create a website

Voluntary sustainability reporting assurance in the European Union before the advent of the corporate sustainability reporting directive: The country and firm‐level impact of Sustainable Development Goals. (2024). Zieniuk, Pawe ; Zarzycka, Ewelina ; Krasodomska, Joanna.
In: Sustainable Development.
RePEc:wly:sustdv:v:32:y:2024:i:3:p:1652-1664.

Full description at Econpapers || Download paper

Cited: 0

Citations received by this document

Cites: 70

References cited by this document

Cocites: 50

Documents which have cited the same bibliography

Coauthors: 0

Authors who have wrote about the same topic

Citations

Citations received by this document

    This document has not been cited yet.

References

References cited by this document

  1. Accountancy Europe. (2020). Towards reliable non‐financial information across Europe. Retrieved 20 June 2023 from https://www.accountancyeurope.eu/wp-content/uploads/Accountancy-Europe-NFI-assurance-practice_facthseet.pdf.
    Paper not yet in RePEc: Add citation now
  2. Accountancy Europe. (2022). Sustainability assurance under the CSRD. Discussion Paper. Available at: Sustainability assurance under the CSRD—Accountancy Europe (accessed 20 June 2023).
    Paper not yet in RePEc: Add citation now

  3. Avrampou, A., Skouloudis, A., Iliopoulos, G., & Khan, N. (2019). Advancing the sustainable development goals: Evidence from leading European banks. Sustainable Development, 27(4), 743–757. https://doi.org/10.1002/sd.1938.

  4. Baltagi, B. (2021). Econometric analysis of panel data (6th ed.). Springer.

  5. Baltagi, B. H. (2009). Longitudinal data analysis. Journal of the Royal Statistical Society Series A‐Statistics in Society, 172, 939–940. https://doi.org/10.1111/j.1467-985x.2009.00614_9.x.

  6. Bollas‐Araya, H. M., Polo‐Garrido, F., & Seguí‐Mas, E. (2019). Determinants of CSR reporting and assurance: An analysis of top cooperative and mutual organisations. Australian Accounting Review, 29(4), 692–707. https://doi.org/10.1111/auar.12244.

  7. Braam, G., & Peeters, R. (2018). Corporate sustainability performance and assurance on sustainability reports: Diffusion of accounting practices in the realm of sustainable development. Corporate Social Responsibility and Environmental Management, 25(2), 164–181. https://doi.org/10.1002/csr.1447.

  8. Branco, M. C., Delgado, C., Gomes, S. F., & Eugénio, T. C. P. (2014). Factors influencing the assurance of sustainability reports in the context of the economic crisis in Portugal. Managerial Auditing Journal, 29(3), 237–252. https://doi.org/10.1108/MAJ-07-2013-0905.

  9. Brundtland, G. H. (1987). Report of the world ommission on environment and development: “Our common future”. United Nations.
    Paper not yet in RePEc: Add citation now
  10. Caputo, F., Pizzi, S., Ligorio, L., & Leopizzi, R. (2021). Enhancing environmental information transparency through corporate social responsibility reporting regulation. Business Strategy and the Environment, 30(8), 3470–3484. https://doi.org/10.1002/bse.2814.
    Paper not yet in RePEc: Add citation now
  11. Carvalho, Í., Di Serio, L. C., Guimarães, C. M. C., & Furlanetto, K. S. (2020). The social progress on the development of global competitiveness. Competitiveness Review, 31(4), 713–728. https://doi.org/10.1108/CR-12-2018-0078.
    Paper not yet in RePEc: Add citation now
  12. Casey, R. J., & Grenier, J. H. (2015). Understanding and contributing to the enigma of corporate social responsibility (CSR) assurance in the United States. Auditing: A Journal of Practice & Theory, 34(1), 97–130. https://doi.org/10.2308/ajpt-50736.
    Paper not yet in RePEc: Add citation now

  13. Chagas, E. J. M. D., Albuquerque, J. D. L., Maia Filho, L. F. A., & Ceolin, A. C. (2022). Sustainable development, disclosure to stakeholders and the sustainable development goals: Evidence from Brazilian banks' non‐financial reports. Sustainable Development, 30(6), 1975–1986. https://doi.org/10.1002/sd.2363.

  14. Cho, C. H., Michelon, G., Patten, D. M., & Roberts, R. W. (2014). CSR report assurance in the USA: An empirical investigation of determinants and effects. Sustainability Accounting, Management and Policy Journal, 5(2), 130–148. https://doi.org/10.1108/SAMPJ-01-2014-0003.

