The concepts of sustainability and sustainable development have acquired great relevance
in scientific research about environmental issues, policies linked to environmental …

This study investigates the worldwide impact of sustainability reporting on firms' performance
across seven different sectors. Using data culled from 3,000 firms in 80 different countries for …

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 …

The purpose of this paper is to compare the quality of the sustainability information issued
following the three most common reporting models: annual report (addressed to …

Environmental sustainability has often been claimed as a means to providing a competitive
advantage by encouraging efficiencies, attracting customers and obtaining business. This …

In addition to sustainability issues, companies are being asked to disclose information on
climate change risks in order to inform investors and stakeholders. However, despite the …

This paper aims to analyze how sustainability report preparers perceive the Global
Reporting Initiative's (GRI) Principles for Defining Report Quality and explore the …

There have been growing calls from capital market participants, regulators and other
stakeholders around the globe for transparent measurement and disclosure of information …

This study identifies the determinants of climate change disclosure under the prism of
sustainable development in European context. The selected variables involve …

While the benefits of CSR may offer suppliers a competitive advantage in their customer
market, CSR remains a paradox as firms struggle to strike a balance between the financial …