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CSR reporting practices and the quality of disclosure : an empirical analysis
Michelon, Giovanna; Pilonato, Silvia; Ricceri, Federica - In: Critical perspectives on accounting : an international … 33 (2015), pp. 59-78
Persistent link: https://www.econbiz.de/10011415469
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Content analysis in social and environmental reporting research : trends and challenges
Vourvachis, Petros; Woodward, Thérèse - In: Journal of applied accounting research 16 (2015) 2, pp. 166-195
Persistent link: https://www.econbiz.de/10011379339
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The quality assessment of stakeholder engagement disclosure in the EU mandatory non-financial reporting framework
Petruzzelli, Saverio; Badia, Francesco - In: Journal of applied accounting research 25 (2024) 1, pp. 126-148
Persistent link: https://www.econbiz.de/10014506030
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Double materiality and the shift from non-financial to European sustainability reporting : review, outlook and implications
Baumüller, Josef; Sopp, Karina - In: Journal of applied accounting research 23 (2022) 1, pp. 8-28
Persistent link: https://www.econbiz.de/10012990371
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From voluntarism to regulation : effects of Directive 2014/95/EU on sustainability reporting in the EU
Ottenstein, Philipp; Erben, Saskia; Jost, Sébastien; … - In: Journal of applied accounting research 23 (2022) 1, pp. 55-98
Persistent link: https://www.econbiz.de/10012990374
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The climate-related information in the changing EU directive on non-financial reporting and disclosure : first evidence by Italian large companies
Lombardi, Rosa; Schimperna, Federico; Paoloni, Paola; … - In: Journal of applied accounting research 23 (2022) 1, pp. 250-273
Persistent link: https://www.econbiz.de/10012990391
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The multi-faceted dimensions for the disclosure quality of non-financial information in revising directive 2014/95/EU
Fiandrino, Simona; Gromis di Trana, Melchiorre; … - In: Journal of applied accounting research 23 (2022) 1, pp. 274-300
Persistent link: https://www.econbiz.de/10012990393
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Integrated reporting and cost of capital in sub-Saharan African countries
Maama, Haruna; Marimuthu, Ferina - In: Journal of applied accounting research 23 (2022) 2, pp. 381-401
Persistent link: https://www.econbiz.de/10012990414
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Audit committees and financial reporting quality : evidence form UK environmental accounting disclosures
Al-Shaer, Habiba; Salama, Aly; Toms, Steven - In: Journal of applied accounting research 18 (2017) 1, pp. 2-21
Persistent link: https://www.econbiz.de/10011595059
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"But does sustainability need capitalism or an integrated report" : a commentary on "The international integrated reporting council : a story of failure" by Flower, J.
Thomson, Ian - In: Critical perspectives on accounting : an international … 27 (2015), pp. 18-22
Persistent link: https://www.econbiz.de/10010508453