  15. Clarkson, P., Li, Y., Richardson, G., & Tsang, A. (2019). Causes and consequences of voluntary assurance of CSR reports: International evidence involving Dow Jones sustainability Index inclusion and firm valuation. Accounting, Auditing and Accountability Journal, 32(8), 2451–2474. https://doi.org/10.1108/AAAJ-03-2018-3424.
    Paper not yet in RePEc: Add citation now
  16. Di Vaio, A., Varriale, L., Di Gregorio, A., & Adomako, S. (2022). Corporate social performance and non‐financial reporting in the cruise industry: Paving the way towards UN agenda 2030. Corporate Social Responsibility and Environmental Management, 1–23, 1931–1953. https://doi.org/10.1002/csr.2292.
    Paper not yet in RePEc: Add citation now

  17. Disli, M., Yilmaz, M. K., & Mohamed, F. F. M. (2022). Board characteristics and sustainability performance: Empirical evidence from emerging markets. Sustainability Accounting, Management and Policy Journal, 13(4), 929–952.

  18. Doyle, E., & Perez Alaniz, M. (2021). Dichotomous impacts on social and environmental sustainability: Competitiveness and development levels matter. Competitiveness Review, 31(4), 771–791. https://doi.org/10.1108/CR-05-2019-0055.
    Paper not yet in RePEc: Add citation now
  19. Dragomir, V. D. (2018). How do we measure corporate environmental performance? A critical review. Journal of Cleaner Production, 196, 1124–1157.
    Paper not yet in RePEc: Add citation now

  20. Dutta, P. (2019). Determinants of voluntary sustainability assurance: The importance of corporate environmental performance. Social Responsibility Journal, 16(8), 1403–1414. https://doi.org/10.1108/SRJ-06-2019-0213.

  21. Dyck, A., Lins, K. V., Roth, L., & Wagner, H. F. (2019). Do institutional investors drive corporate social responsibility? International evidence. Journal of Financial Economics, 131, 693–714. https://doi.org/10.1016/j.jfineco.2018.08.013.

  22. Elalfy, A., Weber, O., & Geobey, S. (2021). The sustainable development goals (SDGs): A rising tide lifts all boats? Global reporting implications in a post SDGs world. Journal of Applied Accounting Research, 22(3), 557–575. https://doi.org/10.1108/JAAR-06-2020-0116.

  23. Escrig‐Olmedo, E., Muñoz‐Torres, M. J., Fernandez‐Izquierdo, M. A., & Rivera‐Lirio, J. M. (2017). Measuring corporate environmental performance: A methodology for sustainable development. Business Strategy and the Environment, 26(2), 142–162. https://doi.org/10.1002/bse.1904.
    Paper not yet in RePEc: Add citation now
  24. EU. (2020). Inception impact assessment, proposal for a regulation as regards disclosure of non‐financial information by certain undertakings and groups. Document ares (2020)580716. Retrieved 10 June 2023 from https://eur‐lex.europa.eu/legal‐content/EN/ALL/?uri=PI_COM:Ares(2020)580716.
    Paper not yet in RePEc: Add citation now
  25. Europe Sustainable Development Report. (2022). Rankings. The overall performance of European countries. Retrieved 5 August 2023 from https://eu-dashboards.sdgindex.org/rankings.
    Paper not yet in RePEc: Add citation now
  26. Farooq, M. B., & De Villiers, C. (2017). The market for sustainability assurance services: A comprehensive literature review and future avenues for research. Pacific Accounting Review, 29(1), 79–106. https://doi.org/10.1108/PAR-10-2016-0093.
    Paper not yet in RePEc: Add citation now
  27. FEE. (2016). EU directive on disclosure of non‐financial and diversity information. Achieving good quality and consistent reporting. Position paper, Accountancy Europe. Retrieved 7 October 2022 from www.accountancyeurope.eu/wp-content/uploads/FEE_position_paper_EU_NFI_Directive_final.pdf.
    Paper not yet in RePEc: Add citation now

  28. Fernandez‐Feijoo, B., Romero, S., & Ruiz, S. (2014). Effect of stakeholders’ pressure on transparency of sustainability reports within the GRI framework. Journal of Business Ethics, 122(1), 53–63. https://doi.org/10.1007/s10551-013-1748-5.

  29. Fernandez‐Feijoo, B., Romero, S., & Ruiz, S. (2015). Multilevel approach to sustainability report assurance decisions. Australian Accounting Review, 25(4), 346–358. https://doi.org/10.1111/auar.12104.

  30. Gamerschlag, R., Möller, K., & Verbeeten, F. (2011). Determinants of voluntary CSR disclosure: Empirical evidence from Germany. Review of Managerial Science, 5(2/3), 233–262. https://doi.org/10.1007/s11846-010-0052-3.
    Paper not yet in RePEc: Add citation now
  31. García‐Sánchez, I.‐M., Aibar‐Guzmán, B., Aibar‐Guzmán, C., & Somohano‐Rodríguez, F.‐M. (2022). The drivers of the integration of the sustainable development goals into the non‐financial information system: Individual and joint analysis of their influence. Sustainable Development, 30(40), 513–524. https://doi.org/10.1002/sd.2246.
    Paper not yet in RePEc: Add citation now
  32. García‐Sánchez, I.‐M., Amor‐Esteban, V., Aibar‐Guzmán, C., & Aibar‐Guzmán, B. (2023). Translating the 2030 agenda into reality through stakeholder engagement. Sustainable Development, 31(2), 941–958. https://doi.org/10.1002/sd.2431.
    Paper not yet in RePEc: Add citation now
  33. García‐Sánchez, I.‐M., Sierra‐García, L., & García‐Benau, M.‐A. (2022). How does the EU non‐financial directive affect the assurance market? Business Ethics, the Environment & Responsibility, 31(3), 823–845. https://doi.org/10.1111/beer.12428.
    Paper not yet in RePEc: Add citation now
  34. Garcia, A. S., Mendes‐Da‐Silva, W., & Orsato, R. J. (2017). Sensitive industries produce better ESG performance: Evidence from emerging markets. Journal of Cleaner Production, 150, 135–147. https://doi.org/10.1016/j.jclepro.2017.02.180.
    Paper not yet in RePEc: Add citation now

