Revealing the corporate contribution to sustainable development goals through integrated reporting: a worldwide perspective
Purpose This study aims to contribute to the existing literature by presenting new knowledge
about sustainable development goals'(SDGs) reporting practices through integrated …
about sustainable development goals'(SDGs) reporting practices through integrated …
Corporate governance and risk disclosure: evidence from integrated reporting adopters
Purpose This study aims to examine the impact of corporate governance attributes, in the
form of board characteristics, on risk disclosures provided through integrated reporting (IR) …
form of board characteristics, on risk disclosures provided through integrated reporting (IR) …
[HTML][HTML] What drives the innovation in corporate social responsibility (CSR) disclosures? An integrated reporting perspective from China
Integrated reporting (IR) is an innovative approach to corporate social responsibility (CSR)
reporting, that aims to enhance the integration levels of CSR disclosures. However, there is …
reporting, that aims to enhance the integration levels of CSR disclosures. However, there is …
Effects of social, environmental, and institutional factors on sustainability report assurance: evidence from European countries
Purpose The purpose of this study is to extend existing knowledge on the determinants of
sustainability report (SR) assurance practices. Four different theories–stakeholder theory …
sustainability report (SR) assurance practices. Four different theories–stakeholder theory …
Visual disclosure through integrated reporting
Purpose This study, based on stakeholder theory, aims to analyse the factors that can affect
the level of visual disclosure in the context of integrated reporting (IR), which represents the …
the level of visual disclosure in the context of integrated reporting (IR), which represents the …
Toward a sustainable university: babes-bolyai university goes green
G Zanellato, A Tiron-Tudor - Administrative Sciences, 2021 - mdpi.com
The present research aims to investigate the roadmap followed by a Romanian University
implementing sustainability practices and thus contributing to the United Nations …
implementing sustainability practices and thus contributing to the United Nations …
Determinants of animal welfare disclosure practices: Evidence from China
Public awareness of farm animal welfare has been growing. However, the animal welfare
disclosure, as an important element of Corporate Social Responsibility (CSR) reporting, has …
disclosure, as an important element of Corporate Social Responsibility (CSR) reporting, has …
Modeling the relationship between integrated reporting quality and sustainable business development
The aim of the paper is to provide an overview of the sensitivity in terms of the preference for
using the integrated reporting quality (IRQ) based on the reporting companies' field of …
using the integrated reporting quality (IRQ) based on the reporting companies' field of …
Do nonfinancial reporting practices matter in SDG disclosure? An exploratory study
OA Erin, P Olojede - Meditari Accountancy Research, 2024 - emerald.com
Purpose The Agenda 2030 have drawn a lot of interest in academic studies. This
necessitates accounting research on nonfinancial reporting and sustainable development …
necessitates accounting research on nonfinancial reporting and sustainable development …
The impact of corporate governance mechanism over financial performance: evidence from romania
In the context of the globalization and internationalization of economies, to efficiently attract
financial and intellectual capital that is necessary for business sustainability, the …
financial and intellectual capital that is necessary for business sustainability, the …