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  • Search: subject_exact:"Nachhaltigkeitsbericht"
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Year of publication
Subject
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Nachhaltigkeitsbericht 4,788 Sustainability reporting 4,617 Corporate Social Responsibility 3,122 Corporate social responsibility 3,097 Nachhaltige Entwicklung 1,263 Sustainable development 1,262 Berichtswesen 1,231 Reporting 1,231 Corporate disclosure 1,169 Unternehmenspublizität 1,169 Nachhaltigkeit 880 Sustainability 871 Umweltbericht 644 Environmental reporting 638 Rechnungswesen 607 Accounting 600 Stakeholder 545 Welt 468 World 467 Corporate Governance 433 Corporate governance 422 Umweltmanagement 373 Environmental management 371 Nachhaltige Kapitalanlage 301 Sustainable investment 301 Firm performance 284 Unternehmensperformance 284 sustainability reporting 279 Öffentlichkeitsarbeit 264 Public relations 260 Deutschland 258 Germany 229 EU-Staaten 222 EU countries 219 Unternehmensethik 217 Business ethics 208 corporate social responsibility 208 ESG 191 CSR 166 Aktiengesellschaft 163
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Online availability
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Undetermined 1,884 Free 1,297 CC license 238
Type of publication
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Article 3,533 Book / Working Paper 1,318 Journal 21
Type of publication (narrower categories)
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Article in journal 2,853 Aufsatz in Zeitschrift 2,853 Aufsatz im Buch 548 Book section 548 Graue Literatur 229 Non-commercial literature 229 Working Paper 143 Arbeitspapier 137 Hochschulschrift 122 Aufsatzsammlung 107 Collection of articles of several authors 87 Sammelwerk 87 Case study 52 Fallstudie 52 Thesis 52 Conference paper 31 Konferenzbeitrag 31 Konferenzschrift 16 Dissertation u.a. Prüfungsschriften 15 Bibliografie enthalten 13 Bibliography included 13 Lehrbuch 10 Reprint 9 Collection of articles written by one author 8 Forschungsbericht 8 Sammlung 8 Interview 7 Textbook 7 Conference proceedings 6 Ratgeber 6 Amtsdruckschrift 5 Annual report 5 Festschrift 5 Government document 5 Jahresbericht 5 Guidebook 4 Handbook 4 Handbuch 4 Research Report 4 Statistics 3
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Language
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English 4,325 German 506 Undetermined 17 French 16 Spanish 7 Italian 4 Russian 4 Polish 2 Portuguese 2 Lithuanian 1 Swedish 1 Ukrainian 1
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Author
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Gray, Rob 37 De Villiers, Charl 26 Velte, Patrick 24 Belal, Ataur Rahman 21 Cho, Charles H. 20 Serafeim, George 20 Patten, Dennis M. 19 Bebbington, Jan 18 Deegan, Craig 18 Hummel, Katrin 18 Hussainey, Khaled 18 Dillard, Jesse 17 Tsang, Albert 17 Costa, Ericka 16 Guthrie, James 16 Maroun, Warren 16 Martínez-Ferrero, Jennifer 16 Rezaee, Zabihollah 16 Schaltegger, Stefan 16 Thomson, Ian 16 Larrinaga, Carlos 15 Lodhia, Sumit K. 15 Unerman, Jeffrey 15 Adams, Carol 14 Laine, Matias 14 O'Dwyer, Brendan 14 Owen, David 14 Cooper, Stuart M. 13 Del Baldo, Mara 13 Mathews, Martin R. 13 Roberts, Robin W. 13 Branco, Manuel Castelo 12 Buallay, Amina 12 García-Sánchez, Isabel-María 12 Pizzi, Simone 12 Atkins, Jill 11 Baldarelli, Maria Gabriella 11 Idowu, Samuel O. 11 Islam, Muhammad Azizul 11 Kolk, Ans 11
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Institution
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European Investment Bank 18 Springer Fachmedien Wiesbaden 13 Verlag Dr. Kovač 9 World Bank 8 Centre for Social and Environmental Accounting Research <Saint Andrews> 6 IDW-Verlag 6 Haufe-Lexware GmbH & Co. KG 5 Deutschland / Umweltbundesamt 4 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 4 OECD 4 African Development Bank 3 Edward Elgar Publishing 3 Helmut-Schmidt-Universität/Universität der Bundeswehr Hamburg 3 Linde Verlag 3 National Bureau of Economic Research 3 Umeå Universitet / Institutionen för Nationalekonomi 3 kassel university press 3 Albert-Ludwigs-Universität Freiburg / Zentrum für Erneuerbare Energien 2 Fraunhofer-Institut für System- und Innovationsforschung 2 Institut der Wirtschaftsprüfer in Deutschland 2 Landeskreditbank Baden-Württemberg 2 Leuphana Universität Lüneburg 2 NWB Verlag 2 Stiftung Familienunternehmen 2 Taylor and Francis 2 Taylor and Francis. 