Double materiality and the shift from non-financial to European sustainability reporting: review, outlook and implications
J Baumüller, K Sopp - Journal of Applied Accounting Research, 2021 - emerald.com
Purpose This paper outlines the development of the principle of materiality in the European
accounting framework, from the Modernization Directive (2003/51/EC) to the NFI Directive …
accounting framework, from the Modernization Directive (2003/51/EC) to the NFI Directive …
The multi-faceted dimensions for the disclosure quality of non-financial information in revising directive 2014/95/EU
Purpose The aim of this paper is to provide the state of the art in the academic and
professional debate on the disclosure quality of NFI. This analysis is driven by the need to …
professional debate on the disclosure quality of NFI. This analysis is driven by the need to …
Sustainable development goals (SDGs) reporting and the role of country-level institutional factors: An international evidence
The study investigates the extent, progress and level of improvement over time of
Sustainable Development Goals (SDGs) reporting by companies worldwide. It also …
Sustainable Development Goals (SDGs) reporting by companies worldwide. It also …
Mandatory non-financial disclosure and its influence on CSR: An international comparison
The article examines the effects of non-financial disclosure (NFD) on corporate social
responsibility (CSR). We conceptualise trade-offs between two ideal types (government …
responsibility (CSR). We conceptualise trade-offs between two ideal types (government …
“Green washing” or “authentic effort”? An empirical investigation of the quality of sustainability reporting by banks
Purpose This study explores the quality of sustainability reporting (QSR) and the impact of
regulatory guidelines, social performance and a standardised reporting framework (using …
regulatory guidelines, social performance and a standardised reporting framework (using …
The politics of supply chain regulations: Towards foreign corporate accountability in the area of human rights and the environment?
MT Gustafsson, A Schilling‐Vacaflor… - Regulation & …, 2023 - Wiley Online Library
In recent years, binding regulations in the “home states” of corporations have emerged
mainly in the Global North with the aim of holding corporations accountable for human rights …
mainly in the Global North with the aim of holding corporations accountable for human rights …
Hardening foreign corporate accountability through mandatory due diligence in the European Union? New trends and persisting challenges
A Schilling‐Vacaflor, A Lenschow - Regulation & Governance, 2023 - Wiley Online Library
The negative externalities of global commodity chains and existing governance gaps have
received wide scholarly attention. Indeed, many sectors including forest‐risk commodities …
received wide scholarly attention. Indeed, many sectors including forest‐risk commodities …
Harmonization of sustainability reporting regulation: Analysis of a contested arena
This paper presents the case for the sustainability reporting field as a contested arena and
examines the behavior and the influence of the various actors, such as the Global Reporting …
examines the behavior and the influence of the various actors, such as the Global Reporting …
Sustainability as a strategy base in Spanish firms: Sustainability reports and performance on the sustainable development goals
H Gutiérrez‐Ponce - Sustainable Development, 2023 - Wiley Online Library
This article examines corporate sustainability reports, the standards they use, and their
connection to performance on the sustainable development goals (SDGs) from firms in the …
connection to performance on the sustainable development goals (SDGs) from firms in the …
The role of existing regulation and discretion in harmonising non-financial disclosure
S Aureli, E Magnaghi, F Salvatori - Accounting in Europe, 2019 - Taylor & Francis
Abstract The 2014/95/EU Directive is the first regulatory attempt to harmonise large entities'
non-financial reporting. It sets minimum requirements whilst leaving discretion to Member …
non-financial reporting. It sets minimum requirements whilst leaving discretion to Member …