create a website

Mandatory ESG Reporting and XBRL Taxonomies Combination: ESG Ratings and Income Statement, a Sustainable Value-Added Disclosure. (2021). Manni, Francesco ; Capitanio, Fabian ; Faccia, Alessio.
In: Sustainability.
RePEc:gam:jsusta:v:13:y:2021:i:16:p:8876-:d:610756.

Full description at Econpapers || Download paper

Cited: 9

Citations received by this document

Cites: 52

References cited by this document

Cocites: 60

Documents which have cited the same bibliography

Coauthors: 0

Authors who have wrote about the same topic

Citations

Citations received by this document

  1. Exploring How Corporate Maturity Moderates the Value Relevance of ESG Disclosures in Sustainable Reporting: Evidence from Bangladesh’s Developing Market. (2025). Mashehdul, Saleh Mohammed.
    In: Sustainability.
    RePEc:gam:jsusta:v:17:y:2025:i:13:p:5936-:d:1689218.

    Full description at Econpapers || Download paper

  2. Exploring the Interplay Between Digitalization, Corporate Governance, and SDG Reporting: A Pathway to Sustainable Development. (2024). Alexandrina, Tefnescu Cristina.
    In: Studia Universitatis Babeș-Bolyai Oeconomica.
    RePEc:vrs:subboe:v:69:y:2024:i:3:p:24-42:n:1004.

    Full description at Econpapers || Download paper

  3. The European Union (EU) green taxonomy: codifying sustainability to provide certainty to the markets. (2024). Tettamanzi, Patrizia ; Murgolo, Michael ; Tedeschi, Riccardo Gotti.
    In: Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development.
    RePEc:spr:endesu:v:26:y:2024:i:11:d:10.1007_s10668-023-03798-6.

    Full description at Econpapers || Download paper

  4. Regulation of Sustainability Reporting Requirements—Digitalisation Path. (2024). Volkova, Tatjana ; Novicka, Jekaterina.
    In: Sustainability.
    RePEc:gam:jsusta:v:17:y:2024:i:1:p:138-:d:1554871.

    Full description at Econpapers || Download paper

  5. Environmental, Social and Governance Awareness and Organisational Risk Perception Amongst Accountants. (2024). Fong, Chun-Cheong ; Pong, Hok-Ko.
    In: JRFM.
    RePEc:gam:jjrfmx:v:17:y:2024:i:11:p:480-:d:1505892.

    Full description at Econpapers || Download paper

  6. Accounting for ‘ESG’ under Disruptions: A Systematic Literature Network Analysis. (2023). Tettamanzi, Patrizia ; Murgolo, Michael ; Comoli, Maurizio.
    In: Sustainability.
    RePEc:gam:jsusta:v:15:y:2023:i:8:p:6633-:d:1123125.

    Full description at Econpapers || Download paper

  7. Electronic financial reporting in the Czech Republic: an empirical analysis of ESEF implementation. (2022). Kivanec, Oto.
    In: Český finanční a účetní časopis.
    RePEc:prg:jnlcfu:v:2022:y:2022:i:2:id:577.

    Full description at Econpapers || Download paper

  8. No more black boxes! Explaining the predictions of a machine learning XGBoost classifier algorithm in business failure. (2022). Mardawi, Zeena ; Carmona, Pedro ; Dwekat, Aladdin.
    In: Research in International Business and Finance.
    RePEc:eee:riibaf:v:61:y:2022:i:c:s027553192200037x.

    Full description at Econpapers || Download paper

  9. General Concept of Business Process Measures in the Circular Economy. (2021). Stoma, Monika ; Derkacz, Arkadiusz J ; Dudziak, Agnieszka.
    In: Sustainability.
    RePEc:gam:jsusta:v:13:y:2021:i:22:p:12675-:d:680520.

    Full description at Econpapers || Download paper

References

References cited by this document

  1. Altman, E.I. A fifty-year retrospective on credit risk models, the Altman Z-score family of models and their applications to financial markets and managerial strategies. J. Credit. Risk 2018, 14, 34. [CrossRef]
    Paper not yet in RePEc: Add citation now
  2. Altman, E.I. The Use of Credit Scoring Models and the Importance of a Credit Culture; Stern School of Business, New York University: New York, NY, USA, 2002.
    Paper not yet in RePEc: Add citation now
  3. An Introduction to XBRL. Available online: https://www.xbrl.org/the-standard/what/an-introduction-to-xbrl/ (accessed on 11 June 2020).
    Paper not yet in RePEc: Add citation now
  4. Apostolou, A.K.; Nanopoulos, K.A. Interactive financial reporting using XBRL: An overview of the global markets and Europe. Int. J. Discl. Gov. 2009, 6, 262–272. [CrossRef]
    Paper not yet in RePEc: Add citation now
  5. Băndoi, A.; Bocean, C.G.; Del Baldo, M.; Mandache, L.; Mănescu, L.G.; Sitnikov, C.S. Including sustainable reporting practices in corporate management reports: Assessing the impact of transparency on economic performance. Sustainability 2021, 13, 940. [CrossRef]