  35. Green, W., & Zhou, S. (2013). An international examination of assurance practices on carbon emissions disclosures. Australian Accounting Review, 23(1), 54–66. https://doi.org/10.1111/j.1835-2561.2012.00186.x.

  36. Gutiérrez‐Ponce, H. (2023). Sustainability as a strategy base in Spanish firms: Sustainability reports and performance on the sustainable development goals. Sustainable Development, 31(4), 3008–3023. https://doi.org/10.1002/sd.2566.

  37. Habermann, F., & Fischer, F. B. (2023). Corporate social performance and the likelihood of bankruptcy: Evidence from a period of economic upswing. Journal of Business Ethics, 182, 243–259. https://doi.org/10.1007/s10551-021-04956-4.

  38. Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2010). Multivariate data analysis: International version. Pearson.
    Paper not yet in RePEc: Add citation now

  39. Hassan, A., Elamer, A. A., Fletcher, M., & Sobhan, N. (2020). Voluntary assurance of sustainability reporting: Evidence from an emerging economy. Accounting Research Journal, 33(2), 391–410. https://doi.org/10.1108/ARJ-10-2018-0169.

  40. Hummel, K., Schlick, C., & Fifka, M. (2019). The role of sustainability performance and accounting assurors in sustainability assurance engagements. Journal of Business Ethics, 154, 733–757. https://doi.org/10.1007/s10551-016-3410-5.

  41. Ioannou, I., & Serafeim, G. (2012). What drives corporate social performance? The role of nation‐level institutions. Journal of International Business Studies, 43(9), 834–864. https://doi.org/10.1057/jibs.2012.26.

  42. Kolk, A., & Perego, P. (2010). Determinants of the adoption of sustainability assurance statements: An international investigation. Business Strategy and the Environment, 19(1), 182–198. https://doi.org/10.1002/bse.643.
    Paper not yet in RePEc: Add citation now
  43. KPMG. (2022). Big shifts, small steps. Survey of sustainability reporting 20220. Retrieved from 1 July 2023 https://assets.kpmg.com/content/dam/kpmg/se/pdf/komm/2022/Global‐Survey‐of‐Sustainability‐Reporting‐2022.pdf.
    Paper not yet in RePEc: Add citation now
  44. Krasodomska, J., Zieniuk, P., & Kostrzewska, J. (2022). Reporting on sustainable development goals in the European Union: What drives companies' decisions? Competitiveness Review, 33(1), 120–146. https://doi.org/10.1108/CR-12-2021-0179.
    Paper not yet in RePEc: Add citation now

  45. Mock, T. J., Rao, S. S., & Srivastava, R. P. (2013). The development of worldwide sustainability reporting assurance. Australian Accounting Review, 23(4), 280–294. https://doi.org/10.1111/auar.12013.

  46. Mugellini, G., Villeneuve, J.‐P., & Heide, M. (2021). Monitoring sustainable development goals and the quest for high‐quality indicators: Learning from a practical evaluation of data on corruption. Sustainable Development, 29(6), 1257–1275. https://doi.org/10.1002/sd.2223.
    Paper not yet in RePEc: Add citation now

  47. O'Dwyer, B., & Owen, D. L. (2005). Assurance statement practice in environmental, social and sustainability reporting: A critical evaluation. British Accounting Review, 37(2), 205–229. https://doi.org/10.1016/j.bar.2005.01.005.

  48. O'Dwyer, B., Owen, D., & Unerman, J. (2011). Seeking legitimacy for new assurance forms: The case of assurance on sustainability reporting. Accounting, Organizations and Society, 36(1), 31–52. https://doi.org/10.1016/j.aos.2011.01.002.

  49. Orazalin, N., & Mahmood, M. (2021). Toward sustainable development: Board characteristics, country governance quality, and environmental performance. Business Strategy and the Environment, 30(8), 3569–3588. https://doi.org/10.1002/bse.2820.

