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Gipper, Brandon; Ross, Samantha; Shi, Shawn X. - 2022

We provide the first, large sample evidence on firms’ voluntary, third-party verification of environmental and social metrics in ESG reports (“ESG assurance”) in the United States. Focusing on S&P 500 firms from 2010-2020, we document a striking increase in ESG assurance. Unlike financial...

Persistent link: https://www.econbiz.de/10014238361

Evolution and challenges of sustainability reporting in the banking sector : a systematic literature review

Sebastião, Adão M.; Tavares, Maria C.; Azevedo, … - In: Administrative Sciences : open access journal 14 (2024) 12, pp. 1-23

The objective of this study is to present an overview of sustainability reporting in the financial industry between … framework addresses the integration of sustainability from the perspectives of stakeholders, agency and legitimacy theories … sustainability practices. The dissemination of knowledge about sustainability in the banking sector remains low. The central themes …

Persistent link: https://www.econbiz.de/10015190657

Quality assessment of ESG reporting among listed maritime companies

Tsatsaronis, M.; Syriopoulos, Theodore; Karamperidis, S.; … - In: Maritime economics & logistics 26 (2024) 4, pp. 592-611

Persistent link: https://www.econbiz.de/10015193065

Firm Value and Financial Performance : impact of sustainability disclosure in the aviation industry

Yadav, Shweta - In: Review of Pacific Basin financial markets and policies … 27 (2024) 2, pp. 1-15

Persistent link: https://www.econbiz.de/10015196914

Discrepancies in reporting on human rights : a materiality perspective

Demir, Mert; Min, Maung; Coppola, Louis D. - In: Thunderbird international business review 64 (2022) 2, pp. 169-178

Persistent link: https://www.econbiz.de/10013162678

Back to basics : what do we mean by environmental (and social) accounting and what is it for? : a reaction to Thornton

Gray, Rob - In: Critical perspectives on accounting : an international … 24 (2013) 6, pp. 459-468

Persistent link: https://www.econbiz.de/10010127412

Exploring the transition to integrated reporting through a practice lens : an Australian customer owned bank perspective

Lodhia, Sumit K. - In: Journal of business ethics : JOBE 129 (2015) 3, pp. 585-598

Persistent link: https://www.econbiz.de/10011295308

Materiality and external assurance in corporate sustainability reporting : an exploratory case study of the UK construction industry

Jones, Peter; Comfort, Daphne; Hiller, David - In: World review of entrepreneurship, management and … 14 (2018) 4, pp. 454-472

Persistent link: https://www.econbiz.de/10011948454

The tangibility of the intangibles : what drives banks' sustainability disclosure in the emerging economies?

Ng, Adam - 2016

sustainability ("ESG"), typically considered as intangibles, can be explained by tangible factors such as banks' fundamentals …

Persistent link: https://www.econbiz.de/10011548105

Greenwashing in environmental, social and governance disclosures

Yu, Ellen Pei-yi; Van Luu, Bac; Chen, Catherine Huirong - In: Research in international business and finance 52 (2020), pp. 1-23

Persistent link: https://www.econbiz.de/10012548559