  6. Barker, R.; Teixeira, A. Gaps in the IFRS conceptual framework. Account. Eur. 2018, 15, 153–166. [CrossRef]

  7. Beretta, V.; Demartini, M.C.; Lico, L.; Trucco, S. A tone analysis of the non-financial disclosure in the automotive industry. Sustainability 2021, 13, 2132. [CrossRef] Sustainability 2021, 13, 8876 16 of 17

  8. Bloomberg to Offer MSCI ESG Research Data on the Bloomberg Terminal. Available online: https://www.bloomberg.com/ company/press/bloomberg-to-offer-msci-esg-research-data-on-the-bloomberg-terminal/ (accessed on 11 June 2020).
    Paper not yet in RePEc: Add citation now
  9. Brooks, C.; Oikonomou, I. The effects of environmental, social and governance disclosures and performance on firm Value: A review of the literature in accounting and finance. Br. Account. Rev. 2018, 50, 1–15. [CrossRef]
    Paper not yet in RePEc: Add citation now
  10. Cao, M.; Chychyla, R.; Stewart, T. Big data analytics in financial statement audits. Account. Horiz. 2015, 29, 423–429. [CrossRef]
    Paper not yet in RePEc: Add citation now
  11. Corporate Sustainability Reporting. Available online: https://ec.europa.eu/info/business-economy-euro/company-reportingand -auditing/company-reporting/corporate-sustainability-reporting_en (accessed on 6 August 2021).
    Paper not yet in RePEc: Add citation now
  12. Das, T.K.; Kumar, P.M. Big data analytics: A framework for unstructured data analysis. Int. J. Eng. Sci. Technol. 2013, 5, 153.
    Paper not yet in RePEc: Add citation now
  13. DeGennaro, M. An economic comparison of US GAAP and IFRS. J. Int. Bus. Law 2017, 16, 7.
    Paper not yet in RePEc: Add citation now
  14. Diouf, D.; Boiral, O. The quality of sustainability reports and impression management. Account. Audit. Account. J. 2017, 30, 643–667. [CrossRef]

  15. Du Rietz, S. Information vs knowledge: Corporate accountability in environmental, social, and governance issues. Account. Audit. Account. J. 2018, 31, 586–607. [CrossRef]

  16. Dye, J.; McKinnon, M.; Van der Byl, C. Green gaps: Firm ESG disclosure and financial institutions’ reporting Requirements. J. Sustain. Res. 2021, 3. [CrossRef]
    Paper not yet in RePEc: Add citation now
  17. Efimova, O.; Rozhnova, O.; Gorodetskaya, O. Xbrl as a tool for integrating financial and non-financial reporting. In The 2018 International Conference on Digital Science; Springer: Cham, Switzerland, 2019; pp. 135–147.
    Paper not yet in RePEc: Add citation now
  18. Escrig-Olmedo, E.; Muñoz-Torres, M.J.; Fernandez-Izquierdo, M.A. Socially responsible investing: Sustainability indices, ESG rating and information provider agencies. Int. J. Sustain. Econ. 2010, 2, 442–461. [CrossRef]

  19. EU Extends Mandatory Sustainability Reporting to 50,000 Companies. Available online: https://www.esgtoday.com/eu-extendsmandatory -sustainability-reporting-to-50000-companies/ (accessed on 6 August 2021).
    Paper not yet in RePEc: Add citation now
  20. EU–Press Release. Commission Welcomes Provisional Agreement on the European Climate Law. Available online: https: //ec.europa.eu/commission/presscorner/detail/en/ip_21_1828 (accessed on 21 April 2021).
    Paper not yet in RePEc: Add citation now
  21. Faccia, A.; Manni, F. Financial Accounting: Text and Cases; Aracne Editrice: Rome, Italy, 2019.
    Paper not yet in RePEc: Add citation now
  22. Faccia, A.; Mataruna-Dos-Santos, L.J.; Munoz Helù, H.; Range, D. Measuring and monitoring sustainability in listed european football clubs: A value-added reporting perspective. Sustainability 2020, 12, 9853. [CrossRef]
    Paper not yet in RePEc: Add citation now
  23. Gabrovec Mei, O.; Vitezi, N. Social and environmental responsibility–accountability and reporting in the EU. In Proceedings of the IIA International Conference Economic System of the European Union and Adjustment of the Republic of Croatia, Lovran, Croatia, 8 April 1999.
    Paper not yet in RePEc: Add citation now
  24. Gandomi, A.; Haider, M. Beyond the hype: Big data concepts, methods, and analytics. Int. J. Inf. Manag. 2015, 35, 137–144. [CrossRef]
    Paper not yet in RePEc: Add citation now
  25. Hannon, N.J. Does XBRL cost too much? Strateg. Financ. 2006, 1, 59–61.
    Paper not yet in RePEc: Add citation now
  26. Hoitash, R.; Hoitash, U.; Morris, L. eXtensible Business reporting language: A review and directions for future research. XBRL Res. 2020, 1, 1–56.
    Paper not yet in RePEc: Add citation now
  27. IASB. IFRS Taxonomy Illustrated a View of the IFRS Taxonomy 2021 (Organised by Financial Statement); IASB: London, UK, 2021. Sustainability 2021, 13, 8876 17 of 17
    Paper not yet in RePEc: Add citation now
  28. Kamal, Y. Stakeholders expectations for CSR-related corporate governance disclosure: Evidence from a developing country. Asian Rev. Account. 2021, 29, 97–127. [CrossRef]

