The quality of nonfinancial voluntary disclosure: A systematic literature network analysis on sustainability reporting and integrated reporting
V Minutiello, P Tettamanzi - Corporate Social Responsibility …, 2022 - Wiley Online Library
The disclosure quality of Integrated Reporting (IR) and Sustainability Reporting (SR) is
considered a relevant research topic because high‐quality disclosure is associated with a …
considered a relevant research topic because high‐quality disclosure is associated with a …
[HTML][HTML] Archival research on integrated reporting: a systematic review of main drivers and the impact of integrated reporting on firm value
P Velte - Journal of Management and Governance, 2022 - Springer
Integrated reporting (IR) represents an innovative approach to business reporting especially
by Public Interest Entities (PIEs). In addition to financial capital, the integrated report …
by Public Interest Entities (PIEs). In addition to financial capital, the integrated report …
What lies about circular economy practices and performance? Fresh insights from China
P Chen - Journal of Cleaner Production, 2023 - Elsevier
The circular economy has indeed been the subject of increasing academic and industry
interest in recent years, particularly in the context of corporate social responsibility (CSR) …
interest in recent years, particularly in the context of corporate social responsibility (CSR) …
The impact of environmental management accounting on environmental and financial performance: empirical evidence from Bangladesh
Purpose This study aims to investigate the impact of environmental management accounting
(EMA) on manufacturing companies' environmental and financial performance in …
(EMA) on manufacturing companies' environmental and financial performance in …
An examination of board diversity and corporate social responsibility disclosure: evidence from banking sector in the Arabian Gulf countries
Purpose The purpose of this study is to examine the impact of board diversity (eg education,
gender, nationality and royal family members) on voluntary corporate social responsibility …
gender, nationality and royal family members) on voluntary corporate social responsibility …
[HTML][HTML] What drives the innovation in corporate social responsibility (CSR) disclosures? An integrated reporting perspective from China
Integrated reporting (IR) is an innovative approach to corporate social responsibility (CSR)
reporting, that aims to enhance the integration levels of CSR disclosures. However, there is …
reporting, that aims to enhance the integration levels of CSR disclosures. However, there is …
The role of the audit committee in enhancing the credibility of CSR disclosure: Evidence from STOXX Europe 600 members
This study examines the influence of audit committee attributes, namely financial expertise,
independence, meeting frequency and size, on the adoption of CSR assurance. The study …
independence, meeting frequency and size, on the adoption of CSR assurance. The study …
Conceptualizing and enabling circular economy through integrated thinking
This study investigates how companies can conceptualize and enable circular economy
(CE) principles and opportunities through integrated reporting (IR) practices and …
(CE) principles and opportunities through integrated reporting (IR) practices and …
Boardroom gender diversity and corporate environmental performance: a multi-theoretical perspective in the MENA region
Boardroom gender diversity and corporate environmental performance: a multi-theoretical
perspective in the MENA region | Emerald Insight Books and journals Case studies Expert …
perspective in the MENA region | Emerald Insight Books and journals Case studies Expert …
[HTML][HTML] Sustainability reporting beyond the business case and its impact on sustainability performance: UK evidence
H Al-Shaer, K Hussainey - Journal of Environmental Management, 2022 - Elsevier
Abstract We explore Landrum and Ohsowski (2018)'s development model, which positions
each company's sustainability reporting with multiple worldviews of corporate sustainability …
each company's sustainability reporting with multiple worldviews of corporate sustainability …