2 Weltbank 2 Westfälische Wilhelms-Universität Münster 2 African Development Bank / Strategic Planning and Research Department 1 Audit Committee Institute 1 Australian Society of Accountants 1 Australien / Bureau of Statistics 1 Bertelsmann Stiftung 1 BlackRock, Inc. / Financial Markets Advisory 1 Bundesverband der Deutschen Industrie 1 Christian-Albrechts-Universität zu Kiel 1 Conference on Research in Income and Wealth <1959, Atlantic City> 1 DIRK - Deutscher Investor-Relations-Verband 1 De Gruyter Oldenbourg 1 Denkstatt Umweltberatung und -Management GmbH 1
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Published in...
All
Corporate social responsibility and environmental management 155 Journal of business ethics : JOBE 89 WPg : Kompetenz schafft Vertrauen 89 Business strategy and the environment 81 Accounting, auditing & accountability journal 72 Meditari accountancy research 63 Critical perspectives on accounting : an international journal for social and organizational accountability 62 Accounting forum : advancing the interdisciplinary and global connection of accounting research 55 Cogent business & management 47 Social and environmental accountability journal : journal of the Centre for Social and Environmental Accounting Research (CSEAR) 41 Journal of applied accounting research 40 Social & environmental accountability journal 38 International journal of disclosure and governance 28 Sustainability accounting and accountability 25 Sustainability accounting, management and policy journal 24 Amfiteatru economic : an economic and business research periodical 23 SpringerLink / Bücher 23 Journal of financial reporting & accounting : JFRA 22 Administrative Sciences : open access journal 21 International Journal of Energy Economics and Policy : IJEEP 21 Finance research letters 19 Social accounting, mega accounting and beyond : a festschrift in honour of M. R. Mathews 18 Corporate governance : the international journal for effective board performance 17 International review of financial analysis 17 Journal of accounting and public policy 17 Pacific accounting review 17 The British accounting review : the journal of the British Accounting Association 17 CSR und Reporting : Nachhaltigkeits- und CSR-Berichterstattung verstehen und erfolgreich umsetzen 16 Corporate governance : international journal of business in society 16 The accounting review : a publication of the American Accounting Association 16 Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting 14 Australasian accounting business and finance journal : AAB&FJ 14 Business & society 14 International journal of economics and financial issues : IJEFI 14 Journal of accounting & organizational change : JAOC 14 Working papers / Harvard Business School, Division of Research 14 Accounting forum 13 Accounting in Europe 13 Corporate ownership & control : international scientific journal 13 International journal of corporate social responsibility : CSR, sustainabilitiy, ethics and governance 13
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Source
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ECONIS (ZBW) 4,801 USB Cologne (EcoSocSci) 57 EconStor 12 OLC EcoSci 2
Showing 1 - 50 of 4,601
 
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Board gender diversity as a moderator : ESG, sustainability reporting, and green innovation on firm value
Hidayat, Imam; Erdawati, Lena; Sukiranto; Husin, Ng - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015620740
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From adoption to accountability : a 1997-2024 bibliometric cartography of ICT in SMEs with accounting & sustainability overlays
Dinanti, Aldila; Januarti, Indira; Handayani, Rr. Sri - 2026
This study investigates the performance and science mapping of ICT adoption in SMEs through a bibliometric analysis of Scopus-indexed publications. We examine how the ICT-in-SMEs literature evolved over 1997-2024 and where accounting and sustainability themes are situated within that corpus....
