Výsledky vyhledávání - "SUSTAINABLE development reporting"

BİST SÜRDÜRÜLEBİLİRLİK 25 ENDEKSİNDEKİ İŞLETMELERİN SÜRDÜRÜLEBİLİRLİK RAPORLARININ TSRS S1’E UYUMU.

Alternate Title: COMPLIANCE OF SUSTAINABILITY REPORTS OF ENTERPRISES IN BIST SUSTAINABILITY 25 INDEX WITH TSRS S1.

Autoři: KALDIRIM, Yusuf KALDIRIM, Zeliha

Zdroj: Financial Analysis / Mali Cozum Dergisi. kas/ara2025, Vol. 35 Issue 192, p1995-2019. 25p.

Témata: *RISK management in business, *DISCLOSURE laws, *ORGANIZATIONAL governance, SUSTAINABLE development reporting, CONTENT analysis

Standardele de raportare și audit al raportării de sustenabilitate /durabilitate - între convergență globală și specific european.

Alternate Title: Standards for Reporting and Auditing Sustainability/ Sustainability Reporting - between Global Convergence and European Specificity.

Autoři: IONESCU-FELEAGĂ, Liliana OLTEANU (BURCĂ), Andreea-Larisa

Zdroj: Audit Financiar. 2025, Vol. 23 Issue 180, p682-800. 21p.

Témata: *STANDARDS, *QUALITATIVE research, *ORGANIZATIONAL transparency, SUSTAINABLE development reporting, CARBON dioxide mitigation, EUROPEAN Union law, SOCIAL responsibility

Geografický termín: EUROPE, UNITED States

Korporace: EUROPEAN Union

Sustainability Reporting and Performance: Do Italian Companies Manage Their Narratives in Mandatory Settings?

Autoři: Demartini, Maria Chiara Trucco, Sara Beretta, Valentina

Zdroj: Business Strategy & the Environment (John Wiley & Sons, Inc). Oct2025, p1. 19p.

Témata: *CORPORATE sustainability, *BUSINESS enterprises, *ENVIRONMENTAL, social, & governance factors, *DISCLOSURE laws, SUSTAINABLE development reporting, CONTENT analysis, EVALUATION methodology

Korporace: EUROPEAN Union

Do Sustainable Development Goal Disclosure Matter? Unpacking Value Relevance in the European Context.

Autoři: Gabrielli, Gianluca Marchini, Pier Luigi Baldini, Dalila

Zdroj: Business Strategy & the Environment (John Wiley & Sons, Inc). Oct2025, p1. 17p.

Témata: *MARKET value, *ORGANIZATIONAL transparency, *BUSINESS valuation, *STAKEHOLDER analysis, *SUSTAINABLE development, SUSTAINABLE development reporting, ENVIRONMENTAL reporting

Reviews & Products: SUSTAINABLE Development Goals (United Nations)

Les zones grises de la communication financière et extra-financière.

Autoři: Pluchart, Jean-Jacques¹ jean-jacques.pluchart@univ-paris.fr

Zdroj: Revue du Financier. Nov2025-Dec2025, Vol. 47 Issue 270, p5-19. 15p.

Témata: *FRAUD, *ARTIFICIAL intelligence, *ACCOUNTING ethics, *FINANCIAL statements, *SOCIAL responsibility of business, SUSTAINABLE development reporting, COMMUNICATION ethics, ETHICAL problems

EUROPEAN UNION REQUIREMENTS FOR CARBON FOOTPRINT REPORTING AS A CHALLENGE–THE CASE OF POLAND.

Autoři: VOSS, Grażyna HUTERSKI, Robert

Zdroj: Scientific Papers of Silesian University of Technology. Organization & Management / Zeszyty Naukowe Politechniki Slaskiej. Seria Organizacji i Zarzadzanie. 2025, Issue 227, p511-521. 11p.

Témata: *ENVIRONMENTAL policy, *ACCOUNTING standards, *ECOLOGICAL impact, *SUSTAINABLE development, SUSTAINABLE development reporting, EUROPEAN integration, CODES of ethics, POLISH history

Geografický termín: POLAND

Korporace: EUROPEAN Union

Beyond Technical Skills: The Strategic Importance of Accountants' Professional Development in Enhancing Corporate Investment Efficiency Through Sustainability Reporting.

