|
|
|
|
|
Chairina Chairina and Bambang Tjahjadi
This study aims to examine the role of green governance in the quality of sustainability reports. We also examine the moderating role of sustainability commitment between green governance and the quality of sustainability reports. This research is a quan...
ver más
|
|
|
|
|
|
|
|
|
|
|
Heidi Vander Bauwhede and Philippe Van Cauwenberge
This paper investigates the determinants of sustainability report (SR) assurance and whether this assurance is value relevant within the context of the European Union (EU), where, under the Non-Financial Reporting Directive (NFRD), sustainability reporti...
ver más
|
|
|
|
|
|
|
|
|
|
|
Anca Gabriela Petrescu, Florentina Raluca Bîlcan, Marius Petrescu, Ionica Holban Oncioiu, Mirela Catalina Türke? and Sorinel Capusneanu
The concept of sustainability reporting has been addressed by experts worldwide and is defined as the process of communicating the social and environmental effects of the economic actions of organizations to special interest groups within society in gene...
ver más
|
|
|
|
|
|
|
|
|
|
|
Rahimah Bawai,Hermala Kusumadewi
Pág. 20 - 33
Abstract: This study aims to determine the effect of corporate governance, firm characteristics, disclosure of corporate social responsibility (CSR) on firm value. It analyzes the firms which became the participants of the 2014 Sustainability Report Awar...
ver más
|
|
|
|
|
|
|
|
|
|
|
Nguyen Thi Mai Anh, Nguyen Thanh An, Nguyen Thi Minh Ngoc and Vu Ngoc Xuan
Sustainability reporting has become increasingly crucial for businesses worldwide, communicating environmental, social, and governance (ESG) performance to stakeholders. Despite the growing importance of sustainability reporting, there remains a gap in u...
ver más
|
|
|
|
|
|
|
|
|
|
|
Jae-Young Lee and Dai Whan An
This study examines the characteristics of 3D scan data of Korean wooden architectural heritage structures and methods of applying the data from a representation perspective. For the preservation of its unique features, architectural heritage requires ac...
ver más
|
|
|
|
|
|
|
|
|
|
|
Kara Nel, Nadia Mans-Kemp and Pierre D. Erasmus
Globally, a growing number of stakeholders recognise that sustainability determines success on multiple levels. Therefore, asset managers in developing and emerging countries increasingly focus on sustainable investment opportunities. While institutional...
ver más
|
|
|
|
|
|
|
|
|
|
|
Mohammad Main Uddin, Md. Mamunar Rashid, Mahmudul Hasan, Md. Alamgir Hossain and Yuantao Fang
The volume of the environmental risk disclosure in the annual reports of firms in the pharmaceutical and chemical, tannery, telecommunications, and paper and printing industries listed on the Dhaka Stock Exchange (DSE) in Bangladesh was analyzed in this ...
ver más
|
|
|
|
|
|
|
|
|
|
|
ABM Fazle Rahi, Jeaneth Johansson, Arne Fagerström and Marita Blomkvist
The purpose of this paper is to contribute to the management accounting literature by reviewing how previous studies conceptualised the relationship between sustainability reporting and management control systems, analysing the main themes and discussing...
ver más
|
|
|
|
|
|
|
|
|
|
|
Agnes Megawaty Lumban Gaol, Suzy Noviyanti
Pág. 772 - 785
This study aims to determine the effect of corporate governance and the effect of disclosure sustainability report on the financial performance of companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The process of collecting data u...
ver más
|
|
|
|
|
|
|
|
|
|
|
Agnes Megawaty Lumban Gaol, Suzy Noviyanti
Pág. 772 - 785
This study aims to determine the effect of corporate governance and the effect of disclosure sustainability report on the financial performance of companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The process of collecting data u...
ver más
|
|
|
|
|
|
|
|
|
|
|
Sabrina Spallini, Virginia Milone, Antonio Nisio and Patrizia Romanazzi
In recent years, sustainability has become one of the key dimensions of business performance. The results obtained in terms of sustainability must be adequately communicated in suitable reports, the quality of which is determined by several factors. One ...
ver más
|
|
|
|
|
|
|
|
|
|
|
Dwi Indah Lestari, Merta Noer Vadila
Pág. 1 - 9
One way to increase corporate awareness and responsibility for the environment can be done through Sustainability reports. The purpose of this study is to analyze the effect of company size and financial performance on the disclosure of Sustainability Re...
ver más
|
|
|
|
|
|
|
|
|
|
|
Maria Federica Izzo, Mirella Ciaburri and Riccardo Tiscini
This research investigates the extent to which the voluntary disclosure of Sustainable Development Goals (SDGs), assumed to be the most recent innovation in social disclosures and corporate sustainability reporting, is diffused among Italian listed compa...
ver más
|
|
|
|
|
|
|
|
|
|
|
Jeffrey Shields, Joyce Shelleman
Pág. 106 - 114
|
|
|
|
|
|
|
|
|
|
|
Armando Calabrese, Roberta Costa, Nathan Levialdi, Tamara Menichini and Roberth Andres Villazon Montalvan
The reliability of sustainability reporting can impact sustainable development and should provide relevant information to financial analysts, investors, and other stakeholders by reducing information asymmetry between them and management. Nevertheless, i...
ver más
|
|
|
|
|
|
|
|
|
|
|
Jeffrey Shields, Joyce Shelleman
Pág. 106 - 114
|
|
|
|
|
|
|
|
|
|
|
Marius Sorin Dinca, Mara Madaleno, Mirela Camelia Baba and Gheorghita Dinca
The purpose of this paper is to analyse disclosure of environmental information (DEI) for a set of 100 companies listed at the Bucharest Stock Exchange (BSE) and identify possible correlations between this and the evolution of some relevant economic and ...
ver más
|
|
|
|
|
|
|
|
|
|
|
Vladimir A. Ermolaev, Natalia N. Yashalova and Dmitry A. Ruban
Cheese tasting attracts crowds of visitors to areas in countries such as France, Italy, Spain, and New Zealand, distinguishing cheese tourism as an individual tourism direction within food (gastronomic, culinary) tourism. Internationally known, but local...
ver más
|
|
|
|
|
|
|
|
|
|
|
Laura Sierra-Garcia, Maria Antonia Garcia-Benau and Helena Maria Bollas-Araya
Spain is one of the European countries that is the most strongly committed to the presentation of non-financial information. In 2017, Spain adapted its legislation to Directive 2014/95/EU through Royal Decree-Law 18/2017, which required Public Interest E...
ver más
|
|
|
|
|
|