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...

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 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 investigates the integration and impact of Environmental, Social, and Governance (ESG) practices within large European enterprises from different industries affiliated with CSR Europe Initiative, which is an influential network championing sustainability. With the impending 2025...

In today's environment, ensuring sustainable development is one of the long-term goals of any state, and therefore consideration of new approaches and concepts remains relevant. The purpose of this study was to investigate approaches to accounting in the context of the circular economy. 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,...

We explore the role of ESG raters' business models in the production of their ratings, noting that increasingly ESG raters not only produce ESG ratings but also construct and sell index products based on their ESG ratings. We examine whether deriving revenue from ESG rating-based indices is...

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...

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...

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...