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Year of publication
Subject
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Nachhaltigkeitsbericht 4,647 Sustainability reporting 4,647 Corporate Social Responsibility 3,114 Corporate social responsibility 3,103 Nachhaltige Entwicklung 1,264 Sustainable development 1,262 Berichtswesen 1,230 Reporting 1,230 Corporate disclosure 1,181 Unternehmenspublizität 1,180 Sustainability 868 Nachhaltigkeit 862 Umweltbericht 645 Environmental reporting 644 Rechnungswesen 605 Accounting 601 Stakeholder 546 Welt 468 World 467 Corporate Governance 427 Corporate governance 422 Umweltmanagement 375 Environmental management 374 Nachhaltige Kapitalanlage 308 Sustainable investment 308 Firm performance 283 Unternehmensperformance 283 sustainability reporting 282 Öffentlichkeitsarbeit 263 Deutschland 261 Public relations 260 Germany 227 EU countries 225 EU-Staaten 225 Unternehmensethik 215 corporate social responsibility 211 Business ethics 208 Sozialbilanz 194 ESG 166 Aktiengesellschaft 163
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Online availability
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Undetermined 1,878 Free 1,322 CC license 240
Type of publication
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Article 3,510 Book / Working Paper 1,286 Journal 20
Subcategories
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Article in journal 2,782 Book section 557 Working paper 141 Case study 60 Proceedings 47 Textbook 11 Government document 7 Guidebook 6 Annual report 5 Statistics 3 Glossary included 1 Introduction 1 Literature review 1 Report 1
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Language
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English 4,341 German 405 Undetermined 44 French 16 Spanish 7 Italian 4 Russian 4 Polish 2 Portuguese 2 Arabic 1 Lithuanian 1 Swedish 1 Ukrainian 1
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Author
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Dierkes, Meinolf 42 Gray, Rob 37 De Villiers, Charl 23 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 Martínez-Ferrero, Jennifer 16 Rezaee, Zabihollah 16 Schaltegger, Stefan 16 Thomson, Ian 16 Larrinaga, Carlos 15 Lodhia, Sumit K. 15 Adams, Carol 14 Laine, Matias 14 O'Dwyer, Brendan 14 Owen, David 14 Unerman, Jeffrey 14 Cooper, Stuart M. 13 Del Baldo, Mara 13 Maroun, Warren 13 Mathews, Martin R. 13 Roberts, Robin W. 13 Branco, Manuel Castelo 12 Buallay, Amina 12 García-Sánchez, Isabel-María 12 Pizzi, Simone 12 Velte, Patrick 12 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 10 World Bank 8 Centre for Social and Environmental Accounting Research <Saint Andrews> 6 Verlag Dr. Kovač 6 IDW-Verlag 5 Edward Elgar Publishing 4 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 4 Haufe-Lexware GmbH & Co. KG 4 OECD 4 African Development Bank 3 Helmut-Schmidt-Universität/Universität der Bundeswehr Hamburg 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 Deutschland / Umweltbundesamt 2 Fraunhofer-Institut für System- und Innovationsforschung 2 Landeskreditbank Baden-Württemberg 2 Leuphana Universität Lüneburg 2 Linde Verlag 2 NWB Verlag 2 Nomos Verlagsgesellschaft 2 Stiftung Familienunternehmen 2 Taylor and Francis 2 Taylor and Francis. 2 Weltbank 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 AG 1 Bertelsmann Stiftung 1 BlackRock, Inc. / Financial Markets Advisory 1 Bundesverband der Deutschen Industrie 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 Department of Accountancy, University of Illinois, Urbana-Champaign 1
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Published in...
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Corporate social responsibility and environmental management 155 Journal of business ethics : JOBE 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 Journal of financial reporting & accounting : JFRA 22 Administrative Sciences : open access journal 21 International Journal of Energy Economics and Policy : IJEEP 21 SpringerLink / Bücher 20 Finance research letters 19 Social accounting, mega accounting and beyond : a festschrift in honour of M. R. Mathews 18 The accounting review : a publication of the American Accounting Association 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 Journal of business economics : JBE 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 Journal of management & governance 14 Working papers / Harvard Business School, Division of Research 14 Accounting forum 13 Accounting in Europe 13 Corporate ownership & control : international scientific journal 13
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Source
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ECONIS (ZBW) 4,736 USB Cologne (EcoSocSci) 52 EconStor 27 BASE 1
Showing 1 - 50 of 4,555
 
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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://ebvufind01.dmz1.zbw.eu/10015617226
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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://ebvufind01.dmz1.zbw.eu/10015608983
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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://ebvufind01.dmz1.zbw.eu/10015592469
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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://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://ebvufind01.dmz1.zbw.eu/10015626631
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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://ebvufind01.dmz1.zbw.eu/10015638930
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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://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://ebvufind01.dmz1.zbw.eu/10015641132
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Corporate social responsability and ESG directives
Zribi, Wissal; Mauchaussee, Marion; Brou, Jean Claude - 2026
Persistent link: https://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://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://ebvufind01.dmz1.zbw.eu/10015651969
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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://ebvufind01.dmz1.zbw.eu/10015653815
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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://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://ebvufind01.dmz1.zbw.eu/10015636901
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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
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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
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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
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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://ebvufind01.dmz1.zbw.eu/10015636525
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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
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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
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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
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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
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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
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Sustainability reporting by pension funds : how to achieve credibility?
Meier, Christina; Härri, Matthias - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015618143
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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
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Reflections on sustainability reporting regulation from a Northern European perspective
Mäkelä, Hannele - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015547392
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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
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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://ebvufind01.dmz1.zbw.eu/10015078161
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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://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://ebvufind01.dmz1.zbw.eu/10015207059
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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://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://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://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://ebvufind01.dmz1.zbw.eu/10015372921
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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
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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://ebvufind01.dmz1.zbw.eu/10015375228
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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://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://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://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://ebvufind01.dmz1.zbw.eu/10015330764
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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://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://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://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://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://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://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://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://ebvufind01.dmz1.zbw.eu/10015333585
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Corporate sustainability reporting
Barker, Richard - 2025
Persistent link: https://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://ebvufind01.dmz1.zbw.eu/10015333692
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