457
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A large-scale analysis of the heterogeneity of markets' reactions to the disclosure of nonfinancial information
Cenci, Simone - In: Journal of sustainable finance & investment 14 (2024) 4, pp. 913-940
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A coherent corporate social responsibility reporting framework for companies listed on the JSE Top 40 index
Debeila, Nthabiseng; Usher, Jane V.; Zyl, Jacques van - In: South African journal of business management 55 (2024) 1, pp. 1-16
Purpose: Corporate social responsibility (CSR) reporting has been problematic because of the lack of authenticity and legitimacy in CSR initiatives. Greenwashing and various corporate scandals have occurred, which have further diminished the relevance of CSR and the reporting thereof. In the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015197826
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Limiting environmental reporting flexibility : investor judgment based on the EU taxonomy
Chrzan, Sandra; Pott, Christiane - In: Review of quantitative finance and accounting 63 (2024) 4, pp. 1511-1548
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The Eurosystem integrated reporting framework : an overview
European Central Bank - 2024
European Union (EU) banks are subject to a whole range of data reporting obligations, including for statistical, resolution and prudential information. At the EU level, these are specified in various legal frameworks, including European Central Bank (ECB) statistical regulations on balance sheet...
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Biodiversity accounting : a bibliometric analysis for comprehensive literature mapping
Maione, Gennaro; Cuccurullo, Corrade; Tommasetti, Aurelio - In: Sustainability accounting, management and policy journal 15 (2024) 5, pp. 1178-1209
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Wrapping : an artistic device used in the integration of corporate reporting
Sabelfeld, Lana; Dumay, John; Czarniawska, Barbara - In: Accounting, auditing & accountability journal 37 (2024) 9, pp. 160-191
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Media attention, negative reports and textual information of banks’ ESG disclosure
Zhou, Wei; Chen, Fangmin; Zhu, Yingying; Xiang, Lizhu; … - In: International review of economics & finance : IREF 96 (2024) 2, pp. 1-14
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Comparison of environmental reporting requirements from the European Sustainability Reporting Standards (ESRS) with selected environmental laws : case studies from a large and mid-sized company : interim report
Steyrer, Theresa; Elverich, Pia; Rittinger, Sarah - Deutschland / Umweltbundesamt - 2024
The Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) require large companies to provide comprehensive information on their environmental performance, policies, targets and actions. At the same time, many of the affected companies are...
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Does the adoption of extensible business reporting language impact the quality of financial reporting? : the mediating role of the e-disclosure system
Al frijat, Yaser Saleh - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 25 (2024) 2, pp. 535-547
The study aimed to demonstrate the mediating role of the e-disclosure system (E-DS) in the relationship between the extensible business reporting language (XBRL) and the quality of financial reporting (FRQ), for the Jordanian companies listed at the Amman Stock Exchange (ASE). This study uses...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015188287
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From institutional integration to institutional demise : the disintegration of the International Integrated Reporting Council (IIRC)
O'Dwyer, Brendan; Humphrey, Christopher; Rowbottom, Nick - In: Critical perspectives on accounting : an international … 99 (2024), pp. 1-19
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Incremental value relevancies in the development of reporting of sustainability performance
Donkor, Augustine; Trireksani, Terri; Djajadikerta, … - In: The journal of corporate accounting & finance 35 (2024) 3, pp. 44-65
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SOEs' commitment to transparency : voluntary disclosure as a driver of mandatory disclosure
Biedma López, Estíbaliz; Larrán Jorge, Manuel; … - In: Annals of public and cooperative economics 95 (2024) 3, pp. 883-917
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Truth theory and contingency theory in the implementation of integrated reporting : a structural analysis
Hifni, Syaiful; Sayudi, Akhmad; Wijaya, Rano; Ifrani - In: Montenegrin journal of economics 20 (2024) 4, pp. 81-90
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The evolution of the supervisory reporting framework for the EU banking sector
Poloni, Paolo - 2024
Supervisory data are typically not conceived for statistical purposes or considered "official statistics", but they are disclosed to the public, either directly by the supervised institutions or indirectly by the competent authorities. This disclosure is required under Pillar 3 of the Basel...
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