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 …

A framework for sustainability reporting

I Abeysekera - Sustainability Accounting, Management and Policy …, 2022 - emerald.com
Purpose A sustainability reporting framework must demonstrate that resources are fairly
bought and used to support diverse life on earth within habitable ranges. The purpose of this …

The evolution of sustainability reporting practices in Indonesia

J Gunawan, P Permatasari, H Fauzi - Journal of Cleaner Production, 2022 - Elsevier
The sustainability principle in the business has become an international trend recently and
lead to the business sustainability situation, requiring a corporate performance to be …

[PDF][PDF] CSR performance, firm's attributes, and sustainability reporting

B Usman - International Journal of Business and Society, 2020 - ijbs.unimas.my
This study aims to empirically identify the drivers of sustainability reporting (SR) in
Indonesia. Relying on the legitimacy theory, we conjecture that CSR performance and the …

[PDF][PDF] Pengaruh pengungkapan sustainability report terhadap kinerja keuangan perusahaan

R Wijayanti - Syariah Paper Accounting FEB UMS, 2016 - academia.edu
Sustainability reporting and company performance are the two factors that need to be
studied in recent years. Sustainability reporting is non-financial report that consists of three …

Sustainability reporting practices: an explorative analysis of luxury fashion brands

A Di Leo, F Sfodera, N Cucari, G Mattia… - Management …, 2023 - emerald.com
Sustainability reporting practices: an explorative analysis of luxury fashion brands | Emerald
Insight Books and journals Case studies Expert Briefings Open Access Publish with us …

Barriers for sustainability reporting: evidence from Indo-Pacific region

D Dissanayake, S Kuruppu, W Qian… - Meditari Accountancy …, 2021 - emerald.com
Purpose The purpose of this paper is to provide insights into the barriers for sustainability
reporting practices in five different countries in the Indo-Pacific region. Design/methodology …

[HTML][HTML] Trends in corporate social responsibility reporting. The case of Chinese listed companies

X Wu, P Hąbek - Sustainability, 2021 - mdpi.com
Compared with Western developed countries, corporate social responsibility (CSR)
implementation in China started relatively late, but so far, its development has been going …

[PDF][PDF] Sustainability reporting dan profitabilitas (studi pada pemenang indonesian sustainability reporting awards)

KEC Dewi, IP Sudana - Jurnal Ilmiah Akuntansi Dan Bisnis, 2015 - academia.edu
Tujuan penelitian ini adalah untuk mengetahui pengaruh intensitas pengungkapan
sustainability reporting pada profitabilitas yang diproksikan dengan return on asset …

Factors Affecting Company's Capability in Performing Integrated Reporting: an Empirical Evidence from Indonesia

PS Kurniawan, MA Wahyuni - Assets: Jurnal Akuntansi dan …, 2018 - e-journal.unipma.ac.id
This study examines the factors that affect the company's capability to perform integrated
reporting. The analysis used in testing the hypothesis is multiple linear regression analysis …