Search Results - subject:"Reporting framework"

A coherent corporate social responsibility reporting framework for companies listed on the JSE Top 40 index

Debeila, Nthabiseng; Usher, Jane V.; Zyl, Jacques van - In: South African journal of business management 55 (2024) 1, pp. 1-16

environmental issues, it is important to craft a coherent CSR reporting framework for the JSE T40. Design/methodology/approach: The … reporting framework for the JSE T40 was crafted with four key themes, namely Pillars of coherent CSR reporting, industry …

Persistent link: https://www.econbiz.de/10015197826

Truth theory and contingency theory in the implementation of integrated reporting : a structural analysis

Hifni, Syaiful; Sayudi, Akhmad; Wijaya, Rano; Ifrani - In: Montenegrin journal of economics 20 (2024) 4, pp. 81-90

Persistent link: https://www.econbiz.de/10015154650

The human capital risk reporting of listed South African companies: Exploring a reporting framework to support corporate governance

Bruwer, Monique; Scholtz, Salomé Elizabeth; de Beer, … - In: Administrative Sciences 12 (2022) 4, pp. 1-24

investigates HC reporting practices and proposes a risk reporting framework in support of corporate governance. A qualitative … backward-looking instead of forward-looking, and they are fragmented. Therefore, an HC reporting framework is suggested for …

Persistent link: https://www.econbiz.de/10014333072

The human capital risk reporting of listed South African companies : exploring a reporting framework to support corporate governance

Bruwer, Monique; Scholtz, Salomé Elizabeth; Beer, Leon … - In: Administrative Sciences : open access journal 12 (2022) 4, pp. 1-24

Persistent link: https://www.econbiz.de/10013470581

The levels of disclosure relating to mine closure obligations by platinum mining companies

Sturdy, Joline; Cronjé, Christo J. - In: South African journal of economic and management sciences 20 (2017) 1, pp. 1-8

Persistent link: https://www.econbiz.de/10011778225

El concepto de informe integrado como innovación en reporting corporativo

Rivera-Arrubla, Yaismir Adriana; Zorio-Grima, Ana; … - In: Journal of Innovation & Knowledge (JIK) 1 (2016) 3, pp. 144-155

Integrated reporting (IR) is one of the latest innovations regarding sustainability reporting and non-financial information in the world. Although some companies began IR practices in the 2000s (Eccles & Krzus, 2010), IR has only been recognized since 2010 as the best way to get a complete...

Persistent link: https://www.econbiz.de/10011946715

El concepto de informe integrado como innovación en reporting corporativo

Rivera-Arrubla, Yaismir Adriana; Zorio-Grima, Ana; … - In: Journal of innovation & knowledge : JIK 1 (2016) 3, pp. 144-155

Persistent link: https://www.econbiz.de/10011846881

Contributions to an Improved Framework for Integrated Reporting

Oprisor, Tudor - In: Journal of Accounting and Management Information … 14 (2015) 3, pp. 483-507

Integrated Reporting Framework. We intend to study the incentives which determined the respondents to provide comments on …

Persistent link: https://www.econbiz.de/10015195880

Contributions to an improved framework for integrated reporting

Oprisor, Tudor - In: Journal of accounting & management information systems … 14 (2015) 3, pp. 483-507

Integrated Reporting Framework. We intend to study the incentives which determined the respondents to provide comments on …

Persistent link: https://www.econbiz.de/10011516003

Examining CSR Reporting and Economic Crisis a Study of GRI Reporting Companies

Rodolfo, Calderon Huerta Mario - In: Asian Economic and Financial Review 2 (2012) 1, pp. 30-39

This paper explores the relationship between CSR Reporting and the last global economic crisis that started in the late half of the year 2007. The sample of the study is composed of companies included in the \"GRI Report list 1999-2011\", more specifically 2790 companies that published CSR...

Persistent link: https://www.econbiz.de/10009654275