Water footprinting and mining: Where are the limitations and opportunities?

SA Northey, GM Mudd, E Saarivuori… - Journal of Cleaner …, 2016 - Elsevier
The interactions of the mining industry with water resources are highly complex and site
specific, with potential impacts to both hydrology and water quality occurring at all stages of …

Corporate social reporting and assurance: The state of the art: Información social corporativa y aseguramiento: El estado de la cuestión

IM García-Sánchez - Revista de Contabilidad-Spanish Accounting …, 2021 - revistas.um.es
Este trabajo realiza una revisión de la literatura sobre verificación y divulgación de
información sobre responsabilidad social corporativa basada en 320 artículos en las 36 …

From voluntarism to regulation: effects of Directive 2014/95/EU on sustainability reporting in the EU

P Ottenstein, S Erben, S Jost, CW Weuster… - Journal of Applied …, 2022 - emerald.com
Purpose The aim of this paper is to examine the effects of the European Non-financial
Reporting Directive (2014/95/EU) on firms' sustainability reporting practices, especially …

The term 'non-financial information'–a semantic analysis of a key feature of current and future corporate reporting

A Haller, M Link, T Groß - Accounting in Europe, 2017 - Taylor & Francis
Accounting and corporate reporting can be seen as a language for specific purposes. Such
a language requires the use of terms and concepts with a precise and commonly shared …

[HTML][HTML] Sustainable water management and improved corporate reporting in mining

SA Northey, GM Mudd, TT Werner, N Haque… - Water Resources and …, 2019 - Elsevier
The advent of corporate sustainability reporting and water accounting standards has
resulted in increased disclosure of water use by mining companies. However, there has …

Sustainability in mining, minerals and energy: new processes, pathways and human interactions for a cautiously optimistic future

CJ Moran, S Lodhia, NC Kunz, D Huisingh - Journal of Cleaner Production, 2014 - Elsevier
The supply of minerals and energy is critical to global society. However, this supply is
associated with social and environmental impacts, leading to concerns of generational and …

[图书][B] Routledge handbook of environmental accounting

J Bebbington, C Larrinaga, B O'Dwyer, I Thomson - 2021 - api.taylorfrancis.com
Names: Bebbington, Jan (Professor of accountancy and sustainable development), editor.|
Larrinaga, Carlos, 1967–editor.| O'Dwyer, Brendan, 1968–editor.| Thomson, Ian, 1962 …

Mind the gap: Is water disclosure a missing component of corporate social responsibility?

L Zhang, Q Tang, RH Huang - The British Accounting Review, 2021 - Elsevier
Corporate water stewardship is conventionally internally focused, but now it is becoming a
critical issue in a wider socio-political context. Drawing on the theory of self-regulation, we …

Are cultural values sufficient to improve stakeholder engagement human and labour rights issues?

M Cubilla‐Montilla, AB Nieto‐Librero… - Corporate Social …, 2019 - Wiley Online Library
The complexity of the business world and current business models has motivated an
increasing number of companies to disclose corporate information through sustainability …

True transparency or mere decoupling? The study of selective disclosure in sustainability reporting

M Roszkowska-Menkes, M Aluchna… - Critical Perspectives on …, 2024 - Elsevier
Over the last two decades, sustainability disclosure has become a well-established practice
among large and medium-sized companies. Despite the increasing number of sustainability …