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Year of publication
Subject
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Berichtswesen 3,588 Reporting 3,588 Bericht 2,809 Umweltbericht 1,692 Environmental reporting 1,603 Deutschland 1,048 Corporate disclosure 912 Unternehmenspublizität 912 Corporate Social Responsibility 838 Corporate social responsibility 829 Germany 798 Nachhaltigkeitsbericht 694 Sustainability reporting 675 Rechnungswesen 597 Environmental management 593 Umweltmanagement 593 Accounting 584 USA 509 United States 498 Corporate Governance 432 Jahresabschluss 432 Corporate governance 426 Nachhaltige Entwicklung 425 Sustainable development 420 Financial statement 414 Politischer Bericht 361 Zeitschrift 340 report 339 Nachhaltigkeit 335 Öffentlichkeitsarbeit 325 Public relations 323 Wirtschaftsprüfung 322 Financial audit 320 Sustainability 294 IFRS 287 Theorie 280 Theory 280 Welt 268 World 267 Stakeholder 237
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Online availability
All
Undetermined 1,183 Free 1,128
Type of publication
All
Article 3,640 Book / Working Paper 2,626 Journal 2,088
Type of publication (narrower categories)
All
Article in journal 2,668 Aufsatz in Zeitschrift 2,668 Aufsatz im Buch 745 Book section 745 Graue Literatur 670 Non-commercial literature 670 Hochschulschrift 275 Thesis 200 No longer published / No longer aquired 170 Arbeitspapier 168 Working Paper 168 Amtsdruckschrift 141 Government document 141 Collection of articles of several authors 133 Sammelwerk 133 Bericht 104 Statistik 95 Annual report 86 Business report 86 Geschäftsbericht 86 Jahresbericht 86 Case study 83 Fallstudie 83 Konferenzschrift 66 Aufsatzsammlung 61 Statistics 42 Conference paper 35 Konferenzbeitrag 35 Lehrbuch 31 Bibliografie enthalten 29 Bibliography included 29 Conference proceedings 27 Textbook 26 Amtliche Publikation 21 Monografische Reihe 21 Forschungsbericht 18 Handbook 18 Handbuch 18 Dissertation u.a. Prüfungsschriften 17 Konferenzschrift/Kongressbericht 17
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Language
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English 4,592 German 3,329 Undetermined 375 French 48 Polish 21 Italian 11 Dutch 11 Spanish 10 Russian 8 Norwegian 4 Swedish 4 Bulgarian 3 Danish 3 Romanian 3 Ukrainian 3 Modern Greek (1453-) 2 Croatian 2 Czech 1 Estonian 1 Finnish 1 Indonesian 1 Latin 1 Slovenian 1 Serbian 1 Chinese 1
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Author
All
Schaltegger, Stefan 27 Patten, Dennis M. 23 Cho, Charles H. 22 Velte, Patrick 22 Günther, Edeltraud 18 Clausen, Jens 17 Hussainey, Khaled 16 Abeysekera, Indra 15 Eccles, Robert G. 14 Freedman, Martin 14 Kajüter, Peter 14 Guthrie, James P. 13 Isenmann, Ralf 13 Burritt, Roger 12 De Villiers, Charl 12 Deegan, Craig 12 Dumay, John 12 Freidank, Carl-Christian 12 Haller, Axel 12 Unerman, Jeffrey 12 Bassen, Alexander 11 Steven, Marion 11 Van Staden, Chris J. 11 Bennett, Martin 10 Christensen, Theodore E. 10 Cormier, Denis 10 Fischer, Thomas M. 10 Herzig, Christian 10 Letmathe, Peter 10 Magnan, Michel 10 N, Abhishek 10 Vitolla, Filippo 10 Ahsen, Anette von 9 Fichter, Klaus 9 Horváth, Péter 9 Kirchmann, Markus 9 Kolk, Ans 9 Laine, Matias 9 Raimo, Nicola 9 Scholz, Christian 9
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Institution
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Europäische Kommission / Generaldirektion Gesundheit und Verbraucher 196 Europäische Kommission 41 Health & Consumer Protection Directorate General 33 Directorate F - Food and Veterinary Office 22 European Environment Agency 21 International Labour Conference 21 Deutschland / Bundesregierung 20 Westfalen-Lippe 20 Springer Fachmedien Wiesbaden 19 Health & consumer protection directorate general 18 OECD 16 Deutscher Industrie- und Handelstag 11 Deutscher Raiffeisenverband 11 Deutschland / Bundesministerium der Finanzen 11 Deutschland / Umweltbundesamt 11 Nordrhein-Westfalen 11 Nordrhein-Westfalen / Ministerium für Arbeit, Gesundheit und Soziales 11 Bundesanstalt für Finanzdienstleistungsaufsicht 10 Deutsches Institut für Normung 10 Europäische Kommission / DG ENV - Generaldirektion Umwelt 10 Europäische Kommission / Generaldirektion Wirtschaft und Finanzen 10 United Nations Industrial Development Organization 10 Europäische Gemeinschaften / Kommission 9 International Labour Office 9 Nordrhein-Westfalen / Landesumweltamt 9 Bundesverband der Deutschen Industrie 8 Bundesverband der Deutschen Volksbanken und Raiffeisenbanken 8 Deutscher Industrie- und Handelskammertag 8 Deutschland / Bundesrechnungshof 8 Deutschland <Bundesrepublik> / Bundesregierung 8 Erzdiözese <Köln> 8 Europäische Gemeinschaften 8 London School of Economics and Political Science 8 Organisation for Economic Co-operation and Development 8 Verlag Dr. Kovač 8 Weltbank 8 Deutsche Forschungsgemeinschaft 7 Deutscher Bauernverband 7 Deutschland <Bundesrepublik> / Bundesminister für Ernährung, Landwirtschaft und Forsten 7 Food and Veterinary Office 7
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Published in...