  50. Ottenstein, P., Erben, S., Jost, S., Weuster, C. W., & Zülch, H. (2022). From voluntarism to regulation: Effects of directive 2014/95/EU on sustainability reporting in the EU. Journal of Applied Accounting Research, 23(1), 55–98. https://doi.org/10.1108/JAAR-03-2021-0075.
    Paper not yet in RePEc: Add citation now
  51. Powell, W. W., & DiMaggio, P. J. (1991). The new institutionalism in organizational analysis. The University of Chicago Press.
    Paper not yet in RePEc: Add citation now
  52. Reverte, C. (2020). Do investors value the voluntary assurance of sustainability information? Evidence from the Spanish stock market. Sustainable Development, 29(5), 793–809. https://doi.org/10.1002/sd.2157.
    Paper not yet in RePEc: Add citation now
  53. Rosati, F., & Faria, L. G. (2019). Addressing the SDGs in sustainability reports: The relationship with institutional factors. Journal of Cleaner Production, 215, 1312–1326. https://doi.org/10.1016/j.jclepro.2018.12.107.
    Paper not yet in RePEc: Add citation now
  54. Ruiz‐Barbadillo, E., & Martínez‐Ferrero, J. (2020). What impact do countries have on levels of sustainability assurance? A complementary‐substitutive perspective. Corporate Social Responsibility and Environmental Management, 27(5), 1–13. https://doi.org/10.1002/csr.1967.
    Paper not yet in RePEc: Add citation now

  55. Scheyvens, R., Banks, G., & Hughes, E. (2016). The private sector and the SDGs: The need to move beyond “business as usual”. Sustainable Development, 24(6), 371–382. https://doi.org/10.1002/sd.1623.

  56. Semenova, N. (2021). Management control systems in response to social and environmental risk in large Nordic companies. International Journal of Corporate Social Responsibility, 6(13), 1–11. https://doi.org/10.1186/s40991-021-00067-5.

  57. Sethi, S. P., Martell, T. F., & Demir, M. (2017). Enhancing the role and effectiveness of corporate social responsibility (CSR) reports: The missing element of content verification and integrity assurance. Journal of Business Ethics, 144(1), 59–82. https://doi.org/10.1007/s10551-015-2862-3.

  58. Sierra García, L., Bollas‐Araya, H. M., & García Benau, M. A. (2022). Sustainable development goals and assurance of non‐financial information reporting in Spain. Sustainability Accounting, Management and Policy Journal, 13(4), 878–898. https://doi.org/10.1108/SAMPJ-04-2021-0131.
    Paper not yet in RePEc: Add citation now
  59. Sierra, L., Zorio, A., & Garcia‐Benau, M. A. (2013). Sustainable development and assurance of corporate social responsibility reports published by Ibex‐35 companies. Corporate Social Responsibility and Environmental Management, 20(6), 359–370. https://doi.org/10.1002/csr.1303.
    Paper not yet in RePEc: Add citation now
  60. Simnett, R., Vanstraelen, A., & Chua, W. F. (2009). Assurance on sustainability reports: An international comparison. The Accounting Review, 84(3), 937–967. https://doi.org/10.2308/accr.2009.84.3.937.
    Paper not yet in RePEc: Add citation now

  61. Simoni, L., Bini, L., & Bellucci, M. (2020). Effects of social, environmental, and institutional factors on sustainability report assurance: Evidence from European countries. Meditari Accountancy Research, 28(6), 1059–1087. https://doi.org/10.1108/MEDAR-03-2019-0462.

  62. Sullivan, K., Thomas, S., & Rosano, M. (2018). Using industrial ecology and strategic management concepts to pursue the sustainable development goals. Journal of Cleaner Production, 174, 237–246. https://doi.org/10.1016/j.jclepro.2017.10.201.
    Paper not yet in RePEc: Add citation now
  63. Sustainable Development Report. (2022). Rankings. The overall performance of all 193 UN Member States. Retrieved 10 July 2023 from https://dashboards.sdgindex.org/rankings.
    Paper not yet in RePEc: Add citation now

  64. Tagesson, T., Blank, V., Broberg, P., & Collin, S. O. (2009). What explains the extent and content of social and environmental disclosures on corporate websites: A study of social and environmental reporting in Swedish listed corporations. Corporate Social Responsibility and Environmental Management, 16(6), 352–364. https://doi.org/10.1002/csr.194.

  65. Tyson, T., & Adams, C. A. (2020). Increasing the scope of assurance research: New lines of inquiry and novel theoretical perspectives. Sustainability Accounting, Management and Policy Journal, 11(2), 291–316. https://doi.org/10.1108/sampj-03-2018-0067.
    Paper not yet in RePEc: Add citation now

  66. UN. (2015). Transforming our world: the 2030 Agenda for Sustainable Development, Resolution adopted by the General Assembly on 25 September 2015. Retrieved from 10 September 2022 https://www.un.org/en/development/desa/population/migration/generalassembly/docs/globalcompact/A_RES_70_1_E.pdf.

