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  • Search: subject:"Reporting"
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Year of publication
Subject
All
Accounting 21,612 Rechnungswesen 21,539 IFRS 11,154 Reporting 6,108 Berichtswesen 5,915 Sustainability reporting 4,748 Deutschland 4,642 Nachhaltigkeitsbericht 4,592 Germany 4,175 Corporate social responsibility 4,124 Corporate Social Responsibility 4,086 Corporate disclosure 3,638 Unternehmenspublizität 3,634 Accounting standards 3,322 Bilanzierungsgrundsätze 3,276 Theorie 3,249 Theory 3,245 Welt 2,875 World 2,869 Jahresabschluss 2,865 Wirtschaftsprüfung 2,798 Financial audit 2,778 Financial statement 2,715 Umweltbericht 2,630 Environmental reporting 2,576 USA 2,309 Corporate governance 2,276 United States 2,224 Bilanzpolitik 2,201 Corporate Governance 2,178 Accounting policy 2,157 Sustainable development 1,869 International Financial Reporting Standards 1,866 Nachhaltige Entwicklung 1,851 Bericht 1,652 Bilanzrecht 1,577 Accounting law 1,530 EU-Staaten 1,449 EU countries 1,444 Environmental management 1,402
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Online availability
All
Undetermined 13,694 Free 11,613 CC license 1,062 Digitizable 39
Type of publication
All
Article 28,643 Book / Working Paper 18,075 Journal 1,812 Other 26 Database 1
Type of publication (narrower categories)
All
Article in journal 20,918 Aufsatz in Zeitschrift 20,918 Aufsatz im Buch 3,779 Book section 3,779 Graue Literatur 2,489 Non-commercial literature 2,489 Hochschulschrift 1,727 Working Paper 1,479 Thesis 1,307 Arbeitspapier 1,256 Lehrbuch 1,245 Textbook 1,114 Collection of articles of several authors 971 Sammelwerk 971 research-article 817 Aufsatzsammlung 600 Article 446 Case study 366 Fallstudie 366 Bibliografie enthalten 314 Bibliography included 314 Konferenzschrift 304 Dissertation u.a. Prüfungsschriften 257 Conference paper 212 Konferenzbeitrag 212 Glossar enthalten 199 Glossary included 199 Amtsdruckschrift 185 Government document 185 No longer published / No longer aquired 177 Conference proceedings 167 Reprint 148 Handbook 138 Handbuch 138 Bericht 97 Ratgeber 94 Statistik 88 review-article 88 Annual report 87 Jahresbericht 87
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Language
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English 36,038 German 9,679 Undetermined 2,265 Russian 177 French 160 Polish 127 Spanish 76 Italian 27 Dutch 21 Czech 20 Swedish 20 Romanian 17 Slovak 17 Ukrainian 16 Bulgarian 11 Hungarian 9 Portuguese 9 Danish 8 Serbian 7 Finnish 5 Croatian 5 Malay (macrolanguage) 4 Norwegian 4 Albanian 4 Chinese 4 Afrikaans 3 Turkish 3 Arabic 2 Indonesian 2 Georgian 2 Latvian 2 Lithuanian 2 Slovenian 2 Modern Greek (1453-) 1 Estonian 1 Latin 1 Vietnamese 1
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Author
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Küting, Karlheinz 113 Zülch, Henning 112 Müller, Stefan 103 Kirsch, Hanno 90 Hussainey, Khaled 84 Wagenhofer, Alfred 80 Lüdenbach, Norbert 77 Velte, Patrick 76 Zwirner, Christian 75 Guthrie, James 72 Nobes, Christopher 70 Weißenberger, Barbara E. 69 Zeff, Stephen A. 64 Haller, Axel 61 Leuz, Christian 58 Schaltegger, Stefan 58 Sunder, Shyam 54 Gray, Rob 53 McGee, Robert W. 52 Sellhorn, Thorsten 52 Zimmermann, Jochen 52 Baetge, Jörg 51 Lobo, Gerald J. 51 Maroun, Warren 51 Pellens, Bernhard 51 Ballwieser, Wolfgang 49 Cho, Charles H. 49 Freiberg, Jens 48 Parker, Lee David 48 Barth, Mary E. 47 De Villiers, Charl 47 Rezaee, Zabihollah 47 Biondi, Yuri 44 Vasarhelyi, Miklos A. 44 Dumay, John 43 Wüstemann, Jens 43 Gebhardt, Günther 42 Hoffmann, Wolf-Dieter 42 Freidank, Carl-Christian 41 Gassen, Joachim 41
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Institution
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International Monetary Fund (IMF) 588 International Monetary Fund 527 World Bank 177 Springer Fachmedien Wiesbaden 90 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 62 International Accounting Standards Board 59 OECD 55 HAL 47 Université Paris-Dauphine (Paris IX) 40 Verlag Dr. Kovač 39 European Investment Bank 38 European Commission / Joint Research Centre 33 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 32 Europäische Kommission 31 National Bureau of Economic Research 31 International Accounting Standards Committee 29 European Environment Agency 28 NWB Verlag 25 Mathematica Policy Research 23 Haufe-Lexware GmbH & Co. KG 22 Institut der Wirtschaftsprüfer in Deutschland 20 Edward Elgar Publishing 19 Erich Schmidt Verlag 19 European Parliament / Directorate-General for Internal Policies of the Union 19 International Labour Conference 17 KPMG Deutsche Treuhand-Gesellschaft Aktiengesellschaft Wirtschaftsprüfungsgesellschaft 17 UVK Verlagsgesellschaft mbH 16 Westfälische Wilhelms-Universität Münster 16 World Bank Group 16 Deutschland / Bundesregierung 15 Deutschland / Umweltbundesamt 14 Helmut-Schmidt-Universität/Universität der Bundeswehr Hamburg 14 Linde Verlag 13 Verlag Franz Vahlen 13 Business & Economics Society International 12 Organisation for Economic Co-operation and Development 12 World Scientific (Firm) 12 IDW-Verlag 11 Weltbank 11 American Institute of Certified Public Accountants 10
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Published in...