  29. Krisko, A. The role of resistance in incorporating XBRL into financial reporting practices. Int. J. Account. Econ. Stud. 2017, 5, 100–111. [CrossRef]
    Paper not yet in RePEc: Add citation now
  30. Landrum, N.E.; Ohsowski, B. Identifying worldviews on corporate sustainability: A content analysis of corporate sustainability reports. Bus. Strategy Environ. 2018, 27, 128–151. [CrossRef]

  31. Le Leslé, V.; Avramova, M.S. Revisiting Risk-Weighted Assets; International Monetary Fund: Washington, DC, USA, 2012.
    Paper not yet in RePEc: Add citation now
  32. Manni, F. Il bilancio sociale nello sport professionistico. Econ. Aziend. Online 2012, 12, 59–68.
    Paper not yet in RePEc: Add citation now
  33. Manni, F. Riflessioni sul bilancio sociale nel contesto non profit. Econ. Aziend. Online 2010, 1, 59–65.
    Paper not yet in RePEc: Add citation now
  34. Manni, F.; Faccia, A. The business going concern: Financial return and social expectations. In Sustainable Development and Social Responsibility; Springer: Berlin/Heidelberg, Germany, 2020; Volume 1, pp. 201–213.
    Paper not yet in RePEc: Add citation now
  35. McLeay, S. Value added: A comparative study. Account. Organ. Soc. 1983, 8, 31–56. [CrossRef]

  36. Mei, O.G. Metodologie Quantitative di Determinazione del Valore Aggiunto Aziendale; Libreria Goliardica: Trieste, Italy, 1986.
    Paper not yet in RePEc: Add citation now
  37. Mohana, R.P. Financial Statement Analysis and Reporting; PHI Learning Pvt. Ltd.: New Delhi, India, 2011.
    Paper not yet in RePEc: Add citation now
  38. Moreno, .I.; Caminero, T. Application of text mining to the analysis of climate-related disclosures. Banco Esp. 2020. [CrossRef]

  39. O’Riain, S.; Curry, E.; Harth, A. XBRL and open data for global financial ecosystems: A linked data approach. Int. J. Account. Inf. Syst. 2012, 13, 141–162. [CrossRef]

  40. Patibandla, R.L.; Veeranjaneyulu, N. Survey on clustering algorithms for unstructured data. In Intelligent Engineering Informatics; Springer: Singapore, 2018; pp. 421–429.
    Paper not yet in RePEc: Add citation now
  41. Pinsker, R.; Li, S. Costs and benefits of XBRL adoption: Early evidence. Commun. ACM 2008, 51, 47–50. [CrossRef]
    Paper not yet in RePEc: Add citation now
  42. Rosati, F.; Faria, L.G. Addressing the SDGs in sustainability reports: The relationship with institutional factors. J. Clean. Prod. 2019, 215, 1312–1326. [CrossRef]
    Paper not yet in RePEc: Add citation now
  43. Sabol, A.; Sverer, F. A review of the economic value added literature and application. UTMS J. Econ. 2017, 8, 19–27.

