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...

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 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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

This report highlights the ways in which rail is helping to create a more sustainable future, and examines the relationship between rail operations and the environment. It is a valuable contribution to discussions on the role that rail can play in greening transport. This report aims to reach a...

This report highlights the ways in which rail is helping to create a more sustainable future, and examines the relationship between rail operations and the environment. It is a valuable contribution to discussions on the role that rail can play in greening transport. This report aims to reach a...

This report gives an overview of the work completed in the All Ocean Observations Study (CINEA/EMFAF/2021/3.4.9/SI2.876379). The work carried out in this study closely relates to the upcoming European Union's initiative: 'Ocean Observation - Sharing Responsibility'.

The Governance Regulation sets out the legal requirements and specific content for Member States (MSs) to report to the EC on the five dimensions of the Energy Union, including when to report and templates for the reports, which are further detailed in Commission Implementing Regulation (EU)...

We examine stakeholders' comment letters regarding the Hong Kong Exchange's (HKEX) 2015 Consultation Paper, which proposed mandating ESG reporting in Hong Kong. We test for significant differences in responses between stakeholder groups and whether the HKEX's decision was consistent with...