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Effect of mandatory sustainability disclosure announcements : cross-country evidence

Li, Zhongtian; Jia, Jing - In: Pacific accounting review 34 (2022) 1, pp. 127-155

Persistent link: https://www.econbiz.de/10012798322

The evolution of corporate sustainability and corporate social responsibility towards the common goal of integrated reporting

Dragu, Ioana - In: Integrated reporting : antecedents and perspectives for …, (pp. 77-93). 2019

Persistent link: https://www.econbiz.de/10011981032

A critical perspective on sustainability assurance

Carrington, Thomas - In: Challenges in managing sustainable business : …, (pp. 155-176). 2019

Persistent link: https://www.econbiz.de/10011985884

A preliminary framework for product impact-weighted accounts

Serafeim, George; Trinh, Katie; Zochowski, Rob - 2020

While there has been significant progress in the measurement of an organization's environmental and social impacts from their operations, metrics to evaluate the impact of products once they come to market lag far behind. In this paper we provide a framework for systematic measurement of product...

Persistent link: https://www.econbiz.de/10012177797

Sustainable product portfolio evaluation methodology for sustainability reporting in the cement and concrete industry

Artelt, Christian; Lukas, Peter - In: European Journal of Sustainable Development : EJSD 9 (2020) 1, pp. 66-82

Persistent link: https://www.econbiz.de/10012181177

Impact of social supply chain practices on social sustainability performance in manufacturing firms

Awan, Usama - In: International journal of innovation and sustainable … 13 (2019) 2, pp. 198-219

Persistent link: https://www.econbiz.de/10012020473

Theorising and conceptualising the sustainability control system for effective sustainability management

Johnstone, Leanne - In: Journal of management control : Zeitschrift für … 30 (2019) 1, pp. 25-64

Persistent link: https://www.econbiz.de/10012053433

Sustainability performance indicators and non-financial information reporting : evidence from the Italian case

Raucci, Domenico; Tarquinio, Lara - In: Administrative Sciences : open access journal 10 (2020) 1/13, pp. 1-17

are widely used to draw-up reports on NFI is sustainability performance indicators (SPIs). SPIs can provide a significant …

Persistent link: https://www.econbiz.de/10012203843

Financial and Non-Financial Measures for Sustainability in SMEs

Dayaratne, Sampath - 2017

The purpose of this study is to ascertain managers' perception on the introduction of financial and non-financial measures to carbon footprint reduction in the rubber products manufacturing industry as a carbon footprint minimization measure

Persistent link: https://www.econbiz.de/10012961284

Environmental, Social, and Governance Sustainability Disclosures : Evidence from EU and Us

Rezaee, Zabihollah; Homayoun, Saeid; Rezaee, Nick J.; … - 2022

We examine whether higher levels of environmental, social, and governance (ESG) sustainability disclosures are attained … associated with improvements in EU firms’ ESG disclosure. Our results regarding the value-relevance of ESG sustainability … disclosure support a move toward mandatory ESG disclosure in the context of integrated sustainability reporting promoted by …

Persistent link: https://www.econbiz.de/10013289492