The very concept of business sustainability includes the economic success of the company and its social responsibility, while simultaneously protecting human and natural resources. The basic purpose of organizations is high-quality, reliable, and comprehensive reporting, which contributes to...

Sustainability accounting is considered a subcategory of financial accounting that focuses on the disclosure of non-financial information about a company's performance to external parties. Various definitions of sustainability accounting by different authors raise two research questions: RQ1:...

The objective of this study is to present an overview of sustainability reporting in the financial industry between 2016 and 2024, carrying out a systematic review of the literature on the topic in the banking sector. The theoretical framework addresses the integration of sustainability from the...

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 compares the quality of Corporate Social Responsibility (CSR) practices and reporting of firms operating in Africa listed in Western economies and firms exclusively listed on the African stock exchange, using the Global Reporting Initiative (GRI) CSR checklist. Interpretive content...

In the business environment, economic entities are aware of the importance of reporting transparency for them and their stakeholders. This study provides a comprehensive review of the topic of transparency, with the aim of identifying current research trends. PRISMA method ("Preferred Reporting...

The very concept of business sustainability includes the economic success of the company and its social responsibility, while simultaneously protecting human and natural resources. The basic purpose of organizations is high-quality, reliable, and comprehensive reporting, which contributes to...

Reducing methane emissions from the oil and gas sector is one of the easiest and lowest cost measures which can have a significant impact on global warming prior to 2050. Since 2022, pledges and initiatives by governments and companies have resulted in progress in relation to awareness,...

At the banking system level, the implementation of sustainability requirements is an important goal in order to ensure long-term financial performance. Transparency of information included in banks' sustainability reports can be assessed through methodologies based on environmental impact...

Incorporating sustainability into business operations is likely to become one of the most significant priorities and challenges for companies in the near future. SMEs operating within conventional frameworks often experience constraints when adjusting to evolving circumstances. They frequently...

A growing number of investors and other stakeholders are demanding greater transparency about companies' sustainability performance. Countries around the world are responding with mandatory environmental, social and governance (ESG) disclosure regulations. On the one hand, this has led to a...

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...

Leveraging unprecedented austerity cuts, this paper studies how a large-scale reorganization of police resources induced by the closure of over 70% of police stations - while keeping force-wide police strength constant - affects crime, po- lice effectiveness, civilian cooperation, and residents'...

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...