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015626631
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From transparency to sustainability : the role of climate change and social responsibility disclosure in enhancing sustainable performance
Khalaf, Ayad Jumaah; Khalaf, Ahmed Mohammed; Kadhim, … - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015617226
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Sustainability reporting in the Swiss and European insurance industry
Biener, Christian; Lamesic, Karla; Walthes, Felix M. - 2026
This whitepaper examines how leading Swiss and European insurers approach sustainability reporting, drawing on a systematic analysis of sustainability reports published by 24 insurers between 2021 and 2024 and structured interviews with 12 industry executives. The study traces the consolidation...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015636525
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Sustainability reporting assurance : knowledge, lags, levels, and providers in leading global companies
Delgado Sánchez, Viviana Paola; Zorio-Grima, Ana; … - 2026
This study investigates the factors influencing the adoption of assurance practices in sustainability reporting among leading companies across 42 countries from 2019 to 2022. Using panel data models, it examines the assurance lag, duality between the choice of audit firm and assuror for...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015608983
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Community monitoring and social accountability in development projects : experimental evidence from Uganda
Fiala, Nathan; Premand, Patrick - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015559528
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Multinational corporation supplier transparency : a review of msme and developing economy participation in global value chains using corporate social responsibility reporting
Lundquist, Kathryn - 2026 - Updated 2025
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)...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015592469
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The truth behind sustainability claims : examining carbon risk, ESG disclosures, and greenwashing
Siddique, Md Abubakar; Karim, Sitara; Haque, Md Reiazul; … - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015640897
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Multinational corporation Supplier Transparency: A Review of MSME and Developing Economy Participation in Global Value Chains using Corporate Social Responsibility reporting
2026
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)...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015641132
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Navigating ESG challenges : the role of chartered accountants in corporate sustainability
Garefalakis, Alexandros; Despoina, Kounali; Angelaki, … - 2026
ESG criteria have become central to corporate sustainability, reshaping governance, reporting, and the accounting profession. This study investigates how chartered accountants engage with ESG by combining micro-level survey evidence from Greece with macro-level bibliometric analysis of global...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015638930
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Nachhaltigkeit in der Unternehmenssteuerung mit der Wesentlichkeitsanalyse
Mengen, Andreas; Heinrichs, Florian; Daun, Fabian - 2026
Die zunehmenden gesetzlichen Anforderungen zur Nachhaltigkeitsberichterstattung verfehlen ihre Wirkung nicht: Das Thema "Management der Nachhaltigkeit" nimmt in der öffentlichen Debatte, in der Wissenschaft und in der Unternehmenspraxis einen immer größeren Raum ein. Unternehmen haben...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015633959
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Ownership structure, stakeholder pressure, and sustainability transparency : insights from Indonesia
Eriandani, Rizky; Winarno, Wahyu Agus - 2026
Objective: We investigated the effect of ownership structure, specifically foreign and institutional ownership, on the transparency of sustainability reporting. We also examined how stakeholder pressure, particularly from environmental and customer perspectives, moderates this association,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015636901
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Nachhaltigkeit in der Unternehmenssteuerung mit der Wesentlichkeitsanalyse
Mengen, Andreas; Heinrichs, Florian; Daun, Fabian - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015638065
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Corporate social responsability and ESG directives
Zribi, Wissal; Mauchaussee, Marion; Brou, Jean Claude - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015651963
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Non-financial reporting : challenges and implications for investors
Ostrowski, Hélène; Zribi, Wissal; Brou, Jean-Claude; … - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015651964
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Regulatory framework : from traditional accounting to non-financial accounting
Wecxsteen, Jean Daniel; Kendo, Sandra; Kacemi, Oussama; … - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015651969
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Mapping ESG-Driven sustainable development : a retrospective review and future research agenda
