Search Results - subject:"non‐financial reporting"

Contextual research of strategic theories for non-financial reporting : a system-structural approach to formulating reporting principles

Derun, Ivan; Mysaka, Hanna; Skliaruk, Iryna - In: Scientific papers of the University of Pardubice 31 (2023) 1, pp. 1-12

The principles of non-financial reporting are a prerequisite for the harmonization of reporting standards and a …, the system of principles of non-financial reporting should be based on the results of scientific research on the theories … content substance of the postulates of the most popular motivational theories of non-financial reporting (agency theory …

Persistent link: https://www.econbiz.de/10014442299

Analysis of ICT energy efficiency disclosure to improve business management practices and its contribution to the SDGs

Sánchez-Vázquez, Manuela; Saitua-Iribar, Ainhoa; … - In: Administrative Sciences 15 (2025) 1, pp. 1-19

Purpose: The new global approach to sustainability within the context of the SDGs is driving a digital transition. However, new technologies bring challenges related to the energy efficiency of their infrastructures. The aim of this exploratory work is to identify the companies with best...

Persistent link: https://www.econbiz.de/10015424765

CSR performance, disclosure tone, and cost of capital : evidence from European non-financial reporting

Minuth, Bianca; Pronobis, Paul - 2025

Persistent link: https://www.econbiz.de/10015372921

Mandatory versus voluntary non-financial reporting : reporting practices and economic consequences

Breijer, R.; Erkens, M. H. R.; Orij, R. P.; Vergoossen, … - In: Accounting forum 49 (2025) 2, pp. 303-335

Persistent link: https://www.econbiz.de/10015442385

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

Reforming ESG : a European and Global South perspective

Borghesi, Simone; Costantini, Valeria; D'Amato, Alessio; … - In: Environment and development economics 30 (2025) 4, pp. 282-296

Persistent link: https://www.econbiz.de/10015449641

Impact of non-financial reporting directive in energy industry : case of Czech Republic

Bohušová, Hana; Svoboda, Patrik; Linhartová, Veronika; … - In: Central European business review : CEBR 14 (2025) 1, pp. 1-18

Persistent link: https://www.econbiz.de/10015404134

Analysis of ICT energy efficiency disclosure to improve business management practices and its contribution to the SDGs

Sánchez-Vázquez, Manuela; Saitua-Iribar, Ainhoa; … - In: Administrative Sciences : open access journal 15 (2025) 1, pp. 1-19

Persistent link: https://www.econbiz.de/10015193115

Biodiversity disclosure in the European finance sector

Azizi, Leyla; Scope, Christoph; Ladusch, Anne; Sassen, … - In: Ecological economics 228 (2025), pp. 1-21

Persistent link: https://www.econbiz.de/10015183043

Mandatory ESG disclosure and firm value : a quantitative analysis of the effect of directive 2014/95/EU on firm value

Horstmann, Jan Oliver - In: Junior management science 10 (2025) 3, pp. 677-714

This work offers novel insights into how the introduction of the Non-Financial Reporting Directive in the European …

Persistent link: https://www.econbiz.de/10015453369