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Corporate sustainbility reporting : a move from existing guidelines of quantitative measure

Kolay, Mohit Kumar - In: Research bulletin / The Institute of Cost Accountants … 42 (2016) 3, pp. 76-96

Persistent link: https://www.econbiz.de/10011664183

The SEC climate rule and carbon emission disclosure regulations : a comparative analysis

Wilson, Devon S. - 2023

Persistent link: https://www.econbiz.de/10014478111

Does accounting-based financial performance value Environmental, Social and Governance (ESG) disclosures? : a detailed note on a corporate sustainability perspective

Kumar, Praveen; Firoz, Mohammad - In: Australasian accounting business and finance journal : AABF 16 (2022) 1, pp. 41-72

Persistent link: https://www.econbiz.de/10012880255

The evolving role of management accountants in ESG reporting and performance

Dileep Kumar S.D - In: Research bulletin / The Institute of Cost Accountants … 49 (2023) 2/3, pp. 127-136

Persistent link: https://www.econbiz.de/10015176780

A systems approach to creating a sustainability performance benchmarking and reporting framework

Vanleer, Mary; Jain, Rashmi - In: International journal of process management and … 6 (2016) 2, pp. 190-215

Persistent link: https://www.econbiz.de/10011589387

Sustainability and management accounting research

Cheng, Mandy Man-sum; Perego, Paolo; Soderstrom, Naomi … - In: Journal of management accounting research : JMAR 35 (2023) 3, pp. 1-11

Persistent link: https://www.econbiz.de/10014431564

Clustering of companies based on sustainability performance using ESG materiality approach : evidence from Indonesia

Saraswati, Erwin; Ghofar, Abdul; Atmini, Sari; Dewi, … - In: International Journal of Energy Economics and Policy : IJEEP 14 (2024) 2, pp. 112-125

Persistent link: https://www.econbiz.de/10014495577

The state of ESG disclosure : an exploration of stakeholders and sustainability materiality

Kim, Namhyun; Yoon, Yeonghye; Legendre, Tiffany S. - In: Tourism analysis : an interdisciplinary tourism & … 30 (2025) 1, pp. 63-85

Persistent link: https://www.econbiz.de/10015409125

Environmental Social Governance

Neumann, Michael; Forthmann, Jörg - 2024

can be overcome. Starting from the year 2024, the requirements for Environmental, Social, and Governance (ESG) reporting … will be significantly increased. The Corporate Sustainability Due Diligence Directive (CSDDD or CS3D) of the EU mandates …

Persistent link: https://www.econbiz.de/10015070357

Does stakeholder pressure influence firms environmental, social and governance (ESG) disclosure? : evidence from Ghana

Alessa, Noha; Akparep, John Yaw; Sulemana, Inusah; … - In: Cogent business & management 11 (2024) 1, pp. 1-22

In the era of climate change, stakeholders are becoming more concerned about the sustainability disclosure of … received much attention. Hence, this study examines the influence of stakeholders' pressure on sustainability disclosure and … study using SMART-PLS 4. The results demonstrated that stakeholder pressure substantially improves sustainability disclosure …

Persistent link: https://www.econbiz.de/10014534509