Search Results - subject_exact:"Nachhaltigkeitsberichterstattung"

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://ebvufind01.dmz1.zbw.eu/10015617226

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://ebvufind01.dmz1.zbw.eu/10015608983

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://ebvufind01.dmz1.zbw.eu/10015592469

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://ebvufind01.dmz1.zbw.eu/10015620740

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://ebvufind01.dmz1.zbw.eu/10015626631

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://ebvufind01.dmz1.zbw.eu/10015638930

The truth behind sustainability claims : examining carbon risk, ESG disclosures, and greenwashing

Siddique, Md Abubakar; Karim, Sitara; Haque, Md Reiazul; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015640897

Multinational corporation Supplier Transparency: A Review of MSME and Developing Economy Participation in Global Value Chains using Corporate Social Responsibility reporting

2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015641132

Corporate social responsability and ESG directives

Zribi, Wissal; Mauchaussee, Marion; Brou, Jean Claude - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015651963

Non-financial reporting : challenges and implications for investors

Ostrowski, Hélène; Zribi, Wissal; Brou, Jean-Claude; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015651964

Regulatory framework : from traditional accounting to non-financial accounting

Wecxsteen, Jean Daniel; Kendo, Sandra; Kacemi, Oussama; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015651969

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://ebvufind01.dmz1.zbw.eu/10015653815

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://ebvufind01.dmz1.zbw.eu/10015633959

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://ebvufind01.dmz1.zbw.eu/10015636901

Community monitoring and social accountability in development projects : experimental evidence from Uganda

Fiala, Nathan; Premand, Patrick - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015559528

Talk or action? : Unveiling the nature and depth of climate disclosures in Islamic banks using machine learning

Zafar, Muhammad Bilal - 2026

Climate risk has become a board-level and supervisory priority, yet little is known about how Islamic banks-subject to both conventional regulation and Shariah principles-communicate their climate commitments. Drawing on 838 annual reports from 103 Islamic banks across 25 jurisdictions during...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015666528

Does ESG information draw more visual attention than financial information?

Fehrenbacher, Dennis D.; Soderstrom, Naomi Siegel - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015667553

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://ebvufind01.dmz1.zbw.eu/10015636525

Beyond compliance : the financial payoff of sustainability disclosure and green marketing in universities

Zraqat, Omar; Al-Ahmed, Hind; Alshaketheep, Khaled - 2026

This study investigates when and how sustainability disclosure in higher education translates into superior financial performance, and whether green marketing initiatives strengthen that relationship. Drawing on a multi-country panel of Middle Eastern universities covering the period...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015667913

Public sector sustainability accounting and reporting : an all-Ireland perspective

Connolly, Ciaran; Lawless, Paul; Reeves, Eoin; Stewart, … - 2026

Failure to act in response to climate change is the most critical worldwide risk and governments around the world are grappling with significant climate-related challenges. Given the financial impact climate-related risks and opportunities may have, integrating accounting information systems...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015667872

Institutionalisation of sustainability performance measurement and reporting : insights from Victoria (Australia) and New Zealand universities

Hsiao, Pei-Chi Kelly; Low, Mary; Scott, Tom - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016063665

Mapping ESG-Driven sustainable development : a retrospective review and future research agenda

Ed-Dafali, Slimane; Adardour, Zahra; Theodoraki, Christina - 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://ebvufind01.dmz1.zbw.eu/10015651718

Corporate social sustainability : strategies, opportunities, and challenges

Chun, Jungwoo; Frye-Levine, Laura; Barrios, Iselle - 2026

Corporate social sustainability (CSS) is an evolving concept, and limited documentation exists on how practitioners systematically understand and implement it within the scope of corporate sustainability. We interviewed 48 sustainability professionals from 18 of the largest multinational...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016084287

Sustainability reporting by pension funds : how to achieve credibility?

Meier, Christina; Härri, Matthias - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015618143

Sustainability disclosure in the Gulf Cooperation Council (GCC) countries : opportunities and challenges

El Alfy, Amr; Elgharbawy, Adel; Driver, Tia Rebecca; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015618151

Five decades of ESG reporting research : a synthesis and future research avenues

Pande, Smita; Mishra, Anubhav - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015617526

Stakeholder engagement, climate sensitivity and ESG disclosures in Indian firms : insights from a novel ESG framework

Maji, Santi Gopal; Lohia, Prachi - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015611958

Reflections on sustainability reporting regulation from a Northern European perspective

Mäkelä, Hannele - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015547392

The role of ESG committee on Indonesian companies in promoting sustainable practice to creditors : symbolic or substantive?