All
IMF Staff Country Reports 517 Critical perspectives on accounting : an international journal for social and organizational accountability 492 KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 431 Accounting, auditing & accountability journal 396 IRZ : Zeitschrift für internationale Rechnungslegung 343 The accounting review : a publication of the American Accounting Association 324 Issues in accounting education 269 Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand 264 SpringerLink / Bücher 244 Corporate social responsibility and environmental management 222 Accounting horizons : a quarterly publication of the American Accounting Association 209 Journal of business ethics : JOBE 208 WPg : Kompetenz schafft Vertrauen 200 Cogent business & management 193 Journal of accounting and public policy 191 Journal of accounting education 176 Journal of accounting & economics 173 Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting 171 The international journal of accounting : TIJA 170 Accounting forum : advancing the interdisciplinary and global connection of accounting research 169 Der Betrieb 168 Business strategy and the environment 167 The British accounting review : the journal of the British Accounting Association 167 Meditari accountancy research 166 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 165 International journal of critical accounting : IJCA 162 Journal of applied accounting research 160 Advances in accounting : a research annual 150 Review of accounting studies 141 Abacus : a journal of accounting, finance and business studies 136 Journal of financial reporting & accounting : JFRA 133 Managerial Auditing Journal 131 The journal of corporate accounting & finance 128 Betriebswirtschaftliche Forschung und Praxis : BFuP 127 Accounting in Europe 126 Betriebs-Berater : BB 126 Journal of international accounting auditing & taxation 126 Journal of accounting research 124 Journal of accounting & management information systems : JAMIS 121 Journal of international accounting research 121
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Source
All
ECONIS (ZBW) 42,720 RePEc 2,352 USB Cologne (EcoSocSci) 1,522 Other ZBW resources 1,067 EconStor 708 BASE 144 USB Cologne (business full texts) 33 ArchiDok 11
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Showing 1 - 10 of 48,557
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Shades of green : a tentative assessment of the CSRD's potential effects
Stefani, Ulrike; Gabor, Gabriel Joel - In: Swiss journal of business 79 (2025) 1, pp. 84-98
The introduction of the CSRD represents the largest regulatory intervention in external reporting in decades … implementation costs. However, the actual impact of the new regulations regarding sustainability reporting has yet to be fully …
Persistent link: https://www.econbiz.de/10015443061
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Tension in financial reporting : reacting to a peer bankruptcy announcement
Delshadi, Mahmoud; Hammami, Ahmad; Magnan, Michel - In: Journal of accounting, auditing & finance : JAAF 41 (2026) 1, pp. 317-347
Persistent link: https://www.econbiz.de/10015597293
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Multinational corporation supplier transparency : a review of msme and developing economy participation in global value chains using corporate social responsibility reporting
Lundquist, Kathryn - 2026 - Updated 2025
With growing consumer concerns about the environmental and social impacts of their purchases, some multinational corporations (MNCs) have begun publishing lists of their first-tier and other upstream suppliers with varying levels of detail and analysis in Corporate Social Responsibility (CSR)...
Persistent link: https://www.econbiz.de/10015592469
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Empirical insights regarding Romanian companies' preparedness for CSRD
Nichita, Elena-Mirela; Manea, Cristina-Lidia; Apostu, … - In: Amfiteatru economic : an economic and business research … 27 (2025) 70, pp. 788-809
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 … is to investigate the preparedness level of Romanian companies for sustainability reporting in the ex-ante phase of CSRD …
Persistent link: https://www.econbiz.de/10015461403
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CSRD as a paradigm shift in sustainability reporting : from voluntary practice to legal requirement
Mangiuc, Marian-Dragoş; Kagitci, Meral - In: Amfiteatru economic : an economic and business research … 27 (2025) 70, pp. 1193-1208
This paper discusses the evolution of sustainability reporting from voluntary to mandatory reporting under the European … Corporate Sustainability Reporting Directive 2022/2464 (CSRD). The issues addressed are the evolution of sustainability … reporting, the theoretical foundations that explain the regulation of this field and the technical issues raised by the …
Persistent link: https://www.econbiz.de/10015461969
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Towards the regulation of non-financial reporting : the impact on environmental disclosure within the oil and gas sector
Fera, Pietro; Moscariello, Nicola; Salzillo, Gianmarco; … - In: Corporate social responsibility and environmental management 32 (2025) 3, pp. 4053-4067
Persistent link: https://www.econbiz.de/10015455334
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Sustainable but not accountable? : a quality assessment of sustainability disclosure in benefit corporations
Riso, Vincenzo; Cantele, Silvia; Bracci, Enrico - In: Business strategy and the environment 34 (2025) 6, pp. 6594-6611
Persistent link: https://www.econbiz.de/10015459868
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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
Persistent link: https://www.econbiz.de/10015333445
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Greenwashing prevention in environmental, social, and governance (ESG) disclosures : a bibliometric analysis
Sneideriene, Agne; Legenzova, Renata - In: Research in international business and finance 74 (2025), pp. 1-28
Persistent link: https://www.econbiz.de/10015606507
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Accounting practitioners' perspectives on small- and medium-sized enterprises' environmental sustainability reporting
O'Reilly, Seán; Mac an Bhaird, Ciarán; Gorman, Louise; … - In: Journal of applied accounting research 26 (2025) 6, pp. 26-46
Persistent link: https://www.econbiz.de/10015611935
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