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The Global Reporting Initiative’s (GRI) Past, Present and Future : Critical reflections and a research agenda on sustainability reporting (standard-setting)

De Villiers, Charl; La Torre, Matteo; Molinari, Matteo - 2022

– The paper reflects on the future of sustainability reporting standards by examining the current practical initiatives and the Global Reporting Initiative’s (GRI) position in the arena of non-financial and sustainability reporting, and identifies avenues for future...

Persistent link: https://www.econbiz.de/10014084671

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

Challenges of, and techniques for, materiality determination of non-financial information used by integrated report preparers

Lakshan, A.M.I.; Low, Mary; De Villiers, Charl - In: Meditari accountancy research 30 (2022) 3, pp. 626-660

Persistent link: https://www.econbiz.de/10013326714

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

The institutionalisation of corporate social responsibility reporting

De Villiers, Charl; Alexander, Deborah - In: The British accounting review : the journal of the … 46 (2014) 2, pp. 198-212

Persistent link: https://www.econbiz.de/10010402047

Integrated reporting : insights, gaps and an agenda for future research

De Villiers, Charl; Rinaldi, Leonardo; Unerman, Jeffrey - In: Accounting, auditing & accountability journal 27 (2014) 7, pp. 1042-1067

Persistent link: https://www.econbiz.de/10010421507

The influence of corporate social responsibility disclosure on share prices : evidence from the United Kingdom

Klerk, Marna de; De Villiers, Charl; Van Staden, Chris J. - In: Pacific accounting review 27 (2015) 2, pp. 208-228

Persistent link: https://www.econbiz.de/10011301280

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

Integrated reporting : background, measurement issues, approaches and an agenda for future research

De Villiers, Charl; Venter, Elmar R.; Hsiao, Pei-Chi Kelly - In: Accounting and finance : journal of the Accounting … 57 (2017) 4, pp. 937-959

Persistent link: https://www.econbiz.de/10011820252

Corporate social responsibility, country-level predispositions, and the consequences of choosing a level of disclosure

De Villiers, Charl; Marques, Ana - In: Accounting and business research : a research quarterly … 46 (2016) 2, pp. 167-195

Persistent link: https://www.econbiz.de/10011559405