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  • Search: subject_exact:"Sustainability reporting"
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Year of publication
Subject
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Sustainability reporting 4,289 Nachhaltigkeitsbericht 4,125 Corporate Social Responsibility 2,729 Corporate social responsibility 2,724 Reporting 1,069 Berichtswesen 1,068 Sustainable development 1,057 Nachhaltige Entwicklung 1,047 Corporate disclosure 1,024 Unternehmenspublizität 1,021 Sustainability 743 Nachhaltigkeit 735 Environmental reporting 567 Umweltbericht 565 Rechnungswesen 520 Accounting 518 Stakeholder 494 Welt 415 World 415 Corporate governance 363 Corporate Governance 358 Environmental management 324 Umweltmanagement 324 sustainability reporting 309 Unternehmenserfolg 258 Firm performance 257 Öffentlichkeitsarbeit 231 Public relations 229 Deutschland 226 Nachhaltige Kapitalanlage 221 Sustainable investment 221 corporate social responsibility 215 Germany 208 Unternehmensethik 198 Business ethics 192 EU countries 178 EU-Staaten 178 Aktiengesellschaft 148 CSR 147 Listed company 147
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Online availability
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Undetermined 1,731 Free 1,193 CC license 183
Type of publication
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Article 3,246 Book / Working Paper 1,213 Journal 18
Type of publication (narrower categories)
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Article in journal 2,453 Aufsatz in Zeitschrift 2,453 Aufsatz im Buch 525 Book section 525 Graue Literatur 209 Non-commercial literature 209 Working Paper 136 Arbeitspapier 131 Hochschulschrift 101 research-article 87 Collection of articles of several authors 84 Sammelwerk 84 Aufsatzsammlung 82 Article 54 Case study 50 Fallstudie 50 Thesis 47 Conference paper 30 Konferenzbeitrag 30 Konferenzschrift 15 Bibliografie enthalten 13 Bibliography included 13 Dissertation u.a. Prüfungsschriften 13 Reprint 9 Lehrbuch 8 conceptual-paper 8 Textbook 7 Conference proceedings 6 Forschungsbericht 6 Ratgeber 6 case-report 6 Amtsdruckschrift 5 Annual report 5 Collection of articles written by one author 5 Festschrift 5 Government document 5 Jahresbericht 5 Sammlung 5 viewpoint 5 Guidebook 4
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Language
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English 4,035 German 339 Undetermined 65 French 17 Spanish 12 Italian 6 Russian 4 Polish 2 Portuguese 2 Swedish 2 Czech 1 Lithuanian 1 Slovak 1 Ukrainian 1
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Author
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Gray, Rob 36 De Villiers, Charl 22 Patten, Dennis M. 21 Belal, Ataur Rahman 20 Serafeim, George 20 Schaltegger, Stefan 19 Cho, Charles H. 18 Deegan, Craig 18 Hussainey, Khaled 18 Bebbington, Jan 17 Dillard, Jesse 17 Guthrie, James 17 Hummel, Katrin 17 Tsang, Albert 17 Unerman, Jeffrey 16 Laine, Matias 15 Martínez-Ferrero, Jennifer 15 Rezaee, Zabihollah 15 Velte, Patrick 15 Costa, Ericka 14 García-Sánchez, Isabel-María 14 Larrinaga, Carlos 14 O'Dwyer, Brendan 14 Owen, David 14 Adams, Carol 13 Buallay, Amina 13 Manetti, Giacomo 13 Maroun, Warren 13 Mathews, Martin R. 13 Thomson, Ian 13 Branco, Manuel Castelo 12 Cooper, Stuart M. 12 Del Baldo, Mara 12 Michelon, Giovanna 12 Pizzi, Simone 12 Roberts, Robin W. 12 Uyar, Ali 12 Boiral, Olivier 11 Higgins, Colin 11 Islam, Muhammad Azizul 11
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Institution
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European Investment Bank 17 Springer Fachmedien Wiesbaden 10 World Bank 8 Centre for Social and Environmental Accounting Research <Saint Andrews> 6 IDW-Verlag 5 Haufe-Lexware GmbH & Co. KG 4 Verlag Dr. Kovač 4 African Development Bank 3 Helmut-Schmidt-Universität/Universität der Bundeswehr Hamburg 3 National Bureau of Economic Research 3 Umeå Universitet / Institutionen för Nationalekonomi 3 kassel university press 3 Albert-Ludwigs-Universität Freiburg / Zentrum für Erneuerbare Energien 2 Deutschland / Umweltbundesamt 2 Edward Elgar Publishing 2 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 2 Fraunhofer-Institut für System- und Innovationsforschung 2 Landeskreditbank Baden-Württemberg 2 NWB Verlag 2 OECD 2 Stiftung Familienunternehmen 2 Taylor and Francis 2 Taylor and Francis. 