Autoři: Al Frijat, Yaser Saleh Elamer, Ahmed A. Altawalbeh, Mohammad Abdullah a další

Zdroj: Corporate Social Responsibility & Environmental Management. Nov2025, Vol. 32 Issue 6, p8011-8025. 15p.

Témata: *HUMAN capital, *ACCOUNTING education, *CAREER development, *STAKEHOLDER theory, *EMERGING markets, *CAPITAL allocation, *INDUSTRIAL efficiency, SUSTAINABLE development reporting

Environmental Management Accounting for Sustainable Development in Greece.

Autoři: Evrikleia, Chatzipetrou Glykeria‐Maria, Papanikolaou Eleftherios, Tiakas a další

Zdroj: Corporate Social Responsibility & Environmental Management. Nov2025, Vol. 32 Issue 6, p7987-8010. 24p.

Témata: *SUSTAINABLE development, *ORGANIZATION, *ENVIRONMENTAL responsibility, SUSTAINABLE development reporting, GREEK history, ENVIRONMENTAL reporting, MULTIPLE regression analysis

Geografický termín: GREECE

Are listed SMEs ready for the corporate sustainability reporting directive? Evidence from Italy.

Autoři: Pizzi, Simone Coronella, Lorenzo

Zdroj: Business Ethics, the Environment & Responsibility. Oct2025, Vol. 34 Issue 4, p1730-1741. 12p.

Témata: *INSTITUTIONAL isomorphism, *SMALL business, *GOVERNMENT regulation, SUSTAINABLE development reporting, IMITATIVE behavior

Geografický termín: EUROPE, ITALY

Strategic ESG Integration and Sustainability Reporting in the Greek Banking Sector: A Comparative Assessment.

Autoři: Garefalakis, Stavros Katsougri, Maria Angelaki, Erasmia a další

Zdroj: Administrative Sciences (2076-3387). Oct2025, Vol. 15 Issue 10, p401. 29p.

Témata: *ENVIRONMENTAL, social, & governance factors, *CORPORATE governance, *FINANCIAL institutions, *ENVIRONMENTAL responsibility, *BANKING industry, SUSTAINABLE development reporting, COMPARATIVE studies, SOCIAL indicators

Korporace: ALPHA Bank (Company)

Reviews & Products: SUSTAINABLE Development Goals (United Nations)

Should SMEs Be Subject to Mandatory Sustainability Reporting?

Autoři: Yaşar, Tuğçe Nimet¹ (AUTHOR) tugce.yasar@tax.mpg.de

Zdroj: European Company & Financial Law Review. Nov2025, Vol. 22 Issue 4, p475-518. 44p.

Témata: *SMALL business, *ACCOUNTING, *SOCIAL accounting, *ECONOMIC competition, SUSTAINABILITY, SUSTAINABLE development reporting, CLIMATE change, EUROPEAN Union law

Geografický termín: EUROPE

Korporace: EUROPEAN Commission , EUROPEAN Parliament , EUROPEAN Union

New development: From principles to practice—advancing accrual-based accounting and sustainability reporting in Latin America.

Autoři: Varela, Patrícia Siqueira de Azevedo, Ricardo Rocha

Zdroj: Public Money & Management. Nov2025, Vol. 45 Issue 8, p905-909. 5p.

Témata: *ACCRUAL basis accounting, *CONFERENCES & conventions, *INFORMATION sharing, *GOVERNMENT accounting, *GOVERNMENT accountability, SUSTAINABLE development reporting, COOPERATIVE research, LATIN Americans

Geografický termín: SAO Paulo (Brazil : State), LATIN America

Assurance of the sustainability report of municipally-owned entities.

Autoři: Bisogno, Marco Di Carlo, Alfonso Iuliano, Giuseppe a další

Zdroj: Public Money & Management. Oct2025, Vol. 45 Issue 7, p670-678. 9p.