  67. Venter, E. R., & van Eck, L. (2021). Research on extended external reporting assurance: Trends, themes, and opportunities. Journal of International Financial Management & Accounting, 32(1), 63–103. https://doi.org/10.1111/jifm.12125.
    Paper not yet in RePEc: Add citation now

  68. Venturelli, A., & Pizzi, S. (2020). What drives the level of nonfinancial assurance in PIEs? Empirical evidence on the European firms listed on Forbes 2000. In M. Del Baldo, J. Dillard, M.‐G. Baldarelli, & M. Ciambotti (Eds.), Accounting, accountability and society (pp. 245–265). Springer International Publishing. https://doi.org/10.1007/978-3-030-41142-8_12.

  69. Venturelli, A., Pizzi, S., Caputo, F., & Principale, S. (2020). The revision of non‐financial reporting directive: A critical lens on the comparability principle. Business Strategy and the Environment, 29(8), 3584–3597. https://doi.org/10.1002/bse.2598.
    Paper not yet in RePEc: Add citation now
  70. Zorio, A., García‐Benau, M. A., & Sierra, L. (2013). Sustainability development and the quality of assurance reports: Empirical evidence. Business Strategy and the Environment, 22(7), 484–500. https://doi.org/10.1002/bse.1764.
    Paper not yet in RePEc: Add citation now

Cocites

Documents in RePEc which have cited the same bibliography

  1. An empirical analysis of SDG disclosure (SDGD) and board gender diversity: insights from the banking sector in an emerging economy. (2025). Masud, Mohammed Mehadi.
    In: International Journal of Disclosure and Governance.
    RePEc:pal:ijodag:v:22:y:2025:i:1:d:10.1057_s41310-023-00223-2.

    Full description at Econpapers || Download paper

  2. Voluntary sustainability reporting assurance in the European Union before the advent of the corporate sustainability reporting directive: The country and firm‐level impact of Sustainable Development Goals. (2024). Zieniuk, Pawe ; Zarzycka, Ewelina ; Krasodomska, Joanna.
    In: Sustainable Development.
    RePEc:wly:sustdv:v:32:y:2024:i:3:p:1652-1664.

    Full description at Econpapers || Download paper

  3. Leveraging stakeholder engagement for market value growth: Empirical evidence on sustainable development leadership in Europe. (2024). Ravenda, Diego ; Argilsbosch, Josep Maria ; Garciablandon, Josep.
    In: Sustainable Development.
    RePEc:wly:sustdv:v:32:y:2024:i:1:p:336-347.

    Full description at Econpapers || Download paper

  4. Corporate governance, social responsibility and sustainability commitments by banks: Impacts on credit risk and performance. (2024). Ngamvilaikorn, Kittima ; Lhaopadchan, Suntharee ; Treepongkaruna, Sirimon.
    In: Corporate Social Responsibility and Environmental Management.
    RePEc:wly:corsem:v:31:y:2024:i:6:p:5109-5121.

    Full description at Econpapers || Download paper

  5. SDG Impact Index with Double Materiality Perspective: Evidence from OECD Commercial Bank Industry. (2024). Kazak, Evrim Hacioglu ; Furtuna, Ozlem Kutlu ; Aras, Guler.
    In: Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement.
    RePEc:spr:soinre:v:174:y:2024:i:3:d:10.1007_s11205-024-03421-9.

    Full description at Econpapers || Download paper

  6. Does banking sector support for achieving the sustainable development goals affect bank loan loss provisions? International evidence. (2024). Ozili, Peterson.
    In: MPRA Paper.
    RePEc:pra:mprapa:123288.

    Full description at Econpapers || Download paper

  7. Does banking sector support for achieving the sustainable development goals affect bank loan loss provisions? International evidence. (2024). Ozili, Peterson.
    In: Economic Change and Restructuring.
    RePEc:kap:ecopln:v:57:y:2024:i:2:d:10.1007_s10644-024-09659-0.

    Full description at Econpapers || Download paper

  8. Unfolding the Transitions in Sustainability Reporting. (2024). Li, Yao ; Rockinger, Michael.
    In: Sustainability.
    RePEc:gam:jsusta:v:16:y:2024:i:2:p:809-:d:1321018.

    Full description at Econpapers || Download paper

  9. ESG Reporting of Commercial Banks in Poland in the Aspect of the New Requirements of the Directive on Corporate Reporting in the Field of Sustainable Development (CSRD). (2024). Banach, Joanna Katarzyna ; Ukaszewski, Sebastian ; Matuszak-Flejszman, Alina.
    In: Sustainability.
    RePEc:gam:jsusta:v:16:y:2024:i:20:p:9041-:d:1501966.

    Full description at Econpapers || Download paper

  10. Institutional investors ownership concentration and its effect on disclosure and transparency of United Nations sustainable development goals. (2024). Bresciani, Stefano ; Nirino, Niccolo ; Jabeen, Fauzia ; Giordino, Daniele.
    In: Technological Forecasting and Social Change.
    RePEc:eee:tefoso:v:200:y:2024:i:c:s004016252300817x.

