Showing 1 - 10 of 133
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
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
. Drawing on the concept of social accountability, this article challenges common wisdom in arguing that collaborative …
Persistent link: https://www.econbiz.de/10012795471
Digitalisation has changed society, and, as a result, public administrations are required to undergo significant changes to satisfy emergent societal needs. These changes impact all areas of the public sector, including the development and provision of digital services, the design of processes,...
Persistent link: https://www.econbiz.de/10014245810
Background: Digital transformation has emerged as an important theme in contemporary organisational studies, particularly within public sector institutions striving to enhance operational efficiency, improve service delivery, and foster innovation. This study aimed to explore the experiences of...
Persistent link: https://www.econbiz.de/10015193064
Higher education institutions and universities have recently started to publish their sustainability and corporate responsibility reports. Yet, due to digitalisation and the benefits of digital reporting, websites offer organisations novel opportunities to communicate more updated, timely and...
Persistent link: https://www.econbiz.de/10012886909
three dimensions of sustainability: environmental, social, and economic. Within the public organizations, higher education … Standards as reporting guidelines. The results show the centrality of the social and environmental issues within the disclosed …
Persistent link: https://www.econbiz.de/10012793645
sustainability and social reporting practices to demonstrate their commitment to sustainability. However, while sustainability … use other communication technologies, such as social media. This study investigates how universities use social media to … sustainability reporting, use social media (i.e., Facebook, Twitter, Instagram) to create a dialogue with their stakeholders about …
Persistent link: https://www.econbiz.de/10012795659
The recommendations of the Task Force on Climate Change Disclosure (TCFD) represent fundamental guidelines for managing climate-change-related risks. Indeed, the TCFD outlines good practices for integrated risk management as well as aims to protect investors and stakeholders through a more...
Persistent link: https://www.econbiz.de/10014246116
Gender diversity and environmental, social, and governance (ESG) performance reporting are critical to corporate …
Persistent link: https://www.econbiz.de/10014566258