, the organisations integrate financial, social and sustainability reporting. In this light, this chapter provides a … disclosures. Afterwards, it describes the International Integrated Reporting Council's IR Framework and its guiding principles … reporting …

sustainability plan by addressing their “Triple Bottom Line Reporting” which includes paying close attention to their economic … Reporting (TBLR) is considered to be a sine qua non for corporate growth on a sustained basis. The most vital challenge … confronting by the Indian corporate houses while adopting Triple Bottom Line Reporting (TBLR) approach in their corporate agenda …

This dissertation explores the notion of environmental management accounting innovation and aims to explore how they … of three articles that together explore the different facets of management accounting innovations. The first article …, the second article uncovers the process of the non-adoption of a carbon accounting methodology. The third article analyzes …

Environmental management accounting (EMA) has only been approached as an innovation in rare occasions. This researches … focuses on the management accounting innovation “EMA” for several reasons. First, the status of degradation of the environment … way that the accounting profession will tackle the environmental question will indicate its capacity to evolve - or not …

Prior studies show that corporate social responsibility (CSR) reporting is informative to investors but lacks … greater CSR reporting credibility. We find that audit fees are positively associated with the likelihood of standalone CSR … commitment to higher financial reporting quality has the potential to bring positive externality to firms' non …

We examine how the presence of women involved in the financial reporting process of public companies, and especially … women auditors), impacts financial reporting quality. For our sample of large French companies, we find that women do not … affect financial reporting quality when interactions are not considered. However, the interactions between women involved in …

Prior studies show that corporate social responsibility (CSR) reporting is informative to investors but lacks … greater CSR reporting credibility. We find that audit fees are positively associated with the likelihood of standalone CSR … commitment to higher financial reporting quality has the potential to bring positive externality to firms' non …

This article examines the relationship between corporate social responsibility (CSR) and financial reporting quality … relationship between CSR and financial reporting quality. Finally, we document the economic implications of this relationship for …

The principles of non-financial reporting are a prerequisite for the harmonization of reporting standards and a … guarantee of comparability of reporting indicators. A lack of a long-term and established practice in preparing non …-financial reporting does not allow forming its principles as generally accepted rules for the preparation of reporting data. Therefore …

study how corporate culture affects firm financial reporting quality. Relying on the Competing Values Framework (CVF) to …) financial reporting quality and these effects are incremental to corporate governance and tone at the top. Further analyses … support our main findings and suggest that collaboration culture is associated with the likelihood of reporting a material …