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Corporate Sustainability Reporting
There has been a notable increase in recent years in legislative developments with respect to corporate sustainability reporting, aimed at requiring...
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Tax Transparency in Sustainability Reporting
Transparency in information disclosure in financial and non-financial reporting provides assurance of investor protection, allowing them to assess...
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Sustainability reporting in focus: analysing Spanish transposition of the Non-Financial Reporting European Directive in the agri-food sector
In recent decades, the business world has undergone a paradigm shift, prioritizing social and environmental considerations over the exclusive pursuit...
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Designing and Reporting ESG Disclosures
In this chapter, we take the reader through the practical design and application of ESG reporting. We explain concepts that are essential and...
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Regulatory avoidance responses to private Country-by-Country Reporting
This paper investigates regulatory avoidance in the context of private country-by-country reporting (CbCR) introduced as part of the OECD/G20 BEPS...
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Crime under-reporting in Bogotá: a spatial panel model with fixed effects
We examine spatial spillovers in violent crime and its under-reporting in Bogotá, Colombia, using a cuadrante (quadrant) level data. To model spatial...
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Silence breaking: sex crime reporting in the MeToo era
This paper introduces an index for assessing local attitudes toward women in the United States, leveraging the Google search index and a machine...
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Public Sector Reporting in the Times of Crisis and Pandemics: Some Evidence from New Zealand on Reporting in Covid-19 Environment
COVID-19 pandemic crises highlighted the need for quality and reliable information about the impact of government related spending and the financial...
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Improvement of the Quality of ESG-Reporting in Russia
This contribution considers a problem of the current level of non-financial sustainability reporting as a key area of corporate reporting development...
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Analysis of reporting lag in daily data of COVID-19 in Japan
The daily announcement of positive COVID-19 cases had a major socioeconomic impact. In Japan, it is well known that the characteristic of this number...
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Understanding the Practices and Challenges of Sustainability Reporting in Islamic Banking
In this study, we investigate how Islamic banks in Jordan are implementing sustainability reporting methods. With a focus on the dynamic interaction...
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Integrated Reporting as an Implementation Tool of ESG Strategies and Anti-inflationary Effect
This research explores the role and essence of integrated reporting (IR), which is new in the accounting system and requires a reevaluation of...
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Assessing the Influence of Country-by-Country Reporting (CbCr) on Cross-Border Related Party Transactions: Insights from China
International organizations have enacted diverse regulations to tackle multinational firms' cross-border tax avoidance strategies. This study...
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Later one knows better: the over-reporting of short-time work in firm surveys
Short-time work (STW) in Germany allows for a lot of flexibility in actual usage. Ex ante, firms notify the Employment Agency about the total number...
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Lottery Incentives and Resource Management: Evidence from the Agricultural Data Reporting Incentive Program (AgDRIP)
To manage resources effectively in an agri-environmental context, policymakers need information about on-farm management practices and ecological...
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Analysis of Nonfinancial Reporting and Integrated Reporting Application: The Case of State-Owned Companies in Croatia, Slovenia, and Serbia—Some Initial Evidence
Integrated reporting and nonfinancial reporting are becoming prominent matters in financial reporting in the last two decades. Practical implications...
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Disclosure of Non-financial Information in Corporate Reporting as a Way to Company’s Sustainable Development under the Implementation of ESG Technologies
In the global economic space, the ESG concept (environment, social, governance) is strengthening its position every day, going through the formative...