2 Weltbank 2 African Development Bank / Strategic Planning and Research Department 1 Applied Research Division, Synergiz 1 Audit Committee Institute 1 Australian Society of Accountants 1 Australien / Bureau of Statistics 1 BlackRock, Inc. / Financial Markets Advisory 1 Bundesverband der Deutschen Industrie 1 Certified General Accountants Association of Canada - CGA 1 Conference on Research in Income and Wealth <1959, Atlantic City> 1 DIRK - Deutscher Investor-Relations-Verband 1 De Gruyter Oldenbourg 1 Denkstatt Umweltberatung und -Management GmbH 1 Departamento de Dirección de Empresas, Universidad Pablo de Olavide 1 Department of Accountancy, University of Illinois, Urbana-Champaign 1 Deržavna navčalʹno-naukova ustanova "Akademija finansovoho upravlinnja" 1 Deutsche Gesellschaft für Soziologie / Sektion Soziale Indikatoren 1
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Published in...
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Corporate social responsibility and environmental management 117 Journal of business ethics : JOBE 90 Accounting, auditing & accountability journal 71 Critical perspectives on accounting : an international journal for social and organizational accountability 61 Accounting forum : advancing the interdisciplinary and global connection of accounting research 57 Business strategy and the environment 45 Meditari accountancy research 43 Social and environmental accountability journal : journal of the Centre for Social and Environmental Accounting Research (CSEAR) 40 Cogent business & management 36 Social & environmental accountability journal 33 Sustainability Accounting, Management and Policy Journal 33 Journal of applied accounting research 27 International journal of disclosure and governance 25 Sustainability accounting and accountability 25 Meditari Accountancy Research 23 Accounting, Auditing & Accountability Journal 22 Journal of financial reporting & accounting : JFRA 20 SpringerLink / Bücher 20 International Journal of Energy Economics and Policy : IJEEP 19 Administrative Sciences : open access journal 18 Social accounting, mega accounting and beyond : a festschrift in honour of M. R. Mathews 18 Corporate governance : the international journal for effective board performance 17 Pacific accounting review 17 The British accounting review : the journal of the British Accounting Association 17 CSR und Reporting : Nachhaltigkeits- und CSR-Berichterstattung verstehen und erfolgreich umsetzen 16 Journal of accounting and public policy 16 Sustainability accounting, management and policy journal 16 Finance research letters 15 Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting 14 Business & society 14 Corporate governance : international journal of business in society 14 International journal of economics and financial issues : IJEFI 14 Journal of accounting & organizational change : JAOC 14 Working papers / Harvard Business School, Division of Research 14 Australasian accounting business and finance journal : AABF 13 Corporate ownership & control : international scientific journal 13 International journal of corporate social responsibility : CSR, sustainabilitiy, ethics and governance 13 International journal of economics and finance 13 Managerial auditing journal 13 The accounting review : a publication of the American Accounting Association 13
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Source
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ECONIS (ZBW) 4,193 Other ZBW resources 110 EconStor 65 RePEc 59 USB Cologne (EcoSocSci) 49 BASE 1
Showing 1 - 50 of 4,477
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Sustainability disclosure for small and medium-sized enterprises in developing economies : challenges and responses
UNCTAD - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015193402
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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
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015211011
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Sustainability reporting and environmental responsibility : the case of Romania
Dobre, Cristian; Baba, Camelia Mirela; Anton, Carmen; … - In: Administrative Sciences : open access journal 15 (2025) 3, pp. 1-31
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...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015397631
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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...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015373960