All
Journal of business ethics : JOBE 56 Southeast Asian affairs 44 The accounting review : a publication of the American Accounting Association 43 Business strategy and the environment 42 Accounting forum : advancing the interdisciplinary and global connection of accounting research 39 Critical perspectives on accounting : an international journal for social and organizational accountability 39 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 37 Accounting, auditing & accountability journal 36 Controlling : Zeitschrift für erfolgsorientierte Unternehmenssteuerung 36 WPg : Kompetenz schafft Vertrauen 35 KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 34 Corporate social responsibility and environmental management 33 Accounting horizons : a quarterly publication of the American Accounting Association 31 The British accounting review : the journal of the British Accounting Association 31 The journal of information systems : JIS ; a semiannual journal of the Information Systems Section of the American Accouting Association 31 Managerial auditing journal 30 Social and environmental accountability journal : journal of the Centre for Social and Environmental Accounting Research (CSEAR) 30 IRZ : Zeitschrift für internationale Rechnungslegung 29 Journal of accounting & economics 29 Journal of applied accounting research 29 Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting 28 International Journal of Energy Economics and Policy : IJEEP 28 Journal of accounting and public policy 27 Der Betrieb 24 Journal of accounting research 24 Umweltwirtschaftsforum : uwf ; die betriebswissenschaftlich-ökologisch orientierte Fachzeitschrift 23 Auditing : a journal of practice & theory 22 Internetbasierte Nachhaltigkeitsberichterstattung : maßgeschneiderte Stakeholder-Kommunikation mit IT 22 Journal of management & governance 22 The international journal of accounting : TIJA 22 Journal of financial reporting & accounting : JFRA 21 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 20 Review of accounting studies 20 International journal of accounting information systems 19 Advances in accounting : a research annual 18 Die internationale Politik <München> : Jahrbücher d. Forschungsinstituts der Deutschen Gesellschaft für Auswärtige Politik 18 European accounting review 18 Management Reporting : Grundlagen, Praxis und Perspektiven 18 Springer eBook Collection 18 Abacus : a journal of accounting, finance and business studies 17
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Source
All
ECONIS (ZBW) 6,646 USB Cologne (EcoSocSci) 1,322 ArchiDok 338 USB Cologne (business full texts) 36 RePEc 7 EconStor 4 OLC EcoSci 1
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Showing 1 - 10 of 8,354
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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
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Circular economy and environmental disclosure in sustainability reports : empirical evidence in cosmetic companies
Tiscini, Riccardo; Martiniello, Laura; Lombardi, Rosa - In: Business strategy and the environment 31 (2022) 3, pp. 892-907
Persistent link: https://www.econbiz.de/10013164431
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The moderating role of CEO sustainability reporting style in the relationship between sustainability performance, sustainability reporting, and cost of equity
Lopatta, Kerstin; Kaspereit, Thomas; Tideman, Sebastian A. - In: Journal of business economics : JBE 92 (2022) 3, pp. 429-465
Persistent link: https://www.econbiz.de/10013187753
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Do ESG reporting guidelines and verifications enhance firms' information disclosure?
Darnall, Nicole; Ji, Hyunjung; Iwata, Kazuyuki; … - In: Corporate social responsibility and environmental management 29 (2022) 5, pp. 1214-1230
Persistent link: https://www.econbiz.de/10013406979
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Determinants of corporate carbon disclosure : a step towards sustainability reporting
Desai, Rajesh - In: Borsa Istanbul Review 22 (2022) 5, pp. 886-896
Present research is aimed to examine the factors affecting the disclosure of corporate carbon emission. Investors, especially shareholders, largely rely upon the disclosure of financial and other data to determine the firm value. However, disclosure of environmental performance such as carbon...
Persistent link: https://www.econbiz.de/10013426699
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Are corporate climate efforts genuine? : an empirical analysis of the climate "talk-walk" hypothesis
Coen, David; Herman, Kyle; Pegram, Tom - In: Business strategy and the environment 31 (2022) 7, pp. 3040-3059
Persistent link: https://www.econbiz.de/10013463195
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The impact of the EU nonfinancial information directive on environmental disclosure : evidence from Italian environmentally sensitive industries
Papa, Marco; Carrassi, Mario; Muserra, Anna Lucia; … - In: Meditari accountancy research 30 (2022) 7, pp. 87-120
Persistent link: https://www.econbiz.de/10013537646
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Voluntary Sustainability Reporting and Financial Performance : Evidence from Global Reporting Initiative (GRI) Disclosures in Africa
Isiaka, Abiodun S. - 2022
Sustainability reporting awareness is increasing worldwide. Extant research examining sustainability reporting has mainly focused on developed economies. With the exception of South Africa, there has not been much progress made in sustainability reporting by firms in African countries. This...
Persistent link: https://www.econbiz.de/10013403622
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Determinants of Environmental Disclosures of US-Electric Utility Firms : Between Compliance and Voluntary Reporting
Tadros, Hani; Souissi, Mohsen - 2022
Due to its great contribution to environmental pollution, the American utility industry is increasingly under a high level of scrutiny by its stakeholders. Proponents of the legitimacy theory, argue that poor environmental performers are likely to voluntarily disclose more environmental...
Persistent link: https://www.econbiz.de/10013307676
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Materiality disclosure in sustainability reporting : evidence from Malaysia
Ngu, Sie Bing; Azlan Amran - In: Asian journal of business and accounting : AJBA 14 (2021) 1, pp. 225-252
Persistent link: https://www.econbiz.de/10012587283
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