Non-financial reporting forms part of corporate reporting. Among other, it includes disclosure of information regarding … corporate social responsibility (csr)/sustainability issues and as such represent the supplement to the information provided by … financial statements. Compared to the financial reporting, non-financial reporting is voluntary in majority of countries …

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 …

Ensuring compliance of sustainability reports, especially Environmental, Social, and Governance (ESG) reporting, with … this study to analyze sustainability reports to assess their compliance with the EU Taxonomy and providing auditors with …