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Integrated reporting is essentially a voluntary practice worldwide. For this reason, although it is growing, its diffusion is slow. Based on the Portuguese context, where a reduced number of listed companies publish integrated reports, this study aims to explore the drivers and barriers for the...
Persistent link: https://www.econbiz.de/10014319224
Persistent link: https://www.econbiz.de/10012649900
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 …
Persistent link: https://www.econbiz.de/10015047487
The absence of consensus on what should constitute Corporate Social Responsibility has inhibited consistent CSR … corporates' social responsibilities. …
Persistent link: https://www.econbiz.de/10012263036
. Drawing on the concept of social accountability, this article challenges common wisdom in arguing that collaborative …
Persistent link: https://www.econbiz.de/10012795471
knowledge of business activities and on the promotion of the use of information. Accounting professionals have come to challenge …/durability reporting, social reporting, ethics and durability reporting, corporate reporting, corporate governance reporting, social … out this type of literary review in the field of accounting, and that there is sufficient fragmentation in the research …
Persistent link: https://www.econbiz.de/10012180589
The objectives of this study are to determine the level of conformity between Current Issued Reports (CIRs) and Integrated Report (IR) elements of the Amman Stocks Exchange (ASE) listed companies, as well as to determine whether the investigated corporate characteristics (size, age, quality...
Persistent link: https://www.econbiz.de/10012291878
The principles of non-financial reporting are a prerequisite for the harmonization of reporting standards and a guarantee of comparability of reporting indicators. A lack of a long-term and established practice in preparing non-financial reporting does not allow forming its principles as...
Persistent link: https://www.econbiz.de/10014442299
The paper focuses on a current study on sustainable accounting as well as potential future research issues. 679 … publications dealing with sustainable accounting produced between 2003 and 2022 were assessed using a bibliometric and … accounting in a business. The survey identified four major research trends in accounting for sustainability: reporting and …
Persistent link: https://www.econbiz.de/10014504891
The purpose of this paper is to contribute to the management accounting literature by reviewing how previous studies …
Persistent link: https://www.econbiz.de/10014284406