  44. Seele, P. Digitally unified reporting: How XBRL-based real-time transparency helps in combining integrated sustainability reporting and performance control. J. Clean. Prod. 2016, 136, 65–77. [CrossRef]
    Paper not yet in RePEc: Add citation now
  45. Song, X.; Trimble, M. The Historical and current status of global ifrs adoption: Obstacles and opportunities for researchers. Int. J. Account. 2020, 2250001. [CrossRef]
    Paper not yet in RePEc: Add citation now
  46. Stewart, T.R. Data analytics for financial statement audits. Audit. Anal. 2015, 105–128. Available online: https://www. aicpa.org/content/dam/aicpa/interestareas/frc/assuranceadvisoryservices/downloadabledocuments/auditanalyticslookingtowardfuture. pdf#page=130 (accessed on 6 August 2021).
    Paper not yet in RePEc: Add citation now
  47. Sustainalytics’ ESG Risk Ratings Offer Clear Insights into the ESG Risks of Companies. Available online: https://www. sustainalytics.com/esg-ratings/ (accessed on 11 June 2020).
    Paper not yet in RePEc: Add citation now
  48. Syed, A.; Gillela, K.; Venugopal, C. The future revolution on big data. Future 2013, 2, 2446–2451.
    Paper not yet in RePEc: Add citation now
  49. Tsui, E.; Wang, W.M.; Cai, L.; Cheung, C.F.; Lee, W.B. Knowledge-based extraction of intellectual capital-related information from unstructured data. Expert Syst. Appl. 2014, 41, 1315–1325. [CrossRef]
    Paper not yet in RePEc: Add citation now
  50. Vasarhelyi, M.A.; Chan, D.Y.; Krahel, J.P. Consequences of XBRL standardization on financial statement data. J. Inf. Syst. 2012, 26, 155–167. [CrossRef]
    Paper not yet in RePEc: Add citation now
  51. Weglarz, G. Two worlds of data unstructured and structured. Inf. Manag. 2004, 14, 19.
    Paper not yet in RePEc: Add citation now
  52. What Is an MSCI ESG Rating? Available online: https://www.msci.com/our-solutions/esg-investing/esg-ratings (accessed on 11 June 2020).
    Paper not yet in RePEc: Add citation now

Cocites

Documents in RePEc which have cited the same bibliography

  1. The Effects of Environmental, Social, and Governance Factors on Financial Performance and Market Valuation in the European Automotive Industry. (2025). Glova, Jozef ; Panko, Mat.
    In: IJFS.
    RePEc:gam:jijfss:v:13:y:2025:i:2:p:82-:d:1651952.

    Full description at Econpapers || Download paper

  2. Do shareholders reward or punish risky firms due to CSR reporting and assurance?. (2022). Pizzi, Simone ; Caputo, Fabio ; Kuzey, Cemil ; Uyar, Ali ; Karaman, Abdullah S.
    In: Managerial and Decision Economics.
    RePEc:wly:mgtdec:v:43:y:2022:i:5:p:1596-1620.

    Full description at Econpapers || Download paper

  3. Organizations engagement with sustainable development goals: From cherry‐picking to SDG‐washing?. (2022). Boiral, Olivier ; Urbieta, Laida ; Herassaizarbitoria, Iaki.
    In: Corporate Social Responsibility and Environmental Management.
    RePEc:wly:corsem:v:29:y:2022:i:2:p:316-328.

    Full description at Econpapers || Download paper

  4. The Views of Stakeholders on Mandatory or Voluntary Use of a Simplified Standard on Non-Financial Information for SMEs in the European Union. (2022). Dos, Paula Gomes ; Barreiro, Maria Albertina ; Albuquerque, Fabio ; Morais, Ana Isabel.
    In: Sustainability.
    RePEc:gam:jsusta:v:14:y:2022:i:5:p:2816-:d:761406.

    Full description at Econpapers || Download paper

  5. Evolution of Energy Companies’ Non-Financial Disclosures: A Model of Non-Financial Reports in the Energy Sector. (2022). Szczepankiewicz, Elbieta Izabela ; Bartoszewicz, Anna.
    In: Energies.
    RePEc:gam:jeners:v:15:y:2022:i:20:p:7667-:d:945171.

    Full description at Econpapers || Download paper

  6. Stakeholders’ perceptions of factors affecting the credibility of sustainability reports. (2022). Shailer, Greg ; Xiao, Xinning.
    In: The British Accounting Review.
    RePEc:eee:bracre:v:54:y:2022:i:1:s0890838921000287.

    Full description at Econpapers || Download paper

  7. SUSTAINABILITY REPORTING BY DISCLOSING ECONOMIC, SOCIAL AND ENVIRONMENTAL PERFORMANCE. (2022). Siwi, Nugrahani Tri ; Ari, Artanto Dwi.
    In: Studies in Business and Economics.
    RePEc:blg:journl:v:17:y:2022:i:2:p:216-226.

    Full description at Econpapers || Download paper

  8. Comparing the uncomparable? An investigation of car manufacturers climate performance. (2022). Boiral, Olivier ; Brotherton, Mariechristine ; Rivaud, Leo ; Talbot, David.
    In: Business Strategy and the Environment.
    RePEc:bla:bstrat:v:31:y:2022:i:5:p:2213-2229.

