sustainability reporting standards that could be seen as the counterpart of the standards on financial reporting like the IFRS, is …For decades, reporting requirements for companies – corporate reporting – aimed to provide users of corporate reports … years, the focus on reporting requirements specifically requiring information on a company's financial performance shifted …

how local governments disclose sustainability information in response to regulations such as the Non-Financial Reporting … Directive (NFRD) and Corporate Sustainability Reporting Directive. It employs manual content analysis of ESG information from 15 …The study examines patterns of Environmental, Social, and Governance (ESG) reporting by European cities, focusing on …

link between understanding sustainability, implementing sustainability measures and sustainability reporting. …Sustainability and non-financial risk management are becoming increasingly important for German companies due to … increasing pressure to adapt. While large companies are obliged to publish a sustainability report due to regulatory requirements …

implementation costs. However, the actual impact of the new regulations regarding sustainability reporting has yet to be fully …The introduction of the CSRD represents the largest regulatory intervention in external reporting in decades …. Sustainability statements now have to be issued in accordance with the ESRS, which include numerous Disclosure Requirements and …

contribute to the extant literature on corporate sustainability reporting by linking textual sentiment trends to institutional … policymakers seeking to understand and enhance the impact of sustainability reporting in emerging economies. …This study examines the evolution of sentiment in the sustainability reports of Turkish companies from 2014 to 2023 …

analysis of the literature on corporate social responsibility (CSR), business sustainability (BS), and integrated reporting (IR …

reporting quality (IRQ) based on the reporting companies' field of activity. The study focusses on designing a sensitivity …

Students are introduced to the concepts of sustainability reporting and the latest trend, integrated reporting, by … completeness in assessing the quality of sustainability reporting. Moreover, by revealing that an integrated strategy is crucial in … reporting. The case also encourages students to critically reflect on the motivations behind sustainability reporting. In …