Ed-Dafali, Slimane; Patel, Mitesh; Adardour, Zahra; … - 2026
This bibliometric review aims to provide a retrospective overview of ESG performance research within financial, non-financial, and mixed contexts. We reviewed 169 articles selected from high-quality journals. The main theme discussed is the impact of Environmental, Social, and Governance (ESG)...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015651718
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R&D expenditures and ESG disclosure
Elkemali, Taoufik - 2026
Previous research has highlighted several firm-specific determinants of ESG disclosure; however, the link with R&D activities remains largely underexplored, despite the distinctive characteristics of such investments. We argue that R&D is characterized by asset specificity, uncertainty, and...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015653815
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The role of CSR report assurance and ESG rating in bank manager's judgement on ESG lending decisions
Isack, Markus; Aschauer, Ewald - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015375228
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Board-level governance and corporate social responsibility : a meta-analytic review
Hussain, Nazim; Khan, Sana Akbar; Nguyen, Duc Khuong; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015372198
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Detecting corporate ESG performance : the role of ESG materiality in corporate financial performance and risks
Yang, Sharon S.; Huang, Jr-Wei; Chen, Hong-Yi; Tsay, … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015372590
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Drivers of sustainability reporting by local governments over time : a structured literature review
Mol, André; Schie, Vera van; Budding, Tjerk - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015372886
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CSR performance, disclosure tone, and cost of capital : evidence from European non-financial reporting
Minuth, Bianca; Pronobis, Paul - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015372921
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Stakeholder engagement disclosures in sustainability reports : evidence from Italian food companies
Galeotti, Rubina Michela; Camilleri, Mark Anthony; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015211011
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Different shades of green : EU corporate disclosure rules and their effectiveness in limiting "greenwashing"
Nieto, María J.; Papathanassiou, Chryssafoula - 2025
Greenwashing is a generic term used for breaches and misleading claims about the sustainability credentials of various legal provisions, ranging from unfair competition, securities laws infringements and unethical advertising to wrong corporate disclosure. This paper focuses on the latter....
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015330358
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Market-oriented-debt-to-equity swap, corporate social responsibility and earnings management
Ma, Binfeng; Di, Qing; Fu, Maozheng - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015330746
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Impact of audit assurance on the quality of sustainability reporting
Grommes, Alexander - 2025
The subject of sustainability reporting is becoming increasingly important. In consequence of the implementation of the Corporate Sustainability Reporting Directive, a substantial number of companies will be required to have their sustainability reports audited beginning from financial year...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015330764
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Using ESG paradigm as a basis for social reporting in nonprofit organizations : evidence from cases in healthcare
Pratici, Lorenzo; Salvatore, Fiorella Pia; Fanelli, Simone - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015197700
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Does the transparency of sustainability reports matter? : a quantitative assessment
De Martini, Maria Chiara; Beretta, Valentina; Larisch, Anna - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015332674
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The overall sustainability index (OSI) : a suitable way to measure the sustainability of electrical industry in Italy
Carrabba, Paola; Padovani, Laura Maria; Di Giovanni, Barbara - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015332679
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Disclosure and transparency of sustainability information in Spanish social enterprises : an empirical study of audited special employment centers
Gómez-González, Elisabet; Cano-Montero, Elisa Isabel; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015332833
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The role of the corporate ethical virtues model in sustainability reporting
Pezzolo, Marino; Monaci, Massimiliano - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015333119
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How certified benefit corporations contribute to corporate social responsibility disclosure : empirical evidence from Italy
