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Mandatory Nonfinancial Disclosures: The State of Art
Academics and practitioners are clamoring for convergence and/or harmonization of nonfinancial disclosures (NFD). Previous studies show the de facto...
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B Corporation: Wirtschaften als Kraft für das Gute – ein Leitfaden
B Lab und das Bewertungstool B Impact Assessment erfreuen sich seit der Coronakrise wachsender Beteiligung. Nachhaltiges Wirtschaften beschäftigt...
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Eco-Innovation Accounting, Sustainability and Firm Value: An Integrated Perspective
The purpose of this study is to examine the effect of integrating sustainability reporting and Eco-innovation activities on the firm value. The study...
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Sustainability Reporting in the Oil and Gas Sector: Implementation in Greece
This chapter investigates whether and how Greek oil and gas companiesOil And Gas Companies apply the “Global Reporting InitiativeGlobal Reporting...
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Gender Diversity Management and Gender Disclosure: Current Trends and Future Stream of Research
Starting from the 1930s, businesses have been recognized not merely as economic entities but as societal contributors, emphasizing the need to...
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Nachhaltigkeitsberichterstattung von Elektrizitätsversorgungsunternehmen: Ein internationaler Vergleich
Zu den zentralen Innovationen im Bereich der Rechenschaftslegung zählte in den vergangenen Jahrzehnten die Nachhaltigkeitsberichterstattung (NHB)....
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Key Tools for Social- and Environmental Performance, and the UN Sustainable Development Goals (SDGs)
Corporate responsibility provides the foundation for sustainable development. It is a complex sphere since there are several confusing initiatives...
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National Differences in Non-financial Disclosure: A Cross-Country Analysis
This chapter analyzes national differences among “non-financial disclosure” reports in a cross-country comparison after the introduction of Directive...
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Board Gender Diversity as a Key Indicator of Sustainability. A Study on the Top 20 Italian Listed Companies
The objective of this paper is to demonstrate how gender diversity can be considered an indicator of sustainability in the Board of Directors. The...
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Komparative Analyse der Nachhaltigkeitsberichte in der deutschen Logistikbranche
Die zunehmende Bedeutung der Corporate Social Responsibility (CSR) für die Logistikbranche erhöht auch die Relevanz der CSR-Berichterstattung, um...
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Sustainability Reporting in Higher Education Institutions: Evidence from an Italian Case
Society is currently facing several economic, environmental and social problems. Against this backdrop, increasing demands from stakeholders for...
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Institutionalization of MNEs’ Sustainability Reporting: Progressing Toward the United National Sustainable Development Goals
This chapter discusses multinational enterprises’ (MNEs) sustainability practices and how they report them to engage with stakeholders worldwide....
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Theoretical Aspects of Intangibles and Intellectual Capital Disclosure Through the Main Frameworks of Integrated Reporting and Non-Financial Information
Intellectual capital (IC) has been debated for decades from theoretical and practical perspectives. By analyzing the evolution of the IC discourse,...
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Systematisierung von personalbezogenen Kennzahlen
Bestandteil des dritten Kapitels „Die historische Entwicklung von personalbezogenen Kennzahlen“ war es unter anderem eine zeitliche Einordnung von...
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A Novel Bi-Encoded NSGA-II for A DRC Scheduling Problem to Minimize the Makespan and Unbalanced Workload
A dual resource-constrained (DRC) scheduling problem of identical parallel semi-automatic machines considers a fewer number of operators who could...
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Sustainability Reporting: The Black Box
Reporting non-financial data has become a key element of corporate sustainability. Most public companies now offer regular updates on their progress...
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How Useful Is the Global Reporting Initiative (GRI) Reporting Framework to Identify the Non-financial Value of Corporate Social Performance (CSP)?
In 2010, Wood, renowned in corporate social responsibility (CSR) discourse for her definition of corporate social performance (CSP), called for a...
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Scoring of Sustainability Reports with GRI-G4 Economic, Environmental, and Social Performance Indicators: A Research on the Companies Preparing Sustainability Report in Turkey
Today, an increasing number of businesses are presenting their non-financial informationFinancial ınformation as well as their financial...
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Compliance im GRI-Berichtsstandard
Kein anderer CSR-Berichtsstandard wird heute weltweit von so vielen Unternehmen verwendet wie der der Global Reporting Initiative (GRI). Die...
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ESG Reporting Rules
Effective stakeholder communication is essential for overcoming the challenges of the principal-agent dilemma in complex stakeholder relationships,...