Témata: *GOVERNMENT business enterprises, *SUSTAINABLE development, *STAKEHOLDER analysis, *INSTITUTIONAL logic, *DECISION making, SUSTAINABLE development reporting, CERTAINTY

Reviews & Products: SUSTAINABLE Development Goals (United Nations)

Sustainable strategic targets, sustainability indicators and sustainability reporting: the case of port authorities.

Autoři: Abate, Flavio Bisogno, Marco Citro, Francesca

Zdroj: Journal of Public Budgeting, Accounting & Financial Management. 2025, Vol. 37 Issue 6, p175-192. 18p.

Témata: *PORT districts, *ECONOMIC indicators, *FINANCIAL statements, *STRATEGIC planning, SUSTAINABLE development reporting

Challenges and Enablers in Embedding SDGs Within Sustainability Reports.

Autoři: Pacchera, Francesco Provenzano, Mariagrazia Silvestri, Cecilia a další

Zdroj: Corporate Social Responsibility & Environmental Management. Nov2025, p1. 22p. 8 Illustrations.

Témata: *SUSTAINABLE development, *ORGANIZATIONAL governance, *BENCHMARKING (Management), *GOVERNMENT accountability, SUSTAINABLE development reporting, SOCIAL impact assessment

Reviews & Products: SUSTAINABLE Development Goals (United Nations)

Board Composition, Sustainability Reporting, and the Moderating Role of a Contextual Issue: Evidence From an Emerging Country.

Autoři: Das, Sumon Kumar Akter, Prome

Zdroj: Corporate Social Responsibility & Environmental Management. Nov2025, p1. 24p. 1 Illustration.

Témata: *NONPERFORMING loans, *CORPORATE directors, *FINANCIAL services industry, SUSTAINABLE development reporting, DIVERSITY in organizations, GENDER inequality

Ready for Change After the Omnibus Package? Early Compliance With the European Sustainability Reporting Standards and Its Key Determinants in the New Regulatory Era.

Autoři: Nicolo, Giuseppe Zampone, Giovanni Sannino, Giuseppe a další

Zdroj: Business Strategy & the Environment (John Wiley & Sons, Inc). Nov2025, Vol. 34 Issue 7, p9040-9058. 19p.

Témata: *LEGAL compliance, *ORGANIZATIONAL legitimacy, SUSTAINABLE development reporting, INSTITUTIONAL theory (Sociology)

Green Innovation and Sustainability Reporting: Linking Environmental Practices to Sustainable Competitive Advantage Through a Moderated Moderation and Mediation Model.

Autoři: Van, Hien Vo Abu Afifa, Malik Bui, Duong Van

Zdroj: Business Strategy & the Environment (John Wiley & Sons, Inc). Nov2025, Vol. 34 Issue 7, p8100-8117. 18p.

Témata: *COMPETITIVE advantage in business, *MANUFACTURING industries, SUSTAINABLE development reporting, ENVIRONMENTAL reporting, MEDIATION (Statistics), GREEN behavior, SUSTAINABILITY

Institutional Logics and Stakeholder Stances on Sustainability Reporting Regulation. Insights From the European Union Public Consultation.

Autoři: Damiano, Rodolfo Valenza, Giuseppe

Zdroj: Business Strategy & the Environment (John Wiley & Sons, Inc). Nov2025, Vol. 34 Issue 7, p8079-8099. 21p.

Témata: *INSTITUTIONAL logic, *STAKEHOLDER analysis, *GOVERNMENT regulation, SUSTAINABLE development reporting

Exploring companies' dialogue on Sustainable Development Goals (SDGs) through sustainability reporting and annual general meetings.

Autoři: Guidi, Michele Vitali, Sonia Giuliani, Marco

Zdroj: Sustainability Accounting, Management & Policy Journal. 2025, Vol. 16 Issue 7, p218-250. 33p.

Témata: *CORPORATE governance, *ORGANIZATIONAL legitimacy, *AGENCY theory, *STAKEHOLDER analysis, *SUSTAINABLE development, *BUSINESS communication, *ANNUAL meetings, SUSTAINABLE development reporting

Reviews & Products: SUSTAINABLE Development Goals (United Nations)