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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

The influence of non-governmental organizations (NGOs) on the development of voluntary sustainability accounting reporting rules

Sisaye, Seleshi - In: Journal of business and socio-economic development 1 (2021) 1, pp. 5-23

evolution of Global Reporting Initiative (GRI). GRI is a sustainability report disclosed by business organizations to meet the … reporting (IR). Both GRI and IR have ecological and functional dimensions. Sustainability is functionally inherent in the … prior academic research and published literature on the subject. Findings Sustainability accounting rulemaking has evolved …

Persistent link: https://www.econbiz.de/10014308899

Disclosure of innovation on sustainability report

Bronzetti, Giovanni; Rija, Maurizio; Sicoli, Graziella; … - In: European journal of innovation management 26 (2023) 3, pp. 885-907

Persistent link: https://www.econbiz.de/10014292981

Social visibility and substance in corporate social sustainability disclosures

Pollach, Irene; Schaper, Stefan - In: Corporate communications : an international journal 28 (2023) 3, pp. 400-424

Persistent link: https://www.econbiz.de/10014288256

Sustainability committee, audit firm type and corporate sustainability reporting of non-financial firms in Nigeria

Usman, Muhammed Kamaldeen - In: Copernican Journal of Finance & Accounting : CJF&A 13 (2024) 1, pp. 63-80

Persistent link: https://www.econbiz.de/10014633046

Sustainability performance reporting in Ghana : the views of SMEs

Owusu, Acheampong; Tauringana, Venancio; Asare, Nicholas - In: Small enterprise research 31 (2024) 1, pp. 56-75

Persistent link: https://www.econbiz.de/10014564261

Multiple case study analysis on the consequences of mandatory sustainability reporting in private German family firms

Ebner, Ralf - In: Junior management science 9 (2024) 2, pp. 1540-1566

This study explores the consequences of the Corporate Social Responsibility Reporting Directive (CSRD) on family firms …. The European Commission (EC) extends under the CSRD the number of reporting companies from approximately 12,000 to 50 …,000, with the greatest increase in Germany. For 2025, around 13,000 German private family firms must disclose a sustainability …

Persistent link: https://www.econbiz.de/10014566909

Cohesion and variability in corporate sustainability among Indian firms : a content analysis approach

Kalra, Sonia; Seth, Amit; Rani, Poonam - In: Global business & economics review 31 (2024) 3, pp. 369-390

Persistent link: https://www.econbiz.de/10015060916

Why reporting sustainability? : the Portuguese non-financial reporting's socio-historical evolution

Cepêda, Catarina - In: Non-Profit Organisations, Volume III : Society, …, (pp. 53-80). 2024

Persistent link: https://www.econbiz.de/10015064074

The effect of mandatory non-financial reporting on CSR (and environmentally sustainable) investment : a discontinuity design approach

Becchetti, Leonardo; Mancini, Sara; Solferino, Nazaria - 2021

Persistent link: https://www.econbiz.de/10013256359