The effects of visualization on judgment and decision-making: a systematic literature review

K Eberhard - Management Review Quarterly, 2023 - Springer
The visualization of information is a widely used tool to improve comprehension and,
ultimately, decision-making in strategic management decisions as well as in a diverse array …

Navigating the Challenges of Environmental, Social, and Governance (ESG) Reporting: The Path to Broader Sustainable Development

SS Chopra, SS Senadheera, PD Dissanayake… - Sustainability, 2024 - mdpi.com
The ascent of environmental, social, and governance (ESG) reporting has established itself
as a global standard in financial markets, reflecting a paradigm shift toward corporate …

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 …

Rebuilding trust: sustainability and non-financial reporting and the European Union regulation

M La Torre, S Sabelfeld, M Blomkvist… - Meditari Accountancy …, 2020 - emerald.com
Purpose This paper introduces the special issue “Rebuilding trust: Sustainability and non-
financial reporting, and the European Union regulation”. Inspired by the studies published in …

The quality of sustainability reports and impression management: A stakeholder perspective

D Diouf, O Boiral - Accounting, Auditing & Accountability Journal, 2017 - emerald.com
The quality of sustainability reports and impression management: A stakeholder perspective |
Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with …

Corporate social responsibility (CSR) performance and stakeholder engagement: Evidence from the quantity and quality of CSR disclosures

K Koh, H Li, YH Tong - Corporate Social Responsibility and …, 2023 - Wiley Online Library
With increasing stakeholders' demand for information on corporate social responsibility
(CSR) performance and a growing number of firms issuing standalone CSR reports, this …

CSR reporting practices and the quality of disclosure: An empirical analysis

G Michelon, S Pilonato, F Ricceri - Critical perspectives on accounting, 2015 - Elsevier
Research on CSR disclosure points to an increasing lack of completeness and decreasing
amount of credibility in the information reported, as well as concerns about overall reporting …

Organized hypocrisy, organizational façades, and sustainability reporting

CH Cho, M Laine, RW Roberts, M Rodrigue - Accounting, organizations and …, 2015 - Elsevier
Sustainability discourse is becoming ubiquitous. Still, a significant gap persists between
corporate sustainability talk and practice. Prior research on corporate sustainability reporting …

Saying more with less? Disclosure conciseness, completeness and balance in Integrated Reports

G Melloni, A Caglio, P Perego - Journal of Accounting and Public Policy, 2017 - Elsevier
Abstract The Integrated Reporting Framework of 2013 represents the latest international
attempt to connect a firm's financial and sustainability (ie, environmental, social and …

Do board's corporate social responsibility strategy and orientation influence environmental sustainability disclosure? UK evidence

A Helfaya, T Moussa - Business Strategy and the Environment, 2017 - Wiley Online Library
The environmental implications of corporate economic activities have led to growing
demands for firms and their boards to adopt sustainable strategies and to disseminate more …