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  • Search: subject:"reporting"
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Year of publication
Subject
All
Accounting 21,691 Rechnungswesen 21,617 IFRS 11,183 Reporting 6,150 Berichtswesen 5,956 Sustainability reporting 4,790 Deutschland 4,647 Nachhaltigkeitsbericht 4,632 Germany 4,180 Corporate social responsibility 4,168 Corporate Social Responsibility 4,130 Corporate disclosure 3,669 Unternehmenspublizität 3,665 Accounting standards 3,331 Bilanzierungsgrundsätze 3,285 Theorie 3,265 Theory 3,261 Welt 2,888 World 2,882 Jahresabschluss 2,871 Wirtschaftsprüfung 2,810 Financial audit 2,790 Financial statement 2,721 Umweltbericht 2,649 Environmental reporting 2,596 USA 2,312 Corporate governance 2,293 United States 2,227 Bilanzpolitik 2,213 Corporate Governance 2,194 Accounting policy 2,169 Sustainable development 1,900 Nachhaltige Entwicklung 1,882 International Financial Reporting Standards 1,867 Bericht 1,652 Bilanzrecht 1,582 Accounting law 1,535 EU-Staaten 1,461 EU countries 1,456 Environmental management 1,414
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Online availability
All
Undetermined 13,818 Free 11,675 CC license 1,080 Digitizable 39
Type of publication
All
Article 28,808 Book / Working Paper 18,109 Journal 1,813 Other 26 Database 1
Type of publication (narrower categories)
All
Article in journal 21,019 Aufsatz in Zeitschrift 21,019 Aufsatz im Buch 3,792 Book section 3,792 Graue Literatur 2,505 Non-commercial literature 2,505 Hochschulschrift 1,728 Working Paper 1,494 Thesis 1,307 Arbeitspapier 1,271 Lehrbuch 1,247 Textbook 1,114 Collection of articles of several authors 971 Sammelwerk 971 research-article 824 Aufsatzsammlung 601 Article 457 Case study 366 Fallstudie 366 Bibliografie enthalten 314 Bibliography included 314 Konferenzschrift 305 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 Annual report 87 Jahresbericht 87 Guidebook 86
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Language
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English 36,230 German 9,687 Undetermined 2,292 Russian 177 French 159 Polish 128 Spanish 77 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
All
Küting, Karlheinz 113 Zülch, Henning 113 Müller, Stefan 103 Kirsch, Hanno 90 Hussainey, Khaled 84 Wagenhofer, Alfred 81 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 59 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 De Villiers, Charl 48 Freiberg, Jens 48 Parker, Lee David 48 Rezaee, Zabihollah 48 Barth, Mary E. 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 54 HAL 47 Université Paris-Dauphine (Paris IX) 40 Verlag Dr. Kovač 40 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 14 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 Wiley-VCH 11
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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 344 The accounting review : a publication of the American Accounting Association 344 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) 42,904 RePEc 2,352 USB Cologne (EcoSocSci) 1,522 Other ZBW resources 1,072 EconStor 719 BASE 144 USB Cologne (business full texts) 33 ArchiDok 11
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Showing 1 - 10 of 48,757
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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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The Dynamics of Materiality : The Role of Sustainability Accounting in Supporting Decision Making
Santoni, Riccardo - 2026
Sustainability reporting history and current challenges -- From materiality to performance – the integration of … sustainability reporting in managerial processes -- The “sustainability reporting model” -- Revisiting sustainability reporting … captures the feedback-driven nature of materiality and sustainability reporting, overcoming static approaches in favour of …
Persistent link: https://www.econbiz.de/10015644157
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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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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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Navigating ESG challenges : the role of chartered accountants in corporate sustainability
Garefalakis, Alexandros; Despoina, Kounali; Angelaki, … - In: Risks : open access journal 14 (2026) 3, pp. 1-33
ESG criteria have become central to corporate sustainability, reshaping governance, reporting, and the accounting … increasingly positioned as gatekeepers of sustainability reporting, but their effectiveness depends on continuous training …
Persistent link: https://www.econbiz.de/10015638930
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Mapping ESG-Driven sustainable development : a retrospective review and future research agenda
Ed-Dafali, Slimane; Patel, Mitesh; Adardour, Zahra; … - In: Innovation and green development 5 (2026) 1, pp. 1-11
This bibliometric review aims to provide a retrospective overview of ESG performance research within financial, non-financial, and mixed contexts. We reviewed 169 articles selected from high-quality journals. The main theme discussed is the impact of Environmental, Social, and Governance (ESG)...
Persistent link: https://www.econbiz.de/10015651718
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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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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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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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