    Full description at Econpapers || Download paper

  9. Mandatory CSR and sustainability reporting: economic analysis and literature review. (2021). Leuz, Christian ; Hail, Luzi ; Christensen, Hans B.
    In: Review of Accounting Studies.
    RePEc:spr:reaccs:v:26:y:2021:i:3:d:10.1007_s11142-021-09609-5.

    Full description at Econpapers || Download paper

  10. SUSTAINABLE REPORTING: PRACTICES AND CHALLENGES. (2021). Mihaylova, Lyudmila ; Papazov, Emil.
    In: Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE.
    RePEc:rom:mancon:v:15:y:2021:i:1:p:71-78.

    Full description at Econpapers || Download paper

  11. Better late than never? Corporate social responsibility engagement after product-harm crises. (2021). Sun, Zhihui ; Zhang, Min ; Wu, Dejun.
    In: Asia Pacific Journal of Management.
    RePEc:kap:asiapa:v:38:y:2021:i:4:d:10.1007_s10490-019-09701-0.

    Full description at Econpapers || Download paper

  12. Inventories Accounting under US-GAAP and IFRS Standards: The Differences That Hinder the Full Convergence. (2021). Lucchese, Manuela ; di Carlo, Ferdinando.
    In: International Journal of Business and Management.
    RePEc:ibn:ijbmjn:v:15:y:2021:i:7:p:180.

    Full description at Econpapers || Download paper

  13. Different Leaders in a COVID-19 Scenario: CEO Altruism and Generous Discourse. (2021). Amor-Esteban, Victor ; Garcia-Sanchez, Isabel-Maria.
    In: Sustainability.
    RePEc:gam:jsusta:v:13:y:2021:i:7:p:3841-:d:527412.

    Full description at Econpapers || Download paper

  14. The Effect of Financial Materiality on ESG Performance Assessment. (2021). Madison, Nicolas ; Schiehll, Eduardo.
    In: Sustainability.
    RePEc:gam:jsusta:v:13:y:2021:i:7:p:3652-:d:524008.

    Full description at Econpapers || Download paper

  15. Where to Go with Corporate Sustainability? Opening Paths for Sustainable Businesses through the Collaboration between Universities, Governments, and Organizations. (2021). de Mello, Vitor Homem ; Nunhes, Thais Vieira ; Isaksson, Raine ; de Oliveira, Otavio Jose ; Espuny, Maximilian ; Garcia, Enzo Viviani.
    In: Sustainability.
    RePEc:gam:jsusta:v:13:y:2021:i:3:p:1429-:d:489611.

    Full description at Econpapers || Download paper

  16. Ethics and Sustainable Management. An Empirical Modelling of Carroll’s Pyramid for the Italian Landscape. (2021). Franch, Mariangela ; Davanzo, Ernesto ; Borgonovi, Elio.
    In: Sustainability.
    RePEc:gam:jsusta:v:13:y:2021:i:21:p:12057-:d:669816.

    Full description at Econpapers || Download paper

  17. Application of Global Reporting Initiative (GRI) Principles for Measuring Quality of Corporate Social Responsibility (CSR) Disclosure: Evidence from Pakistan. (2021). Zahra, Sadaf ; Ali, Rao Akmal ; Tufail, Muhammad S ; Saleem, Muhammad A ; Ismail, Hina.
    In: Sustainability.
    RePEc:gam:jsusta:v:13:y:2021:i:20:p:11409-:d:657316.

    Full description at Econpapers || Download paper

  18. Mandatory ESG Reporting and XBRL Taxonomies Combination: ESG Ratings and Income Statement, a Sustainable Value-Added Disclosure. (2021). Manni, Francesco ; Capitanio, Fabian ; Faccia, Alessio.
    In: Sustainability.
    RePEc:gam:jsusta:v:13:y:2021:i:16:p:8876-:d:610756.

    Full description at Econpapers || Download paper

  19. Sustainable Corporate Governance: The Impact Factors for Top Consulting Engineering Companies in Taiwan. (2021). Yang, Tzu-Han ; Chou, Tien-Sheng ; Wang, Jui-Pin ; Chen, Jieh-Haur ; Wei, Hsi-Hsien.
    In: Sustainability.
    RePEc:gam:jsusta:v:13:y:2021:i:14:p:7604-:d:590235.

    Full description at Econpapers || Download paper

  20. The Interplay between Board Characteristics, Financial Performance, and Risk Management Disclosure in the Financial Services Sector: New Empirical Evidence from Europe. (2021). Thalassinos, El ; Cristea, Mirela ; Grecu, Irina Maria ; Noja, Gratiela Georgiana.
    In: JRFM.
    RePEc:gam:jjrfmx:v:14:y:2021:i:2:p:79-:d:500466.