    Full description at Econpapers || Download paper

  11. Cooperative credit banks and sustainability: Towards a social credit scoring. (2024). Zedda, Stefano ; Modina, Michele ; Gallucci, Carmen.
    In: Research in International Business and Finance.
    RePEc:eee:riibaf:v:68:y:2024:i:c:s0275531923003124.

    Full description at Econpapers || Download paper

  12. The coherence between resource investment and performance for sustainable development goals in Taiwan cities: A hybrid influence analysis. (2023). Wu, Couchen ; Chan, Yating ; Tseng, Minglang.
    In: Sustainable Development.
    RePEc:wly:sustdv:v:31:y:2023:i:5:p:3734-3760.

    Full description at Econpapers || Download paper

  13. Sustainability as a strategy base in Spanish firms: Sustainability reports and performance on the sustainable development goals. (2023). Ponce, Herenia Gutirrez.
    In: Sustainable Development.
    RePEc:wly:sustdv:v:31:y:2023:i:4:p:3008-3023.

    Full description at Econpapers || Download paper

  14. The nexus of United Nations 2030 Agenda and corporate sustainability reports. (2023). Tsalis, Thomas A ; Terzaki, Maria ; Tsagarakis, Konstantinos P ; Nikolaou, Ioannis E ; Koulouriotis, Dimitrios.
    In: Sustainable Development.
    RePEc:wly:sustdv:v:31:y:2023:i:2:p:784-796.

    Full description at Econpapers || Download paper

  15. Reporting Sustainable Development Goal 12 in the Spanish food retail industry. An analysis based on Global Reporting Initiative performance indicators. (2023). Valletbellmunt, Teresa ; Flor, Maria Luisa ; Fuertesfuertes, Iluminada.
    In: Corporate Social Responsibility and Environmental Management.
    RePEc:wly:corsem:v:30:y:2023:i:2:p:695-707.

    Full description at Econpapers || Download paper

  16. Moderating impact of non-performing loans on the relationship between sustainable development goals and the financial performance of banks. (2023). Nosheen, Safia ; Iqbal, Saba.
    In: Future Business Journal.
    RePEc:spr:futbus:v:9:y:2023:i:1:d:10.1186_s43093-023-00224-1.

    Full description at Econpapers || Download paper

  17. Bank loan loss provisioning for sustainable development: the case for a sustainable or green loan loss provisioning system. (2023). Ozili, Peterson.
    In: MPRA Paper.
    RePEc:pra:mprapa:115989.

    Full description at Econpapers || Download paper

  18. Do Sustainability Activities Affect the Financial Performance of Banks? The Case of Indonesian Banks. (2023). Wibowo, Sigit Arie ; Gutierrez-Ponce, Herenia.
    In: Sustainability.
    RePEc:gam:jsusta:v:15:y:2023:i:8:p:6892-:d:1127586.

    Full description at Econpapers || Download paper

  19. Supporting Culture to Improve Corporate Image: The Case of Greek Banks. (2023). Astrini, Nektaria ; Kotzaivazoglou, Iordanis ; Nanos, Ioannis ; Fragidis, Garyfallos ; Papaioannou, Eugenia ; Assimakopoulos, Costas.
    In: Sustainability.
    RePEc:gam:jsusta:v:15:y:2023:i:5:p:3976-:d:1076633.

    Full description at Econpapers || Download paper

  20. Sustainability Reports and Disclosure of the Sustainable Development Goals (SDGs): Evidence from Indonesian Listed Companies. (2023). Wibowo, Sigit Arie ; Gutierrez-Ponce, Herenia.
    In: Sustainability.
    RePEc:gam:jsusta:v:15:y:2023:i:24:p:16919-:d:1301801.

    Full description at Econpapers || Download paper

  21. Competencies for Sustainable Development Goals Accounting: Educating public management for disclosure and reporting. (2023). Cezarino, Luciana Oranges ; Mio, Chiara.
    In: MANAGEMENT CONTROL.
    RePEc:fan:macoma:v:html10.3280/maco2023-002-s1007.

    Full description at Econpapers || Download paper

  22. Environmental engagement and stock price crash risk: Evidence from the European banking industry. (2023). Ricci, Ornella ; Santilli, Gianluca ; Fiordelisi, Franco.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:88:y:2023:i:c:s1057521923002053.

    Full description at Econpapers || Download paper

  23. Bank diversification and ESG activities: A global perspective. (2023). Alshammari, Turki Rashed ; Saha, Asish ; Ulazeez, Abd.
    In: Economic Systems.
    RePEc:eee:ecosys:v:47:y:2023:i:3:s0939362523000237.

    Full description at Econpapers || Download paper

  24. The influence of top management team diversity on Sustainable Development Goals (SDG) reporting: Evidence from Sri Lanka. (2023). Weerasinghe, Thanya ; Gunarathne, Nuwan ; Samudrage, Dileepa.
    In: Business Strategy and the Environment.
    RePEc:bla:bstrat:v:32:y:2023:i:8:p:5922-5934.

