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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 reporting at a crossroads in Italian universities : is web-based media adoption deinstitutionalising sustainability reporting?

Di Tullio, Patrizia; La Torre, Matteo - In: Administrative Sciences : open access journal 12 (2022) 1, pp. 1-17

Higher education institutions and universities have recently started to publish their sustainability and corporate responsibility reports. Yet, due to digitalisation and the benefits of digital reporting, websites offer organisations novel opportunities to communicate more updated, timely and...

Persistent link: https://www.econbiz.de/10012886909

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

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 - In: Pacific accounting review 34 (2022) 5, pp. 728-747

Persistent link: https://www.econbiz.de/10013412189

From sustainability to integrated reporting : how the IIRC framework affected disclosures by a financial institution in Australia

Casonato, Federica; Farneti, Federica; Dumay, John - In: Integrated reporting : antecedents and perspectives for …, (pp. 125-140). 2019

Persistent link: https://www.econbiz.de/10011981040

Sustainable Investing : The Black Box of Environmental, Social and Governance (ESG) Ratings

Abhayawansa, Subhash; Tyagi, Shailesh - 2021

Environmental, social and governance (ESG) investing is becoming mainstream, and the COVID-19 pandemic has amplified the momentum. The interest in ESG investing has created greater demand for ESG data, ratings and rankings together with a proliferation of agencies offering these products which...

Persistent link: https://www.econbiz.de/10013241658

Towards a conceptual framework for non-financial reporting inclusive of pandemic and climate risk reporting

Abhayawansa, Subhash; Adams, Carol - In: Meditari accountancy research 30 (2022) 3, pp. 710-738

Persistent link: https://www.econbiz.de/10013326717

Sustainable investing : the black box of environmental, social, and governance (ESG) ratings

Abhayawansa, Subhash; Tyagi, Shailesh - In: The journal of wealth management : JWM 24 (2021) 1, pp. 49-54

Persistent link: https://www.econbiz.de/10012519201

Directions for future research to steer environmental, social and governance (ESG) investing to support sustainability : a systematic literature review

Abhayawansa, Subhash; Mooneeapen, Oren - In: Handbook of accounting and sustainability, (pp. 318-341). 2022

Persistent link: https://www.econbiz.de/10013500755

Directions for Future Research to Steer Environment, Social and Governance (ESG) Investing to Support Sustainability : A Systematic Literature Review

Abhayawansa, Subhash; Mooneeapen, Oren - 2022

This chapter provides an overview of the state of the literature on investment practices that. consider environmental, social and governance (ESG) factors. Such investing practices are commonly known as socially responsible investing (SRI), impact investing or sustainable investing. The...

Persistent link: https://www.econbiz.de/10013300803