Non-financial reporting research and practice: Lessons from the last decade
Research on non-financial reporting (NFR) practices has grown considerably over the last
decade, interweaving with several other fields of study, including business ethics, financial …
decade, interweaving with several other fields of study, including business ethics, financial …
Corporate ESG reporting quantity, quality and performance: Where to now for environmental policy and practice?
S Arvidsson, J Dumay - Business strategy and the environment, 2022 - Wiley Online Library
Environmental, social and governance (ESG) issues are driving corporate strategy and
performance. However, does this mean more ESG reporting is being done? If so, is the …
performance. However, does this mean more ESG reporting is being done? If so, is the …
Sustainable strategic investment decision-making practices in UK companies: The influence of governance mechanisms on synergy between industry 4.0 and circular …
Prior studies articulate the growing synergy between Industry 4.0 (I4. 0) technologies and
CE techniques. However, the literature lacks empirical evidence regarding boardrooms' …
CE techniques. However, the literature lacks empirical evidence regarding boardrooms' …
“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 …
Do ESG reporting guidelines and verifications enhance firms' information disclosure?
Environment, social, and governance (ESG) reporting guidelines are institutional rules that
can enhance the credibility of firms' publicly disclosed information related to ESG. Reporting …
can enhance the credibility of firms' publicly disclosed information related to ESG. Reporting …
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 …
información sobre responsabilidad social corporativa basada en 320 artículos en las 36 …
Mandatory nonfinancial disclosure and its consequences on the sustainability reporting quality of Italian and German companies
G Mion, CR Loza Adaui - Sustainability, 2019 - mdpi.com
Companies disclosing nonfinancial information through sustainability reporting practices
provide markets with data on their social, environmental, and governance performance. The …
provide markets with data on their social, environmental, and governance performance. The …
Does corporate governance affect the quality of integrated reporting?
This study examines how governance mechanisms affect the quality of integrated reporting
(IR), which is fast emerging both as a tool to help firms understand their value creation …
(IR), which is fast emerging both as a tool to help firms understand their value creation …
Creating sustainability reports that matter: an investigation of factors behind the narratives
Purpose This paper aims to provide a novel approach to examine sustainability report
narratives by considering key features of these narratives including, forward-looking content …
narratives by considering key features of these narratives including, forward-looking content …
Carbon disclosure, carbon performance and financial performance: International evidence
This study examines how carbon performance affects carbon disclosure and how carbon
disclosure affects financial performance. With a sample of global firms, the study analyses …
disclosure affects financial performance. With a sample of global firms, the study analyses …