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How will AI text generation and processing impact sustainability reporting? : critical analysis, a conceptual framework and avenues for future research

De Villiers, Charl; Dimes, Ruth; Molinari, Matteo - In: Sustainability accounting, management and policy journal 15 (2024) 1, pp. 96-118

Persistent link: https://www.econbiz.de/10014521008

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

Hallmarks of Integrated Thinking

Dimes, Ruth; De Villiers, Charl - In: The British accounting review 56 (2024) 1, pp. 1-26

Persistent link: https://www.econbiz.de/10015062060

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

Are Shareholders Willing to Pay for Financial, Social and Environmental Disclosure? A Choice-based Experiment

De Villiers, Charl; Cho, Charles H.; Turner, Michael J.; … - 2022

This study investigates whether shareholders are willing to pay for higher levels of corporate financial, social, and environmental disclosure. We conduct a choice-based conjoint experiment wherein 65 shareholders are asked to make 12 choices, choosing each time between two predetermined...

Persistent link: https://www.econbiz.de/10014085700

Understanding How Managers Institutionalise Sustainability Reporting : Evidence From Australia and New Zealand

Farooq, Muhammad Bilal; De Villiers, Charl - 2020

Purpose: The study explores how sustainability reporting managers (SRMs) institutionalise sustainability reporting within organisations.Design/Methodology: 35 semi-structured interviews with SRMs in Australia and New Zealand were analysed using an institutional work perspective.Findings: SRMs’...

Persistent link: https://www.econbiz.de/10014359319

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

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