Management research and the UN sustainable development goals (SDGs): A bibliometric investigation and systematic review
The comprehension of the businesses' impact to sustainable development requires
consideration of the different factors that affect firms' behavior, such as corporate …
consideration of the different factors that affect firms' behavior, such as corporate …
Directive 2014/95/EU: building a research agenda
Purpose This paper discusses the current state of research into Directive 2014/95/EU and
non-financial disclosure (NFD), with the aim of offering a future research agenda …
non-financial disclosure (NFD), with the aim of offering a future research agenda …
A commentary on the “new” institutional actors in sustainability reporting standard-setting: a European perspective
B Giner, M Luque-Vílchez - Sustainability Accounting, Management …, 2022 - emerald.com
Purpose The purpose of this paper is to discuss the progress and future prospects of two
relatively “new” institutions in this field: the European Commission (EC), together with the …
relatively “new” institutions in this field: the European Commission (EC), together with the …
Enhancing environmental information transparency through corporate social responsibility reporting regulation
This research aims to contribute to the scientific debate about the lack of interlinkages
between mandatory non‐financial reporting and sustainable business models. For our …
between mandatory non‐financial reporting and sustainable business models. For our …
Academics and policymakers at odds: the case of the IFRS foundation trustees' consultation paper on sustainability reporting
Purpose This paper aims to examine the nature of academic engagement with policy and
the (lack of) responsiveness by policymakers to the scientific community through the …
the (lack of) responsiveness by policymakers to the scientific community through the …
The revision of nonfinancial reporting directive: A critical lens on the comparability principle
The launch of the European New Green Deal represents a strategic plan developed in
Europe to favor the transition to more sustainable business models. One of the main …
Europe to favor the transition to more sustainable business models. One of the main …
The “comply-or-explain” principle in directive 95/2014/EU. A rhetorical analysis of Italian PIEs
Purpose The purpose of this paper is to evaluate the effectiveness of the comply-or-explain
principle in the Italian context. In particular, the analysis will evaluate, which factor impact on …
principle in the Italian context. In particular, the analysis will evaluate, which factor impact on …
[图书][B] Routledge handbook of environmental accounting
Names: Bebbington, Jan (Professor of accountancy and sustainable development), editor.|
Larrinaga, Carlos, 1967–editor.| O'Dwyer, Brendan, 1968–editor.| Thomson, Ian, 1962 …
Larrinaga, Carlos, 1967–editor.| O'Dwyer, Brendan, 1968–editor.| Thomson, Ian, 1962 …
Strategic responses to sustainability reporting regulation and multiple stakeholder demands: an analysis of the Spanish EU non-financial reporting directive …
R Esteban-Arrea, N Garcia-Torea - … Accounting, Management and …, 2022 - emerald.com
Purpose This paper aims to study companies' strategic responses to regulative institutional
pressures on sustainability reporting. Particularly, it investigates the role of multiple …
pressures on sustainability reporting. Particularly, it investigates the role of multiple …
Corporate Social Responsibility due diligence among European companies: The results of an interventionist research project with accountability and political …
For decades, companies found in international protocols and standards an alternative
source of normative guidance to operatively implement sustainability policies at an …
source of normative guidance to operatively implement sustainability policies at an …