    Full description at Econpapers || Download paper

  21. Assessment of the Mandatory Non-Financial Reporting of Romanian Companies in the Circular Economy Context. (2021). Pitorac, Ruxandra-Ioana ; Milu, Nicoleta-Daniela ; Hategan, Camelia-Daniela.
    In: IJERPH.
    RePEc:gam:jijerp:v:18:y:2021:i:24:p:12899-:d:697078.

    Full description at Econpapers || Download paper

  22. The Relationship between the Company’s Value and the Tone of the Risk-Related Narratives: The Case of Portugal. (2021). de Oliveira, Michele Gendelsky ; Azevedo, Graa.
    In: Economies.
    RePEc:gam:jecomi:v:9:y:2021:i:2:p:70-:d:547875.

    Full description at Econpapers || Download paper

  23. Narrative accounting for mining in Ghana: An old defence against a new threat?. (2021). Dixon, Keith ; Amoako, Kwame Oduro ; Lord, Beverley R.
    In: Resources Policy.
    RePEc:eee:jrpoli:v:74:y:2021:i:c:s0301420721004487.

    Full description at Econpapers || Download paper

  24. Challenges and opportunities to scale up sustainable finance after the COVID-19 crisis: Lessons and promising innovations from science and practice. (2021). Quatrini, Simone.
    In: Ecosystem Services.
    RePEc:eee:ecoser:v:48:y:2021:i:c:s2212041620301820.

    Full description at Econpapers || Download paper

  25. A sticky chocolate problem: Impression management and counter accounts in the shaping of corporate image. (2021). Perkiss, Stephanie ; Dumay, John ; Haslam, Jim ; Bernardi, Cristiana.
    In: CRITICAL PERSPECTIVES ON ACCOUNTING.
    RePEc:eee:crpeac:v:81:y:2021:i:c:s1045235420300770.

    Full description at Econpapers || Download paper

  26. Fiduciary duty or loyalty? Evidence from co-opted boards and corporate misconduct. (2021). Zaman, Rashid ; Atawnah, Nader ; Liu, Jia ; Baghdadi, Ghasan A.
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:70:y:2021:i:c:s0929119921001887.

    Full description at Econpapers || Download paper

  27. Does green banking performance pay off? Evidence from a unique regulatory setting in Bangladesh. (2021). Bose, Sudipta ; Monem, Reza M ; Khan, Habib Zaman.
    In: Corporate Governance: An International Review.
    RePEc:bla:corgov:v:29:y:2021:i:2:p:162-187.

    Full description at Econpapers || Download paper

  28. Financial materiality in the informativeness of sustainability reporting. (2021). Kolahgar, Sam ; Schiehll, Eduardo.
    In: Business Strategy and the Environment.
    RePEc:bla:bstrat:v:30:y:2021:i:2:p:840-855.

    Full description at Econpapers || Download paper

  29. Does corporate social responsibility reporting actually destroy firm reputation?. (2020). del Mar, Maria ; Urquiza, Francisco Bravo ; Escobarperez, Bernabe.
    In: Corporate Social Responsibility and Environmental Management.
    RePEc:wly:corsem:v:27:y:2020:i:4:p:1947-1957.

    Full description at Econpapers || Download paper

  30. Are mandatory non‐financial disclosures credible? Evidence from Italian listed companies. (2020). Veltri, Stefania ; Mazzotta, Romilda ; Bronzetti, Giovanni.
    In: Corporate Social Responsibility and Environmental Management.
    RePEc:wly:corsem:v:27:y:2020:i:4:p:1900-1913.

    Full description at Econpapers || Download paper

  31. Water disclosure in the mining sector: An assessment of the credibility of sustainability reports. (2020). Barbat, Guillaume ; Talbot, David.
    In: Corporate Social Responsibility and Environmental Management.
    RePEc:wly:corsem:v:27:y:2020:i:3:p:1241-1251.

    Full description at Econpapers || Download paper

  32. Managing Corporate Social and Environmental Disclosure: An Accountability vs. Impression Management Framework. (2020). Branco, Manuel ; Gomes, Delfina ; Martins, Adelaide.
    In: Sustainability.
    RePEc:gam:jsusta:v:13:y:2020:i:1:p:296-:d:472721.

    Full description at Econpapers || Download paper

  33. An Exploratory Analysis of the Environmental Sustainability Performance Signaling Communications among North American Sport Organizations. (2020). Trendafilova, Sylvia ; Pelcher, Jamee ; McCullough, Brian P.
    In: Sustainability.
    RePEc:gam:jsusta:v:12:y:2020:i:5:p:1950-:d:328196.

