Integrating corporate sustainability assessment, management accounting, control, and reporting

K Maas, S Schaltegger, N Crutzen - Journal of cleaner production, 2016 - Elsevier
Much has been written about “why” companies are involved in sustainability issues.
However, relatively little research has addressed the integrative “how” question, particularly …

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 …

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 …

[BUCH][B] Allgemeine Umweltsoziologie

J Huber - 2001 - Springer
Umweltsoziologie befasst sich mit dem Verhältnis von Mensch und Gesellschaft zu ihrer
Naturumwelt. Dafür benötigt die Umweltsoziologie ein kategoriales Rüstzeug, das …

Ownership structure and environmental, social and governance performance disclosure: the moderating role of the board independence

H Al Amosh, SFA Khatib - Journal of Business and Socio-Economic …, 2022 - emerald.com
Purpose The current study dealt with the ownership structure effect as a potential
determinant of the environmental, social and governance (ESG) performance disclosure in …

Achieving the United Nations Sustainable Development Goals: an enabling role for accounting research

J Bebbington, J Unerman - Accounting, Auditing & Accountability …, 2018 - emerald.com
Purpose The purpose of this paper is to establish and advance the role of academic
accounting in the pursuit of the United Nations Sustainable Development Goals (SDGs) …

Accounting and sustainable development: An exploration

J Bebbington, C Larrinaga - Accounting, organizations and society, 2014 - Elsevier
As the social and environmental impacts of human activity have become more evident, the
role of sustainable development as an organising principle in a variety of policy contexts and …

Sustainability reporting in Indonesian listed banks: Do corporate governance, ownership structure and digital banking matter?

PG Amidjaya, AK Widagdo - Journal of Applied Accounting Research, 2020 - emerald.com
Purpose The purpose of this paper is to find empirical evidence of ownership structure and
corporate governance (CG) effect on sustainability reporting in Indonesian listed banks. The …

Framing sustainability performance of supply chains with multidimensional indicators

M Varsei, C Soosay, B Fahimnia… - Supply Chain Management …, 2014 - emerald.com
Purpose–This paper aims to provide a framework which can assist focal companies in the
development of sustainable supply chains. Sustainable development from an industrial …

Life cycle sustainability assessment of products: (with Comments by Helias A. Udo de Haes, p. 95)

W Klöpffer - The International Journal of Life Cycle Assessment, 2008 - Springer
Abstract Background Aims and Scope Sustainability was adopted by UNEP in Rio de
Janeiro (1992) as the main political goal for the future development of humankind. It should …