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 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...

Sustainable finance regulations and initiatives across Europe have predominantly targeted large corporations, while small and medium-sized enterprises (SMEs) are increasingly drawn into the framework, often facing challenges such as resource constraints and complex documentation requirements. To...

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...

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...

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...

Sustainability and non-financial risk management are becoming increasingly important for German companies due to climate change and new regulations. However, it is unclear how well companies of varying sizes are prepared to handle the increasing pressure to adapt. While large companies are...

The aim of this research is to investigate the concept of double materiality embedded in sustainability reporting requirements that address both business and society perspectives. In light of stakeholder, legitimacy, and institutional theories, this document explores how environmental, social,...

Sustainability reporting is a vital element that enables stakeholders to discern how companies comply with social, environmental, and governance regulations while assessing sustainable development. This study examines the national context that influences corporate sustainability reporting,...

This article investigates good practices in sustainability reporting in the Romanian banking sector. Since such a complex endeavour has not been carried out in the financial field in Romania, and the data regarding national reporting is lacking, the methodological approach combines qualitative...

The paper analyses the association between the reporting of the Sustainable Development Goals (SDGs) and the behaviour of Romanian banks, focusing on the relationship between SDG disclosure scores (both total and across the four sustainability dimensions) and credit risk management practices,...

This study investigates how organisations respond to Corporate Sustainability Reporting Directive (CSRD) requirements through systematic analysis of corporate communications and sustainability reports. We employ multi-dimensional text mining analysis of 500 companies across 12 industries, using...

This study examines the evolution of sentiment in the sustainability reports of Turkish companies from 2014 to 2023, serving as an indicator of organisational change in response to shifting sustainability regulations. A longitudinal sample of corporate sustainability reports was subjected to...

Sustainability reporting is the subject of substantial improvements with the adoption at the European level of the Corporate Sustainability Reporting Directive 2022/2464/EU. Companies must prepare well in advance, under the pressure of a tight timeline, to implement this directive. In this...

The accounting profession is fundamentally oriented towards meeting the dynamic needs of the business environment and society. Considering the European Union's recent sustainability reporting requirements, this study examines the main sustainability topics covered in the accounting curricula of...

Sustainability reporting, an imperative for European companies, is a multidimensional effort that results in performance measured by ESG metrics. The unintended consequence of this imperative has been the influence on companies' profitability. By using quantitative research methods, the...

The introduction of the CSRD represents the largest regulatory intervention in external reporting in decades. Sustainability statements now have to be issued in accordance with the ESRS, which include numerous Disclosure Requirements and datapoints, and prepared in a standardized,...

This study investigates the integration of ESG principles in the Greek banking sector through a comparative analysis of the four systemic banks-National Bank of Greece, Eurobank, Piraeus Bank, and Alpha Bank-during 2019-2023. Using a qualitative approach based on secondary data, including...

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...