    Full description at Econpapers || Download paper

  34. Exploring CEO Messages in Sustainability Management Reports: Applying Sentiment Mining and Sustainability Balanced Scorecard Methods. (2020). Uk, Seung ; Kim, Seongtae ; Lee, Kun Chang ; Na, Hyung Jong.
    In: Sustainability.
    RePEc:gam:jsusta:v:12:y:2020:i:2:p:590-:d:308262.

    Full description at Econpapers || Download paper

  35. Does More Mean Better? Exploring the Relationship between Report Completeness and Environmental Sustainability. (2020). Menichini, Tamara ; Villazon, Roberth Andres ; Costa, Roberta ; Levialdi, Nathan ; Calabrese, Armando.
    In: Sustainability.
    RePEc:gam:jsusta:v:12:y:2020:i:24:p:10635-:d:465025.

    Full description at Econpapers || Download paper

  36. Communication Strategies for the 2030 Agenda Commitments: A Multivariate Approach. (2020). Amor-Esteban, Victor ; Garcia-Sanchez, Isabel-Maria ; Galindo-Alvarez, David.
    In: Sustainability.
    RePEc:gam:jsusta:v:12:y:2020:i:24:p:10554-:d:463532.

    Full description at Econpapers || Download paper

  37. Are They Reporting the Right Thing and Are They Doing It Right?—A Measurement Maturity Grid for Evaluation of Sustainability Reports. (2020). Isaksson, Raine ; Coster, Mathias ; Dahlin, Gunnar.
    In: Sustainability.
    RePEc:gam:jsusta:v:12:y:2020:i:24:p:10393-:d:460958.

    Full description at Econpapers || Download paper

  38. Organizations with Impact? A Study on Italian Benefit Corporations Reporting Practices and Reporting Quality. (2020). Mion, Giorgio.
    In: Sustainability.
    RePEc:gam:jsusta:v:12:y:2020:i:21:p:9038-:d:437558.

    Full description at Econpapers || Download paper

  39. The Social Dimensions of Corporate Sustainability: An Integrative Framework Including COVID-19 Insights. (2020). Ikram, Muhammad ; Sroufe, Robert ; Zhang, Qingyu ; Ferasso, Marcos.
    In: Sustainability.
    RePEc:gam:jsusta:v:12:y:2020:i:20:p:8747-:d:432519.

    Full description at Econpapers || Download paper

  40. Sustainable Development and European Banks: A Non-Financial Disclosure Analysis. (2020). Boscia, Vittorio ; Cosma, Simona ; Schwizer, Paola ; Venturelli, Andrea.
    In: Sustainability.
    RePEc:gam:jsusta:v:12:y:2020:i:15:p:6146-:d:392326.

    Full description at Econpapers || Download paper

  41. Sustainable Disclosure Policies and Sustainable Performance of European Listed Companies. (2020). Lipari, Francesca ; Ferri, Giovanni ; Dapice, Vincenzo.
    In: Sustainability.
    RePEc:gam:jsusta:v:12:y:2020:i:15:p:5920-:d:388447.

    Full description at Econpapers || Download paper

  42. The Strategic Role of the Corporate Social Responsibility and Circular Economy in the Cosmetic Industry. (2020). Fortunati, Simona ; Martiniello, Laura ; Morea, Donato.
    In: Sustainability.
    RePEc:gam:jsusta:v:12:y:2020:i:12:p:5120-:d:375361.

    Full description at Econpapers || Download paper

  43. Quality and Diffusion of Social and Sustainability Reporting in Italian Public Utility Companies. (2020). Badia, Francesco ; Tallaki, Mouhcine ; Bracci, Enrico.
    In: Sustainability.
    RePEc:gam:jsusta:v:12:y:2020:i:11:p:4525-:d:366507.

    Full description at Econpapers || Download paper

  44. Does Corporate Governance Affect the Quality of Integrated Reporting?. (2020). Cooray, Thilini ; Senaratne, Samanthi ; Nuwan, A D.
    In: Sustainability.
    RePEc:gam:jsusta:v:12:y:2020:i:10:p:4262-:d:361678.

    Full description at Econpapers || Download paper

  45. Sustainability Performance Indicators and Non-Financial Information Reporting. Evidence from the Italian Case. (2020). Tarquinio, Lara ; Raucci, Domenico.
    In: Administrative Sciences.
    RePEc:gam:jadmsc:v:10:y:2020:i:1:p:13-:d:325138.

    Full description at Econpapers || Download paper

  46. Infographics in corporate sustainability reports: Providing useful information or used for impression management?. (2020). Kanbaty, Majid ; He, Liyu ; Hellmann, Andreas.
    In: Journal of Behavioral and Experimental Finance.
    RePEc:eee:beexfi:v:26:y:2020:i:c:s2214635019302229.

