Consequences of CSR reporting regulations worldwide: a review and research agenda

AA Haji, P Coram, I Troshani - Accounting, Auditing & Accountability …, 2022 - emerald.com
Consequences of CSR reporting regulations worldwide: a review and research agenda |
Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with us …

Non-financial reporting formats in public sector organizations: a structured literature review

F Manes-Rossi, G Nicolò, D Argento - Journal of Public Budgeting …, 2020 - emerald.com
Purpose Research dealing with non-financial reporting formats in public sector
organizations is progressively expanding. This paper systematizes the existing literature …

[图书][B] Routledge handbook of environmental accounting

J Bebbington, C Larrinaga, B O'Dwyer, I Thomson - 2021 - api.taylorfrancis.com
Names: Bebbington, Jan (Professor of accountancy and sustainable development), editor.|
Larrinaga, Carlos, 1967–editor.| O'Dwyer, Brendan, 1968–editor.| Thomson, Ian, 1962 …

Examining the amount of mandatory non-financial information disclosed by Spanish state-owned enterprises and its potential influential variables

J Andrades Peña, ML Jorge - Meditari Accountancy Research, 2019 - emerald.com
Purpose This paper aims to examine the extent of mandatory non-financial information
disclosed by Spanish state-owned enterprises (SOEs) and barriers to and/or drivers of such …

The multiverse of non-financial reporting regulation

D Baboukardos, S Gaia, P Lassou… - Accounting …, 2023 - Taylor & Francis
Although non-financial reporting (NFR) has been extensively explored in the accounting
literature, most previous studies have focused on relevant issues in contexts where firms …

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 …

Online sustainable development goals disclosure: A comparative study in Italian and Spanish local governments

G Nicolò, FJ Andrades‐Peña, D Ferullo… - Business Ethics, the …, 2023 - Wiley Online Library
In this study, we performed a comparative analysis to examine the extent to which local
governments (LGs) in two Mediterranean countries–Spain and Italy–use their websites to …

Does governance quality explain the sustainability reporting tendency of the public sector? Worldwide evidence

A Uyar, M Karmani, C Kuzey, M Kilic… - International Journal of …, 2022 - Taylor & Francis
The objective of this study is to investigate whether governance quality is associated with the
sustainability reporting tendency of public sector organizations. For this purpose, we have …

Sustainability reporting, institutional pressures and universities: evidence from the Spanish setting

J Andrades, D Martinez-Martinez… - … , Management and Policy …, 2024 - emerald.com
Purpose Relying on institutional theory and Oliver's (1991) strategic responses framework,
the purpose of this paper is to investigate the different strategies adopted by Spanish public …

[PDF][PDF] Sustainability reporting: An overview of the recent development

I Meutia, Z Yaacob, SF Kartasari - Accounting and Financial …, 2021 - repository.unsri.ac.id
This study aims to provide an extensive overview of the current state of sustainability
reporting through the review studies on sustainability reports (SR) in the accounting …