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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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The role of the corporate ethical virtues model in sustainability reporting
Pezzolo, Marino; Monaci, Massimiliano - In: Corporate social responsibility and environmental management 32 (2025) 1, pp. 881-893
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The influence of NGO-corporate relationship on environmental disclosure : evidence from the fashion industry
Crapa, Giuseppe; Roma, Paolo; Bruccoleri, Manfredi - In: Corporate social responsibility and environmental management 32 (2025) 2, pp. 2104-2127
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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
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Gender equality in sustainability reporting : a systematic literature review
Ojeda, Lucy; Ginieis, Matías; Papaoikonomou, Eleni - In: Corporate social responsibility and environmental management 32 (2025) 2, pp. 2710-2727
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The effect of digitalization on sustainability reporting : the role of sustainability competence, green knowledge integration, and stakeholder pressure
Appiah-Kubi, Elias; Dura, Codruța Cornelia; Niță, Dorina - 2025
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SDG walking or washing? : a cross-sectoral analysis of business contribution to the SDGs
Costa, Roberta; Tiburzi, Luigi; Morales-Alonso, Gustavo; … - 2025
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Readiness for mandatory climate-related disclosures : a tri-jurisdictional analysis of governance attributes in Australia, New Zealand and the United Kingdom
Moses, Olayinka; Bui, Binh; Houqe, Muhammad; Borghei, Zahra - 2025
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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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Exploring materiality and stakeholder engagement in European water utilities' sustainability strategies, organizational practices, and reporting
Giacomini, Davide; Rocca, Laura; Tonoli, Davide - 2025
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The impact of EU Taxonomy for Sustainable Activities on European utilities' performance
Tonnarello, Federica; Vermiglio, Carlo; Migliardo, Carlo; … - 2025
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Does the transparency of sustainability reports matter? : a quantitative assessment
De Martini, Maria Chiara; Beretta, Valentina; Larisch, Anna - 2025
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Common ownership and investor-focused disclosure : evidence from ESG financial materiality
Schiehll, Eduardo; Kolahgar, Sam - 2025
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Drivers of sustainability reporting by local governments over time : a structured literature review
Mol, André; Schie, Vera van; Budding, Tjerk - In: Financial accountability and management 41 (2025) 1, pp. 200-229
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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...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015271358
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Consequences of sustainability reporting mandates : evidence from the EU taxonomy regulation
Hummel, Katrin; Bauernhofer, Karina - In: Accounting forum 48 (2024) 3, pp. 374-400
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The EU Taxonomy, sustainability reporting and financial institutions : understanding the elements driving regulatory uncertainty
Garcia-Torea, Nicolas; Luque-Vílchez, Mercedes; … - In: Accounting forum 48 (2024) 3, pp. 427-454
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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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Materiality and stakeholder engagement in sustainability reporting : does it matter?
Saraswati, Erwin; Rumansyah, Muhammad Alif; Dewi, Ayu … - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 25 (2024) 2, pp. 397-405
Materiality analysis and stakeholder engagement are crucial processes in sustainability reports which aim to identify material issues and prioritize them based on stakeholder interests. Subjectivity in the process of determining materiality and stakeholder engagement can affect the quality of...
