Corporate social responsibility: Trends in global reporting initiative standards

G Halkos, S Nomikos - Economic Analysis and Policy, 2021 - Elsevier
This paper reviews and analyzes the relevant literature concerning corporate social
responsibility (CSR). Different aspects are examined in terms of CSR and a firm's …

Determinants of sustainability reporting: A review of results, trends, theory, and opportunities in an expanding field of research

R Hahn, M Kühnen - Journal of cleaner production, 2013 - Elsevier
Since the end of the 1990s, sustainability reporting has become an increasingly relevant
topic in business and academia. However, literature is still limited in quantity and no major …

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 …

The pre-history of sustainability reporting: a constructivist reading

C Larrinaga, J Bebbington - Accounting, Auditing & Accountability …, 2021 - emerald.com
Purpose The aim of this paper is to provide an account of the period prior to the creation of
the Global Reporting Initiative (GRI): a body that was critical to the institutionalization of …

Tackling grand challenges pragmatically: Robust action revisited

F Ferraro, D Etzion, J Gehman - Organization studies, 2015 - journals.sagepub.com
In this article, we theorize a novel approach to addressing the world's grand challenges
based on the philosophical tradition of American pragmatism and the sociological concept of …

Harmonising non-financial reporting regulation in Europe: Practical forces and projections for future research

M La Torre, S Sabelfeld, M Blomkvist… - Meditari Accountancy …, 2018 - emerald.com
Purpose Motivated by the new European Union Directive 2014/95 on non-financial and
diversity information, this paper aims to develop a future research agenda to conduct …

Reporting on sustainability and HRM: A comparative study of sustainability reporting practices by the world's largest companies

I Ehnert, S Parsa, I Roper, M Wagner… - … Journal of Human …, 2016 - Taylor & Francis
As a response to the growing public awareness on the importance of organisational
contributions to sustainable development, there is an increased incentive for corporations to …

Determinants of GRI-based sustainability reporting: evidence from an emerging economy

N Orazalin, M Mahmood - Journal of Accounting in Emerging …, 2020 - emerald.com
Purpose The purpose of this paper is to investigate the extent and determinants of
sustainability performance disclosures reported by publicly traded companies in Kazakhstan …

[HTML][HTML] Does corporate governance affect sustainability disclosure? A mixed methods study

Z Mahmood, R Kouser, W Ali, Z Ahmad, T Salman - Sustainability, 2018 - mdpi.com
This research paper aims to understand the impact of corporate governance (CG) on
economic, social, and environmental sustainability disclosures. This paper adopted an …

Sustainability and the circular economy: A theoretical approach focused on e-waste urban mining

LH Xavier, EC Giese, AC Ribeiro-Duthie, FAF Lins - Resources Policy, 2021 - Elsevier
Reuse and recirculation of products and materials are the basis of the concept of the circular
economy (CE). The CE is an innovative proposal that can result in positive impacts such as …