    Full description at Econpapers || Download paper

  47. Improving government and business coordination through the use of consistent SDGs indicators. A comparative analysis of national (Belgian) and business (pharma and retail) sustainability indicators.. (2020). Malay, Olivier E.
    In: LIDAM Discussion Papers IRES.
    RePEc:ctl:louvir:2020031.

    Full description at Econpapers || Download paper

  48. The revision of nonfinancial reporting directive: A critical lens on the comparability principle. (2020). Pizzi, Simone ; Principale, Salvatore ; Caputo, Fabio ; Venturelli, Andrea.
    In: Business Strategy and the Environment.
    RePEc:bla:bstrat:v:29:y:2020:i:8:p:3584-3597.

    Full description at Econpapers || Download paper

  49. Measuring sustainability risks: A rational myth?. (2020). Boiral, Olivier ; Brotherton, Mariechristine ; Talbot, David.
    In: Business Strategy and the Environment.
    RePEc:bla:bstrat:v:29:y:2020:i:6:p:2557-2571.

    Full description at Econpapers || Download paper

  50. Corporate Social Responsibility Reporting: The Last 40 Years and a Path to Sharing Future Insights. (2020). Baker, Max ; Andrew, Jane.
    In: Abacus.
    RePEc:bla:abacus:v:56:y:2020:i:1:p:35-65.

    Full description at Econpapers || Download paper

  51. Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature Review. (2019). Leuz, Christian ; Hail, Luzi ; Christensen, Hans B.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:26169.

    Full description at Econpapers || Download paper

  52. Ethical Issues in the Assurance of Sustainability Reports: Perspectives from Assurance Providers. (2019). Heras-Saizarbitoria, Iñaki ; Boiral, Olivier ; Brotherton, Marie-Christine ; Bernard, Julie.
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:159:y:2019:i:4:d:10.1007_s10551-018-3840-3.

    Full description at Econpapers || Download paper

  53. Disclosure Style and Its Determinants in Integrated Reports. (2019). Hoinaru, Rzvan ; Mocanu, Mihaela ; Roman, Aureliana-Geta.
    In: Sustainability.
    RePEc:gam:jsusta:v:11:y:2019:i:7:p:1960-:d:219366.

    Full description at Econpapers || Download paper

  54. Mandatory Nonfinancial Disclosure and Its Consequences on the Sustainability Reporting Quality of Italian and German Companies. (2019). Loza Adaui, Cristian ; Mion, Giorgio.
    In: Sustainability.
    RePEc:gam:jsusta:v:11:y:2019:i:17:p:4612-:d:260693.

    Full description at Econpapers || Download paper

  55. Sustainability Disclosure in Integrated Reporting: Does It Matter to Investors? A Cheap Talk Approach. (2018). Sagliaschi, Umberto ; Camodeca, Renato ; Almici, Alex.
    In: Sustainability.
    RePEc:gam:jsusta:v:10:y:2018:i:12:p:4393-:d:185253.

    Full description at Econpapers || Download paper

  56. Sustainability adrift: An evaluation of the credibility of sustainability information disclosed by public organizations. (2018). Chiba, Soumaya ; Boiral, Olivier ; Talbot, David.
    In: Accounting forum.
    RePEc:eee:accfor:v:42:y:2018:i:4:p:328-340.

    Full description at Econpapers || Download paper

  57. Does it pay to be a greenwasher or a brownwasher?. (2018). Frey, Marco ; Barontini, Roberto ; Miroshnychenko, Ivan ; Testa, Francesco.
    In: Business Strategy and the Environment.
    RePEc:bla:bstrat:v:27:y:2018:i:7:p:1104-1116.

    Full description at Econpapers || Download paper

  58. Analysis of Sustainability Reporting Practices in Mining and Oil & Gas Companies in Indonesia (GRI Guideline Approach). (2018). Permatasari, Paulina.
    In: The Journal of Social Sciences Research.
    RePEc:arp:tjssrr:2018:p:483-489.

    Full description at Econpapers || Download paper

  59. Identification of Stakeholders of Public Interest Organisations. (2017). Hawrysz, Liliana ; Maj, Jolanta.
    In: Sustainability.
    RePEc:gam:jsusta:v:9:y:2017:i:9:p:1609-:d:111478.

    Full description at Econpapers || Download paper

  60. Too much cocited documents. This list is not complete

Coauthors

Authors registered in RePEc who have wrote about the same topic

Report date: 2025-09-30 06:14:31 || Missing content? Let us know

CitEc is a RePEc service, providing citation data for Economics since 2001. Last updated August, 3 2024. Contact: Jose Manuel Barrueco.