develop pandemic-related sustainability reporting guidelines to improve corporate reporting. Pandemic-related reporting was … companies' sustainability, though current reporting practices are lacking. The researchers consequently developed corporate … the lack of pandemic-related reporting requirements in existing corporate sustainability frameworks, this study is the …

Non-financial reporting is the basic tool for presenting the implementation of sustainability goals (SDGs). This paper … investigated the current status of non-financial reporting standardization in terms of small and medium-sized enterprises. The … topic of non-financial reporting has been discussed in recent years from the perspective of large business entities. So far …

around 2010. Our results highlight the need for a standardised approach to sustainability reporting that would help overcome …This study aims to examine the trends in the sustainability performance indicators disclosed in sustainability reports … period. The results of our analysis show a general increase over time of sustainability performance indicators disclosed, as …

Hungary are a typical portrait of a company from the study’s sample, striving to issue and assure sustainability reporting. Of … for sustainability. Drawing on modified coding rules from prior research, a conventional content analysis of 36 assurance … the nine countries represented in the study, sustainability assurance statements of companies from Poland, Hungary, and …

propitious sustainability initiatives and reporting of Western economies are not practised in the developing world. Unlike … Sensitive Industries (ESI) in which environmental policies seemingly make sustainability reporting quasi-mandatory. …This study compares the quality of Corporate Social Responsibility (CSR) practices and reporting of firms operating in …

Sustainability accounting is considered a subcategory of financial accounting that focuses on the disclosure of non …-financial information about a company's performance to external parties. Various definitions of sustainability accounting by different … authors raise two research questions: RQ1: What is understood by sustainability accounting, as well as which terms are used in …

analysis of the literature on corporate social responsibility (CSR), business sustainability (BS), and integrated reporting (IR …

organizational practices, including harmonized and comprehensible sustainability reporting. Increasingly, responsible behavior … human resource management (S-HRM) practices to motivate their workforce. Reporting on these S-HRM practices and … sustainability is in the highest interests of managers and investors alike. Focusing on the involved parties, employees most …

reporting quality (IRQ) based on the reporting companies' field of activity. The study focusses on designing a sensitivity …