Sustainability reporting and ESG performance in the utilities sector
In the last few years, many policymakers started implementing stricter rules about
sustainability reporting in their jurisdictions. However, this process has been characterized …
sustainability reporting in their jurisdictions. However, this process has been characterized …
Swimming against the tide: back to single materiality for sustainability reporting
S Abhayawansa - Sustainability Accounting, Management and Policy …, 2022 - emerald.com
Purpose This paper aims to critically examine the conceptualisation of the principle of
materiality, which is one of the most divisive concepts in current regulatory work on standard …
materiality, which is one of the most divisive concepts in current regulatory work on standard …
An overview of corporate sustainability reporting legislation in the European Union
K Hummel, D Jobst - Accounting in Europe, 2024 - Taylor & Francis
In recent years, sustainability disclosure has increasingly become mandatory in many
countries. The European Union (EU) is at the forefront of this change by adopting legislation …
countries. The European Union (EU) is at the forefront of this change by adopting legislation …
Do sustainability reporting standards affect analysts' forecast accuracy?
Purpose This study aims to contribute to the emerging debate about materiality with novel
insights about the signaling effects related to the disclosure of environmental, social and …
insights about the signaling effects related to the disclosure of environmental, social and …
A roadmap for triggering the convergence of global ESG disclosure standards: lessons from the IFRS foundation and stakeholder engagement
Purpose Motivated by the growing and urgent demands for a unified set of internationally
accepted, and high-quality environmental, social and governance (hereafter ESG) …
accepted, and high-quality environmental, social and governance (hereafter ESG) …
The multiverse of non-financial reporting regulation
Although non-financial reporting (NFR) has been extensively explored in the accounting
literature, most previous studies have focused on relevant issues in contexts where firms …
literature, most previous studies have focused on relevant issues in contexts where firms …
Do emissions reduction initiatives improve financial performance? Empirical analysis of moderating factors
A Issa - International Journal of Accounting & Information …, 2024 - emerald.com
Purpose This study aims to examine the relationship between carbon reduction initiatives
and financial performance. Additionally, it explores potential moderating variables, such as …
and financial performance. Additionally, it explores potential moderating variables, such as …
Taking climate change seriously: Time to credibly communicate on corporate climate performance
To address climate change, regulators have required companies to provide more
information about their environmental impact such as their greenhouse gas emissions …
information about their environmental impact such as their greenhouse gas emissions …
The International Sustainability Standards Board's (ISSB) past, present, and future: critical reflections and a research agenda
C de Villiers, R Dimes, M La Torre… - Pacific Accounting …, 2024 - emerald.com
Purpose This paper aims to critically reflect on the formation of the International
Sustainability Standards Board (ISSB), its current agenda and likely future direction. The …
Sustainability Standards Board (ISSB), its current agenda and likely future direction. The …
Evaluating the outcome effectiveness of the global reporting initiative transitions
R Zharfpeykan, C Akroyd - Sustainability Accounting, Management …, 2023 - emerald.com
Purpose This paper aims to evaluate the outcome effectiveness of the global reporting
initiatives (GRI) transitions by understanding how companies have responded to the …
initiatives (GRI) transitions by understanding how companies have responded to the …