Research on sustainability assurance is still in its beginnings. One of the key questions in
this field that also is of the highest practical relevance is concerned with the quality of the …

This study explores how the concept of greenwashing has evolved on social media and
identifies the most dominant themes and stakeholders shaping these debates. Drawing on …

This paper investigates how environmental and social (E&S) risks and topics (ie E&S issues
that are important in terms of adaptation to a changing business environment) are integrated …

Materiality of disclosures is one of the fundamental principles of the nonfinancial reporting
regime introduced by the Directive 2014/95/EU (“NFI Directive”). However, despite its close …

Digitalization brings with it new social and governance issues and heightened responsibility,
particularly for corporations. In recent years, society has demanded more transparency from …

This paper applies a multimethod approach to analyse the consequences of the EU
Taxonomy Regulation. The regulation provides a classification system for sustainable …

1.1. Problemstellung Nachdem das Thema Nachhaltigkeit in den letzten Jahren zunehmend
an Bedeutung gewonnen hat, 1 rückt nun die Nachhaltigkeitsberichterstattung von …

ЕП Екваториални принципи ЕС Европейски съюз ЕЦБ Европейска централа банка КПИ
Ключови пърформанс индикатори КСО Корпоративна социална отговорност МСП …

Kurzfassung Der Begriff der Nachhaltigkeit und sein Einfluss auf die gesamte
Weltbevölkerung sind nicht mehr wegzudenken. Nachhaltigkeit bezieht sich heute jedoch …

The study examined whether the corporate social responsibility (CSR) reporting of S&P 500
companies is associated with the corporate social performance (CSP) of S&P 500 …