Non-financial reporting research and practice: Lessons from the last decade

T Turzo, G Marzi, C Favino, S Terzani - Journal of Cleaner Production, 2022 - Elsevier
Research on non-financial reporting (NFR) practices has grown considerably over the last
decade, interweaving with several other fields of study, including business ethics, financial …

Sustainable development: Meaning, history, principles, pillars, and implications for human action: Literature review

J Mensah - Cogent social sciences, 2019 - Taylor & Francis
Sustainable development (SD) has become a popular catchphrase in contemporary
development discourse. However, in spite of its pervasiveness and the massive popularity it …

New challenges for corporate sustainability reporting: United Nations' 2030 Agenda for sustainable development and the sustainable development goals

TA Tsalis, KE Malamateniou… - Corporate Social …, 2020 - Wiley Online Library
Complying with the requirements of sustainability development is a very high priority for the
business community. The United Nations' 2030 Agenda and its 17 Sustainable …

ESG practices and the cost of debt: Evidence from EU countries

Y Eliwa, A Aboud, A Saleh - Critical Perspectives on Accounting, 2021 - Elsevier
Using legitimacy and institutional theories, this study investigates whether lending
institutions reward firms in 15 EU countries for their environmental, social and governance …

Three pillars of sustainability: in search of conceptual origins

B Purvis, Y Mao, D Robinson - Sustainability science, 2019 - Springer
The three-pillar conception of (social, economic and environmental) sustainability,
commonly represented by three intersecting circles with overall sustainability at the centre …

From talk to action: the effects of the non-financial reporting directive on ESG performance

M Aluchna, M Roszkowska-Menkes… - Meditari accountancy …, 2023 - emerald.com
Purpose Non-financial reporting (NFR) is viewed as a major step towards organisational
transparency and accountability. While the number of non-financial reports published every …

The impact of green human resource management and green supply chain management practices on sustainable performance: An empirical study

AA Zaid, AAM Jaaron, AT Bon - Journal of cleaner production, 2018 - Elsevier
This study aims at investigating the linkage between green human resource management
bundle practices and green supply chain management (ie external and internal practices) …

Sustainability and financial performance of small and medium sized enterprises: A bibliometric and systematic literature review

F Bartolacci, A Caputo… - Business Strategy and the …, 2020 - Wiley Online Library
Based on a 20‐year dataset collected from the Web of Science database, this study aims to
present a comprehensive knowledge map of the intellectual structure of the field of study of …

Business contribution to the Sustainable Development Agenda: Organizational factors related to early adoption of SDG reporting

F Rosati, LGD Faria - Corporate Social Responsibility and …, 2019 - Wiley Online Library
Business can play a critical role in the achievement of the Sustainable Development Goals
(SDGs). Contextually, business reporting on the SDGs can support organizations in …

Integrating sustainability indicators into project management: The case of construction industry

M Stanitsas, K Kirytopoulos, V Leopoulos - Journal of Cleaner Production, 2021 - Elsevier
Sustainability concepts showcase significant value in construction projects. The discipline of
project management is also integrating sustainability issues into its approaches. Under this …