Search Results - subject:"Reporting framework"

ESG disclosure and access to credit : a configurational analysis of European listed firms

Gallucci, Carmen; Santulli, Rosalia; Tipaldi, Riccardo - In: Business strategy and the environment 34 (2025) 5, pp. 5838-5856

Persistent link: https://www.econbiz.de/10015459793

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

A social impact measurement tool developed for social enterprises

Črnigoj, Matjaž; Primc, Kaja; Slabe-Erker, Renata - In: Contemporary Issues in Sustainable Finance : From …, (pp. 37-60). 2025

Persistent link: https://www.econbiz.de/10015431638

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

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/10013470581

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

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

Analysing the lobbying behaviour of experts during the due process of the International Integrated Reporting Framework

Rivera, Yaismir Adriana - In: Sustainability accounting, management and policy journal 15 (2024) 1, pp. 23-47

Persistent link: https://www.econbiz.de/10014520997

The relationship between compliance level and value creation : evidence from integrated reports in Turkey

Aslanertik, B. Esra; Yardımcı, Bengü - In: Journal of financial reporting & accounting : JFRA 22 (2024) 4, pp. 868-893

Persistent link: https://www.econbiz.de/10015418748

Reporting on human rights by large corporates : interplay between comprehensiveness and narrative manipulation

Esterhuyse, Leana; Du Toit, Elda - In: Corporate resilience : risk, sustainability and future …, (pp. 219-242). 2023

-third of the UN Guiding Principles Reporting Framework criteria. Communication about policies has the highest compliance …

Persistent link: https://www.econbiz.de/10014431275

Integrated reporting disclosure in Malaysia : regulations and practice

Qaderi, Sumaia Ayesh; Sitraselvi Chandren; Zaimah Abdullah - In: Journal of financial reporting & accounting : JFRA 21 (2023) 3, pp. 607-632

Persistent link: https://www.econbiz.de/10014304975