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Business reporting of Sustainable Development Goals : global trends and implications
Chonlawan Thammaraksa; Gebara, Caroline Herlev; … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015339297
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Influence of ESG on sustainability reporting : mediation rule of green innovation and investor sentiment
Siregar, Inova Fitri; Ismail, Tubagus; Taqi, Muhammad; … - In: International Journal of Energy Economics and Policy : IJEEP 14 (2024) 1, pp. 452-463
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Sustainability reporting : a financial reporting perspective
Wagenhofer, Alfred - In: Accounting in Europe 21 (2024) 1, pp. 1-13
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014511953
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Delving into sustainability reporting literature : the role of ethics
Porcel, Víctor Correa; Belmonte, María Pilar Casado; … - In: Equilibrium : quarterly journal of economics and … 19 (2024) 1, pp. 279-335
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014520466
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Looking back and looking forward : a scientometric analysis of the evolution of corporate sustainability research over 47 years
In, Soh Young; Lee, Young Joon; Eccles, Robert G. - In: Corporate social responsibility and environmental management 31 (2024) 3, pp. 2225-2259
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Corporate social responsibility communication in the football industry : evidence from Juventus football club
Profumo, Giorgia; Rith, Rongtitya; Spinelli, Riccardo; … - In: Corporate governance and research & development studies … (2024) 1, pp. 73-99
This study investigates the CSR communication and reporting practice of professional football clubs to examine the range, variety, and visibility of their CSR information communicated to stakeholders. Adopting a case study strategy, this study focuses on Juventus football club (hereby Juventus)....
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Sustainability Reporting in IT sector vs. other sectors : the impacts on multidimensional performance
Buallay, Amina - In: International journal of e-business research : IJEBR ; … 20 (2024) 1, pp. 1-23
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Does the workforce and sustainability reports strengthen the relationship between gender diversity and sustainability performance reporting?
Monteiro, Albertina Paula; Cepêda, Catarina; Silva, … - In: Administrative Sciences : open access journal 14 (2024) 6, pp. 1-16
Gender diversity and environmental, social, and governance (ESG) performance reporting are critical to corporate sustainability. This study aims to analyze the impact of gender diversity on ESG performance reporting and the mediating effect of the workforce and sustainability reports,...
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The effects of mandatory ESG disclosure around the world
Krüger, Philipp; Sautner, Zacharias; Tang, Dragon Yongjun - In: Journal of accounting research 62 (2024) 5, pp. 1795-1847
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Materiality analysis in sustainability reporting : insights from large Spanish companies
Padilla-Garrido, Nuria; Aguado-Correa, Francisco; … - In: Corporate social responsibility and environmental management 31 (2024) 6, pp. 5391-5412
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The digitalization of sustainability reporting processes : a conceptual framework
Pizzi, Simone; Mastroleo, Giovanni; Venturelli, Andrea; … - In: Business strategy and the environment 33 (2024) 2, pp. 1040-1050
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Biodiversity reporting by United Kingdom (UK)-listed companies : a review of extent, content and readability of disclosures
Maroun, Warren; Ecim, Dusan - 2024
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Integrated report content evolution : a case study of the Johannesburg Securities Exchange food and drug retail sector
Gregory, Vanessa M. - In: South African journal of economic and management sciences 26 (2023) 1, pp. 1-12
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Sustainability reporting trends : a systematic literature network analysis
Hyk, Vasyl; Vysochan, Oleh; Vysochan, Olha - In: Comparative economic research : Central and Eastern Europe 26 (2023) 2, pp. 7-31
Compiling and submitting sustainable development reports is a key area for reforming corporate reporting in light of the implementation of the Sustainable Development Goals. In recent years, the share of companies that report sustainable development and corporate social responsibility has grown...
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A comparison between sustainability frameworks : an integrated reading through ESG criteria for business strategies and enterprise risk management
Casciotti, Paola - 2023
Implementing the complex Agenda 2030, with its high global Sustainable Development Goals (SDGs) requires, in the by now short time horizon of reference, an extraordinary effort, at all institutionals and private levels, to converge effectively on the whole system of intermediate and interrelated...
