With growing consumer concerns about the environmental and social impacts of their purchases, some multinational corporations (MNCs) have begun publishing lists of their first-tier and other upstream suppliers with varying levels of detail and analysis in Corporate Social Responsibility (CSR)...

This study investigates the role and impact of non-financial reporting (NFR) regulations on small and medium-sized enterprises (SMEs) in the European Union. While large enterprises are the primary focus of directives such as the Non-Financial Reporting Directive (NFRD) and the Corporate...

Sustainable economic growth depends on inclusive and resilient communities and requires investment in social infrastructure, affordable and sustainable housing, gender equality, education and healthcare. The EIB Group places sustainability at the heart of its strategy, aligning its activities...

Corporate governance refers to the relationships and structures through which company objectives are established, monitored, and achieved. It serves as a key foundation for ensuring accurate, transparent, and accountable financial and non-financial disclosures. The European Commission's Call for...

Sustainability reporting is the subject of substantial improvements with the adoption at the European level of the Corporate Sustainability Reporting Directive 2022/2464/EU. Companies must prepare well in advance, under the pressure of a tight timeline, to implement this directive. In this...

This study examined the relationship between Environmental, Social, and Governance (ESG) reporting quality and systemic financial risk in European equity markets. A novel index was developed to evaluate reporting quality, combining three dimensions: the scope of disclosures, the extent of...

This article investigates good practices in sustainability reporting in the Romanian banking sector. Since such a complex endeavour has not been carried out in the financial field in Romania, and the data regarding national reporting is lacking, the methodological approach combines qualitative...

This study examines the evolution of sentiment in the sustainability reports of Turkish companies from 2014 to 2023, serving as an indicator of organisational change in response to shifting sustainability regulations. A longitudinal sample of corporate sustainability reports was subjected to...

Insurance companies are expected to play a critical part in the transition to a net-zero, resilient, and socially just economy. Not only can they impact changes through sustainable investing and underwriting, but they can also make a contribution with their own sustainable and inclusive...

This paper discusses the evolution of sustainability reporting from voluntary to mandatory reporting under the European Corporate Sustainability Reporting Directive 2022/2464 (CSRD). The issues addressed are the evolution of sustainability reporting, the theoretical foundations that explain the...

This work offers novel insights into how the introduction of the Non-Financial Reporting Directive in the European Union in 2014 affected firm value. Based on the theoretical discourse, it seems ex-ante unclear how this ESG disclosure directive is perceived by capital markets and affects firm...

The purpose of this study is to evaluate the quality of sustainability reporting from banks operating in Brazil from the perspective of the GRI reporting principles and the coverage of reported content and its correlation with the SDGs. We also examine whether there is some association between...

This study investigates the impact of outsiders' demand for more information (or transparency) on corporate social responsibility (CSR) initiatives. Drawing on a dataset of U.S. companies from 2010 to 2023, CSR performance is measured using ASSET4 ratings, while CSR disclosure levels are...

Sustainability and non-financial risk management are becoming increasingly important for German companies due to climate change and new regulations. However, it is unclear how well companies of varying sizes are prepared to handle the increasing pressure to adapt. While large companies are...

The permanent evolution of accounting and financial reporting standards, in particular for listed companies, is justified by the need to adapt these standards to economic, societal, financial, institutional and technological developments. The main objective of the standard setters is that the...