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....

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...

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...

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)...

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)...

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...

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...

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,...

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...

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....

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...

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...

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...

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...