    Full description at Econpapers || Download paper

  25. Sustainable development, disclosure to stakeholders and the Sustainable Development Goals: Evidence from Brazilian banks non‐financial reports. (2022). Arreguy, Luiz Flavio ; de Lima, Jose ; Melo, Ederson Jorge ; Ceolin, Alessandra Carla.
    In: Sustainable Development.
    RePEc:wly:sustdv:v:30:y:2022:i:6:p:1975-1986.

    Full description at Econpapers || Download paper

  26. 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

  27. Analysis of Corporate Governance, Organisational Resilience and Sustainable Practices Developed by Brazilian Companies during the COVID-19 Pandemic: An Exploratory Study. (2022). Filho, Walter Leal ; Anholon, Rosley ; Rampasso, Izabela Simon ; Salati, Gustavo Herminio ; Pavarin, Antony Aparecido.
    In: World.
    RePEc:gam:jworld:v:3:y:2022:i:4:p:50-912:d:959601.

    Full description at Econpapers || Download paper

  28. Businesses’ Role in the Fulfillment of the 2030 Agenda: A Bibliometric Analysis. (2022). Garrido-Ruso, Maria ; Aibar-Guzman, Beatriz ; Monteiro, Albertina Paula.
    In: Sustainability.
    RePEc:gam:jsusta:v:14:y:2022:i:14:p:8754-:d:865151.

    Full description at Econpapers || Download paper

  29. Analysing GRI reports for the disclosure of SDG contribution in European car manufacturers. (2022). Perello-Marin, Rosario M ; Rodriguez-Rodriguez, Raul ; Alfaro-Saiz, Juan-Jose.
    In: Technological Forecasting and Social Change.
    RePEc:eee:tefoso:v:181:y:2022:i:c:s0040162522002700.

    Full description at Econpapers || Download paper

  30. Ready for take off: Airline engagement with the United Nations Sustainable Development Goals. (2022). Perryman, Michael ; Lucato, Lindsay ; Besco, Laurel ; Suleiman, Carina.
    In: Journal of Air Transport Management.
    RePEc:eee:jaitra:v:103:y:2022:i:c:s0969699722000667.

    Full description at Econpapers || Download paper

  31. Monetizing impacts of Spanish companies toward the Sustainable Development Goals. (2021). Diazsarachaga, Jose Manuel.
    In: Corporate Social Responsibility and Environmental Management.
    RePEc:wly:corsem:v:28:y:2021:i:4:p:1313-1323.

    Full description at Econpapers || Download paper

  32. Shortcomings in reporting contributions towards the sustainable development goals. (2021). Diazsarachaga, Jose Manuel.
    In: Corporate Social Responsibility and Environmental Management.
    RePEc:wly:corsem:v:28:y:2021:i:4:p:1299-1312.

    Full description at Econpapers || Download paper

  33. The stakeholder engagement in the European banks: Regulation versus governance. What changes after the NF directive?. (2021). Pizzi, Simone ; Cosma, Simona ; Leopizzi, Rossella ; Turco, Mario.
    In: Corporate Social Responsibility and Environmental Management.
    RePEc:wly:corsem:v:28:y:2021:i:3:p:1091-1103.

    Full description at Econpapers || Download paper

  34. The influence of environmental regulations on business innovation, intellectual capital, environmental and economic performance. (2021). TSAGARAKIS, KONSTANTINOS ; Trevlopoulos, Nikolaos S ; Vatalis, Konstantinos I ; Evangelinos, Konstantinos I ; Nikolaou, Ioannis E ; Tsalis, Thomas A.
    In: Environment Systems and Decisions.
    RePEc:spr:envsyd:v:41:y:2021:i:1:d:10.1007_s10669-021-09802-6.

    Full description at Econpapers || Download paper

  35. A Review of Corporate Purpose: An Approach to Actioning the Sustainable Development Goals (SDGs). (2021). Smith, Tahlia ; Franco, Isabel B ; Jimenez, Dayana.
    In: Sustainability.
    RePEc:gam:jsusta:v:13:y:2021:i:7:p:3899-:d:528062.

    Full description at Econpapers || Download paper

  36. The B Corp Movement: A Systematic Literature Review. (2021). Sanchez-Ruiz, Lidia ; Diez-Busto, Elsa ; Fernandez-Laviada, Ana.
    In: Sustainability.
    RePEc:gam:jsusta:v:13:y:2021:i:5:p:2508-:d:506167.

    Full description at Econpapers || Download paper

  37. Corporate Social Responsibility in the European Banking Sector: Commitment to the 2030 Agenda and Its Relationship with Gender Diversity. (2021). GUTIÉRREZ-FERNÁNDEZ, MILAGROS ; Fernandez-Torres, Yakira ; Gutierrez-Fernandez, Milagros ; Nevado-Gil, Maria Teresa ; Gallego-Sosa, Clara.
    In: Sustainability.
    RePEc:gam:jsusta:v:13:y:2021:i:4:p:1731-:d:494341.