Aprullah, Muhammad Putra; Diantimala, Yossi; Arfan, Muhammad - 2025

This study investigates whether the presence of an ESG committee in promoting sustainable practices is symbolic or substantive to creditors when setting costs. With unbalanced panel data, the study used 1518 company-year observations from non-financial firms listed on the IDX period 2018 to...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015584358

A comparative study of sustainability reporting techniques in luxury fashion firms

Ahmad, Gufran; Dubey, S. K. - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015614513

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://ebvufind01.dmz1.zbw.eu/10015078161

Automatizing the social accounting process using AI : a first approach from the financial area

Mendoza-Jimenez, Javier; San-José, Leire; Retolaza, … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015615586

Sustainability reporting determinants : a systematic review of trends, challenges, and opportunities

Acheampong, Owusu; Tauringana, Venancio; Asare, Nicholas; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015597342

Beyond the ESG facade : measuring and addressing corporate "Lip Service"

Xu, Jia; Liu, Mingwei; Bao, Helen X. H. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015205982

Accounting for sustainability

2026 - Second edition

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015582203

Show 2 more versions 2

Accounting for sustainability

2021

Book / Working Paper

Accounting for sustainability

2021

Book / Working Paper

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://ebvufind01.dmz1.zbw.eu/10015207059

Board-level governance and corporate social responsibility : a meta-analytic review

Hussain, Nazim; Khan, Sana Akbar; Nguyen, Duc Khuong; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015372198

The digital transformation of sustainability reporting : how digital technologies are reshaping sustainability accounting, data, and disclosure

Abhayawansa, Subhash; Adams, Carol; Busulwa, Richard; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015582371

Quick fix: Analyse der Delegierten Verordnung (EU) 2025/1416 : Übergangserleichterungen in den ESRS

Zwirner, Christian; Boecker, Corinna - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015606671

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://ebvufind01.dmz1.zbw.eu/10015372590

The cost of sustainability reporting : are investors charged twice for sustainability-related disclosures?

Bevza, Irina; O'Hagan-Luff, Martha - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015619790

Drivers of sustainability reporting by local governments over time : a structured literature review

Mol, André; Schie, Vera van; Budding, Tjerk - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015372886

CSR performance, disclosure tone, and cost of capital : evidence from European non-financial reporting

Minuth, Bianca; Pronobis, Paul - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015372921

Verbesserung der Nachhaltigkeitsberichterstattung gem. ESRS : Erkenntnisse aus der ersten Berichtssaison

Baumüller, Josef; Obermayr, Erika; Ripka, Alfred; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015620368

Investigating directors' accountability in promoting corporate social responsibility

2026

"This book contributes to academic and professional discourse by analyzing how business leaders are expected to lead organizational change in terms of sustainability, social responsibility, and legal compliance"-- Provided by publisher.

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015624453

The influence of firms' internationalisation and foreignness of the board on sustainability reporting : evidence from Vietnam

Thuy Thi Nguyen; Anh Nguyen Hoang Luong - 2025

This research explores whether internationalization and the foreignness of the board of directors, two important international forces, motivate firms to issue sustainability reports in the context of Vietnam, a developing country. This study uses pooled and fixed effect multinomial logit...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015373960

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://ebvufind01.dmz1.zbw.eu/10015375228

Measuring and reporting on sustainability performance

2026

"This book offers a comprehensive exploration of how businesses can thrive while contributing to a sustainable future. It delves into the critical roles of Human Resources (HR), Marketing, Finance, and Artificial Intelligence (AI) in achieving this balance, with a broad array of case studies,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015624492

The role of extra-financial data in shaping a new investment landscape

Sangiorgio, Rosa - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015626954

Stakeholder engagement disclosures in sustainability reports : evidence from Italian food companies

Galeotti, Rubina Michela; Camilleri, Mark Anthony; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015211011