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The International Sustainability Standards Board's (ISSB) past, present, and future : critical reflections and a research agenda
De Villiers, Charl; Dimes, Ruth; La Torre, Matteo; … - In: Pacific accounting review 36 (2024) 2, pp. 255-273
Persistent link: https://www.econbiz.de/10015127411
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Will the formation of the International Sustainability Standards Board result in the death of integrated reporting?
De Villiers, Charl; Dimes, Ruth - In: Journal of accounting & organizational change : JAOC 19 (2023) 2, pp. 279-295
Persistent link: https://www.econbiz.de/10014325407
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Sustainability, non-financial, integrated, and value reporting (extended external reporting) : a conceptual framework and an agenda for future research
De Villiers, Charl; Hsiao, Pei-Chi Kelly; Zambon, Stefano; … - In: Meditari accountancy research 30 (2022) 3, pp. 453-471
Persistent link: https://www.econbiz.de/10013326699
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Is voluntary International Integrated Reporting Framework adoption a step on the sustainability road and does adoption matter to capital markets?
Hsiao, Pei-Chi Kelly; De Villiers, Charl; Scott, Tom - In: Meditari accountancy research 30 (2022) 3, pp. 786-818
Persistent link: https://www.econbiz.de/10013326720
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Sustainability reporting integrated into management control systems
Kerr, Jennifer; Rouse, Paul; De Villiers, Charl - In: Pacific accounting review 27 (2015) 2, pp. 189-207
Persistent link: https://www.econbiz.de/10011301281
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The market for sustainability assurance services : a comprehensive literature review and future avenues for research
Farooq, Muhammad Bilal; De Villiers, Charl - In: Pacific accounting review 29 (2017) 1, pp. 79-106
Persistent link: https://www.econbiz.de/10011662012
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A review and synthesis of contemporary sustainability accounting research and the development of a research agenda
Hsiao, Pei-Chi Kelly; De Villiers, Charl; Horner, Claire; … - In: Accounting and finance 62 (2022) 4, pp. 4453-4483
Persistent link: https://www.econbiz.de/10013468259
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A Critical Reflection on the Future of Financial, Intellectual Capital, Sustainability and Integrated Reporting
De Villiers, Charl; Sharma, Umesh Prasad - 2020
This paper examines the future of IC reporting by offering critical reflection on different forms of reporting, with a particular focus on Integrated Reporting (IR). While, the Global Reporting Initiative (GRI) framework for corporate social responsibility disclosures, the International...
Persistent link: https://www.econbiz.de/10014359317