De Luca, Roberto; Sessa, Maria Rosaria; Esposito, Benedetta - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015333390
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The influence of NGO-corporate relationship on environmental disclosure : evidence from the fashion industry
Crapa, Giuseppe; Roma, Paolo; Bruccoleri, Manfredi - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015333439
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Mandatory disclosure of standardized sustainability metrics : the case of the EU Taxonomy Regulation
Nipper, Marvin; Ostermaier, Andreas; Theis, Jochen C. - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015333445
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Investigating the antecedents of sustainable development goals disclosure via social media : evidence from water companies
Nicolò, Giuseppe; Cervilla-Bellido, José María - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015333585
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Corporate sustainability reporting
Barker, Richard - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015333604
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Gender equality in sustainability reporting : a systematic literature review
Ojeda, Lucy; Ginieis, Matías; Papaoikonomou, Eleni - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015333692
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Mandatory CSR disclosure, institutional ownership and firm value : evidence from China
Ali Shah, Syed Zulfiqar; Akbar, Saeed; Zhu, Xiaoyun - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015337857
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Disclosure of sustainability information under the corporate social responsibility directive : the degree of compliance of Portuguese Stock Index companies
Azevedo, Graça Maria do Carmo; Oliveira, Jonas da Silva; … - 2025
Europe has just published a new Directive on Corporate Sustainability Reporting disclosure and is elaborating new European Sustainability Reporting Standards. To analyze whether companies are complying with the new disclosure requirements before the Corporate Sustainability Reporting Directive...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015338370
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Beyond the ESG facade : measuring and addressing corporate "Lip Service"
Xu, Jia; Liu, Mingwei; Bao, Helen X. H. - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015205982
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Der rechtliche Rahmen zur ökologischen Nachhaltigkeitsberichterstattung in der europäischen Telekommunikationsbranche
Tenbrock, Sebastian; Gries, Christin-Isabel; Wernick, … - 2025
Die Studie analysiert die rechtlichen Rahmenbedingungen zur ökologischen Nachhaltigkeitsberichterstattung europäischer Telekommunikationsunternehmen. Die Berichterstattung ist nicht nur ein Instrument der Transparenz, sondern auch in weiten Teilen eine rechtliche Verpflichtung, die durch...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015207059
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The changing institutional logics behind sustainability reports from the largest hotel groups in the world in 2014, 2018 and 2021
Guix, Mireia; Nájera Sánchez, Juan José; Bonilla … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015078161
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Activist pressure and compliance with sustainability disclosure policy : experimental evidence from the U.K. modern slavery act
Lee, Matthew T.; Jasjit Singh; Shukla, Devanshee - 2025 - Revised version of 2023/09/STR
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015191556
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Sustainability disclosure for small and medium-sized enterprises in developing economies : challenges and responses
2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015193402
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Dubai Electricity and Water Authority (DEWA) : a case study on sustainability
Suri, Amjad; Al-Hadrami, Abdullah; Sarea, Adel M.; … - 2025
Purpose - The main purpose of the Dubai Electricity and Water Authority (DEWA) sustainability case is to allow students to explore how nonfinancial information reported in sustainability plays a vital role in maintaining a trade-off between current economic pressure and future environmental...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015194432
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Sustainable development and accounting conservatism
Ren, Hao - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015484320
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Decoupling in sustainability reporting : a systematic literature review
Cepêda, Catarina; Monteiro, Albertina Paula; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015455238
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Sustainability reporting awards and market reaction : the sustainability awareness of investors on the Vietnam stock market
Buertey, Samuel; Ramsawak, Richard; Binh Hoang Nguyen - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015455280
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Explicit CSR communication among trade and subcontractor SMEs in the construction industry
Le, Lam Quang; Teo, Pauline; Gajanayake, Akvan - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015455319
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