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~isPartOf:"International journal of disclosure and governance"
~isPartOf:"Journal of applied accounting research"
~subject:"Internes Kontrollsystem"
~subject:"Sustainability reporting"
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Internes Kontrollsystem
Sustainability reporting
Berichtswesen
42
Reporting
42
Corporate disclosure
19
Unternehmenspublizität
19
Nachhaltigkeitsbericht
16
Corporate Social Responsibility
11
Corporate social responsibility
11
EU countries
8
EU-Staaten
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Corporate Governance
7
Corporate governance
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Financial audit
7
Integrated reporting
7
Wirtschaftsprüfung
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6
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6
Rechnungswesen
6
Sustainability
6
Öffentlichkeitsarbeit
6
Content analysis
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Environmental reporting
5
Umweltbericht
5
Financial statement
4
Jahresabschluss
4
Stakeholder
4
Voluntary reporting
4
Accounting policy
3
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3
Bank
3
Bibliometrics
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Bibliometrie
3
Bilanzpolitik
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Directive 2014/95/EU
3
Disclosure
3
Environmental accounting
3
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3
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17
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Maama, Haruna
2
Al-Shaer, Habiba
1
Badia, Francesco
1
Baumüller, Josef
1
Brennan, Niamh
1
Das, Sumon Kumar
1
Dwyer, Karen-Ann M.
1
Elkins, Hamilton
1
Entwistle, Gary
1
Erben, Saskia
1
Fiandrino, Simona
1
Galeotti, Michele
1
Gromis di Trana, Melchiorre
1
Gulko, Nadia
1
Haider, Mohammad Badrul
1
Hyde, Catriona
1
Jain, Anshul
1
Jost, Sébastien
1
Khalilur Rahman, Md
1
Kirwan, Collette
1
Lombardi, Rosa
1
Lucchese, Antonella
1
Marimuthu, Ferina
1
Mkhize, Msizi
1
Nishitani, Kimitaka
1
Odendaal, Elza
1
Ottenstein, Philipp
1
Paoloni, Paola
1
Petruzzelli, Saverio
1
Richard, Genevé
1
Roy, Songita
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Salama, Aly
1
Schimperna, Federico
1
Schmidt, Regan N.
1
Sopp, Karina
1
Toms, Steven
1
Tonelli, Alberto
1
Van der Zahn, J-L. W. Mitchell
1
Vourvachis, Petros
1
Weuster, Carl William
1
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International journal of disclosure and governance
Journal of applied accounting research
Journal of business ethics : JOBE
24
Corporate social responsibility and environmental management
15
Accounting, auditing & accountability journal
14
Auditing : a journal of practice & theory
12
Business strategy and the environment
12
Meditari accountancy research
12
Cogent business & management
11
The accounting review : a publication of the American Accounting Association
11
Copernican Journal of Finance & Accounting : CJF&A
8
Journal of financial reporting & accounting : JFRA
8
Accounting in Europe
7
Journal of accounting and public policy
7
Journal of management & governance
7
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
6
Business & society
6
Journal of accounting & economics
6
Journal of accounting & organizational change : JAOC
6
Journal of business economics : JBE
6
Managerial auditing journal
6
Administrative Sciences : open access journal
5
Corporate ownership & control : international scientific journal
5
European research studies
5
Risks : open access journal
5
Accounting horizons : a quarterly publication of the American Accounting Association
4
Integrated reporting : die neue Form der externen Berichterstattung; [Rahmenkonzept und Leitprinzipien; Wesentlichkeitsanalyse zur Kennzahlenauswahl; Erfolgsbeispiele und bisherige Praxiserfahrungen; neue Anforderungen an Organisation und IT]
4
International journal of law and management
4
Journal of accounting research
4
Journal of management accounting research : JMAR
4
South African journal of accounting research
4
Accountability, ethics and sustainability of organizations : new theories, strategies and tools for survival and growth
3
Accounting and finance
3
Accounting forum : advancing the interdisciplinary and global connection of accounting research
3
Accounting, Economics, and Law : AEL ; a convivium
3
Asian journal of accounting research
3
Borsa Istanbul Review
3
Business analyst : a refereed journal of Shri Ram College of Commerce
3
Corporate communications : an international journal
3
Corporate governance : international journal of business in society
3
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ECONIS (ZBW)
17
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1
Disclosure of auditor risk assessments in expanded audit reports
Dwyer, Karen-Ann M.
;
Brennan, Niamh
;
Kirwan, Collette
- In:
Journal of applied accounting research
25
(
2024
)
1
,
pp. 1-23
Persistent link: https://www.econbiz.de/10014505964
Saved in:
2
The quality assessment of stakeholder engagement disclosure in the EU mandatory non-financial reporting framework
Petruzzelli, Saverio
;
Badia, Francesco
- In:
Journal of applied accounting research
25
(
2024
)
1
,
pp. 126-148
Persistent link: https://www.econbiz.de/10014506030
Saved in:
3
Double materiality and the shift from non-financial to European sustainability reporting : review, outlook and implications
Baumüller, Josef
;
Sopp, Karina
- In:
Journal of applied accounting research
23
(
2022
)
1
,
pp. 8-28
Persistent link: https://www.econbiz.de/10012990371
Saved in:
4
Does ownership type affect sustainability reporting disclosure? : evidence from an emerging market
Das, Sumon Kumar
;
Khalilur Rahman, Md
;
Roy, Songita
- In:
International journal of disclosure and governance
21
(
2024
)
1
,
pp. 52-68
Persistent link: https://www.econbiz.de/10014511736
Saved in:
5
Expectations for sustainability reporting from users, preparers, and the accounting profession
Elkins, Hamilton
;
Entwistle, Gary
;
Schmidt, Regan N.
- In:
International journal of disclosure and governance
21
(
2024
)
1
,
pp. 143-164
Persistent link: https://www.econbiz.de/10014511759
Saved in:
6
Sustainability disclosures and corporate boards : a stakeholder approach to decision-making
Yadav, Priti
;
Jain, Anshul
- In:
Journal of applied accounting research
24
(
2023
)
5
,
pp. 1027-1047
Persistent link: https://www.econbiz.de/10014430930
Saved in:
7
Sustainability reporting regime transition and the impact on intellectual capital reporting
Van der Zahn, J-L. W. Mitchell
- In:
Journal of applied accounting research
24
(
2023
)
3
,
pp. 544-582
Persistent link: https://www.econbiz.de/10014295027
Saved in:
8
From voluntarism to regulation : effects of Directive 2014/95/EU on sustainability reporting in the EU
Ottenstein, Philipp
;
Erben, Saskia
;
Jost, Sébastien
; …
- In:
Journal of applied accounting research
23
(
2022
)
1
,
pp. 55-98
Persistent link: https://www.econbiz.de/10012990374
Saved in:
9
The climate-related information in the changing EU directive on non-financial reporting and disclosure : first evidence by Italian large companies
Lombardi, Rosa
;
Schimperna, Federico
;
Paoloni, Paola
; …
- In:
Journal of applied accounting research
23
(
2022
)
1
,
pp. 250-273
Persistent link: https://www.econbiz.de/10012990391
Saved in:
10
The multi-faceted dimensions for the disclosure quality of non-financial information in revising directive 2014/95/EU
Fiandrino, Simona
;
Gromis di Trana, Melchiorre
; …
- In:
Journal of applied accounting research
23
(
2022
)
1
,
pp. 274-300
Persistent link: https://www.econbiz.de/10012990393
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