    Full description at Econpapers || Download paper

  38. Financial Institutions’ Risk Profile and Contribution to the Sustainable Development Goals. (2021). Gambetta, Nicolás ; Garcia-Benau, Maria Antonia ; Sierra-Garcia, Laura ; Azcarate-Llanes, Fernando.
    In: Sustainability.
    RePEc:gam:jsusta:v:13:y:2021:i:14:p:7738-:d:592390.

    Full description at Econpapers || Download paper

  39. Sustainable banking: A literature review and integrative framework. (2021). Forcadell, Francisco ; Najera-Sanchez, Juan-Jose ; Aracil, Elisa.
    In: Finance Research Letters.
    RePEc:eee:finlet:v:42:y:2021:i:c:s1544612321000131.

    Full description at Econpapers || Download paper

  40. The determinants of business contribution to the 2030 Agenda: Introducing the SDG Reporting Score. (2021). Pizzi, Simone ; Rosati, Francesco ; Venturelli, Andrea.
    In: Business Strategy and the Environment.
    RePEc:bla:bstrat:v:30:y:2021:i:1:p:404-421.

    Full description at Econpapers || Download paper

  41. Corporations and sustainable development goals communication on social media: Corporate social responsibility or just another buzzword?. (2020). Weber, Olaf ; Darwish, Kareem M ; Elalfy, Amr.
    In: Sustainable Development.
    RePEc:wly:sustdv:v:28:y:2020:i:5:p:1418-1430.

    Full description at Econpapers || Download paper

  42. Comparison of leading‐industrialisation and crossing‐industrialisation economic growth patterns in the context of sustainable development: Lessons from China and India. (2020). Huang, Yongchun ; Wu, Shangshuo ; Su, Dejin ; Chen, Chengmeng.
    In: Sustainable Development.
    RePEc:wly:sustdv:v:28:y:2020:i:5:p:1077-1085.

    Full description at Econpapers || Download paper

  43. New challenges for corporate sustainability reporting: United Nations 2030 Agenda for sustainable development and the sustainable development goals. (2020). Tsalis, Thomas A ; Malamateniou, Kyveli E ; Nikolaou, Ioannis E ; Koulouriotis, Dimitrios.
    In: Corporate Social Responsibility and Environmental Management.
    RePEc:wly:corsem:v:27:y:2020:i:4:p:1617-1629.

    Full description at Econpapers || Download paper

  44. The engagement of stakeholders in nonfinancial reporting: New information‐pressure, stimuli, inertia, under short‐termism in the banking industry. (2020). Lombardi, Rosa ; Esposito, Paolo ; Campra, Maura.
    In: Corporate Social Responsibility and Environmental Management.
    RePEc:wly:corsem:v:27:y:2020:i:3:p:1436-1444.

    Full description at Econpapers || Download paper

  45. Does Gender Diversity Affect the Environmental Performance of Banks?. (2020). GUTIÉRREZ-FERNÁNDEZ, MILAGROS ; Fernandez-Torres, Yakira ; Gutierrez-Fernandez, Milagros ; Gallego-Sosa, Clara.
    In: Sustainability.
    RePEc:gam:jsusta:v:12:y:2020:i:23:p:10172-:d:457447.

    Full description at Econpapers || Download paper

  46. Perceptions of Multistakeholder Partnerships for the Sustainable Development Goals: A Case Study of Irish Non-State Actors. (2020). Walsh, Patrick ; Murphy, Enda ; Banerjee, Aparajita.
    In: Sustainability.
    RePEc:gam:jsusta:v:12:y:2020:i:21:p:8872-:d:435081.

    Full description at Econpapers || Download paper

  47. 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

  48. Scoping the Evolution of Corporate Social Responsibility (CSR) Research in the Sustainable Development Goals (SDGs) Era. (2020). Weber, Olaf ; Palaschuk, Nicholas ; Wilson, Jeffrey ; El-Bassiouny, Dina ; Elalfy, Amr.
    In: Sustainability.
    RePEc:gam:jsusta:v:12:y:2020:i:14:p:5544-:d:382360.

    Full description at Econpapers || Download paper

  49. Effects of CSR and CR on Business Confidence in an Emerging Country. (2020). Lizarzaburu, Edmundo ; del Brio, Jesus ; Bolaos, Edmundo Lizarzaburu.
    In: Sustainability.
    RePEc:gam:jsusta:v:12:y:2020:i:12:p:5221-:d:376870.

    Full description at Econpapers || Download paper

  50. Toward a Quadruple Bottom Line: Social Disclosure and Financial Performance in the Banking Sector. (2020). Manta, Francesco ; Toma, Pierluigi ; Morrone, Domenico ; Tarulli, Annunziata.
    In: Sustainability.
    RePEc:gam:jsusta:v:12:y:2020:i:10:p:4038-:d:358271.

    Full description at Econpapers || Download paper

Coauthors

Authors registered in RePEc who have wrote about the same topic

Report date: 2025-10-01 14:30:41 || 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.