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Protect, respect, remedy, and report? : development of human rights reporting in the context of formal institutional settings
Hubers, Frank; Thijssens, Thomas - In: Corporate social responsibility and environmental management 30 (2023) 6, pp. 2783-2798
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Who pays attention to sustainability reports and why? : evidence from Google search activity
Ferguson, Patrick J.; Hronsky, Jane; Pinnuck, Matt - In: Accounting and finance 63 (2023) 3, pp. 3519-3551
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014375346
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Earnings management and sustainability reporting disclosure : some insights from Indonesia
Ningsih, Sri; Prasetyo, Khusnul; Puspitasari, Novi; … - In: Risks : open access journal 11 (2023) 7, pp. 1-19
It is widely recognised that the ability of e-commerce businesses to predict conversion probability, i.e., acceptance probability, is critically important in today's business environment. While the issue of conversion prediction based on browsing data in various e-commerce websites is broadly...
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Wait-and-see-ism as partial adoption of management practices : the rise and stall of integrated reporting
Endenich, Christoph; Hahn, Rüdiger; Reimsbach, Daniel; … - In: Strategic Organization 21 (2023) 3, pp. 566-595
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014368239
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The role of the board of directors and the sharia supervisory board on sustainability reports
Wijayanti, Rita; Setiawan, Doddy - In: Journal of open innovation : technology, market, and … 9 (2023) 3, pp. 1-11
This study aimed to investigate the impact of Board of Directors and Sharia Supervisory Board (SSB) characteristics on sustainability reporting in global Islamic banks. A sample of 136 Islamic banks (IB) was examined, encompassing 536 observations from 2018 to 2021. Sustainability reporting was...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014502782
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Sustainability reporting in pandemics : theoretical development of guidelines for improved reporting
Moolman, Anneke Maré; Fouché, Jaco Paulus; Leendertz, … - In: Cogent economics & finance 11 (2023) 2, pp. 1-21
Given the pervasive effects that COVID-19 and previous pandemics had on companies, the purpose of this study was to develop pandemic-related sustainability reporting guidelines to improve corporate reporting. Pandemic-related reporting was found to be a necessary part of companies'...
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Socially responsible investment practices and implementation approaches : a case study of listed extractive firms in Ghana
Cudjoe, Mawuena Akosua; Ahmed Razman Abdul Latiff; Nor … - In: Cogent business & management 10 (2023) 2, pp. 1-21
We explore the socially responsible investment practices and implementation approaches of some extractive listed firms through the lens of institutional theory. Using an interpretive case study approach with data collected from interviews, observations, and archival documents, over 10 months, we...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014503257
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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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The determinants of higher education institutions' (HEIs) sustainability reporting
Sari, Maylia Pramono; Faisal, Faisal; Harto, Puji - In: Cogent business & management 10 (2023) 3, pp. 1-27
This study analyses the relationship between sustainability performance, convention signatures, sustainability offices, sustainability research, teaching programs, student clubs, financial statements, and the extent of sustainability reporting in higher education institutions (HEIs). The sample...
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Sustainability reporting and earnings manipulation in Saudi market : does institutional ownership matter?
Abdullah, Abdulwahid Ahmed Hashed; Ghaleb, Belal Ali … - In: Cogent business & management 10 (2023) 3, pp. 1-19
Consistent with the notion that sustainability reporting (also known as corporate social responsibility (CSR) reporting) signals an ethical corporate culture and high monitoring, this study seeks to determine whether sustainability reporting reduces real earnings management (REM) practices and...
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Sustainability reporting in banks : history of studies and a conceptual framework for thinking about the future by learning from the past
Baldissera, Annalisa - In: Corporate social responsibility and environmental management 30 (2023) 5, pp. 2385-2405
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Sustainability reporting and audit committee attributes : evidence from banks in Indonesia
Meutia, Inten; Yaacob, Zulnaidi; Kartasari, Shelly F. - In: Asian Academy of Management journal 28 (2023) 2, pp. 309-332
This paper examined the effects of audit committee attributes on the sustainability reporting (SR) of commercial banks in Indonesia. This study conducted a cross-sectional and time-series analysis using a sample of 74 commercial banks from 2015 to 2019. This study investigated the audit...
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