Purpose - The primary objective of this research is to chronicle how the Environmental Protection Agency (EPA) and other United States Federal Government Agencies (USFGA) agencies have played a role in shaping the trajectory of financial reporting for sustainability, with a particular emphasis...

A detailed analysis of non-financial and sustainability reporting may indicate companies' attention to and responsibility regarding environmental, social, and economic aspects. This article investigates the correlation between environmental performance as a non-financial metric and financial...

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...

Europe has just published a new Directive on Corporate Sustainability Reporting disclosure and is elaborating new European Sustainability Reporting Standards. To analyze whether companies are complying with the new disclosure requirements before the Corporate Sustainability Reporting Directive...

Greenwashing is a generic term used for breaches and misleading claims about the sustainability credentials of various legal provisions, ranging from unfair competition, securities laws infringements and unethical advertising to wrong corporate disclosure. This paper focuses on the latter....

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...

Die Studie analysiert die rechtlichen Rahmenbedingungen zur ökologischen Nachhaltigkeitsberichterstattung europäischer Telekommunikationsunternehmen. Die Berichterstattung ist nicht nur ein Instrument der Transparenz, sondern auch in weiten Teilen eine rechtliche Verpflichtung, die durch...

This article explores reporting on supply chain sustainability from the perspective of opportunities and challenges for multinational manufacturing companies, considering the evolved European Union (EU) regulations and the scope and complexity of international supply chains. In the theoretical...

Companies are under pressure to conduct their business more transparently by presenting reports other than traditional financial statements. The disclosure of non-financial activities in relation to firms' environmental and social impact is expected to influence firm performance and valuation....

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...

Die öffentliche Diskussion um das Lieferkettengesetz und die Lieferkettenrichtlinie reißt auch Jahre nach dem Inkrafttreten nicht ab. Einerseits äußern sich zahlreiche Stimmen in der Politik öffentlich gegen das Gesetz. Viele Unternehmen, die Erfahrung mit der Umsetzung des Gesetzes...

This thesis examines the effect of corporate profitability on the levels of greenhouse gas (GHG) emissions, specifically analyz-ing Scope 1, 2, and 3 emissions for European companies listed on the STOXX Europe 600 index from 2017 to 2023. Givenincreasing regulatory pressures, inconclusive...

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...