Search Results - GLOBAL Reporting Initiative (Organization)

1

Academic Journal

STATISTICAL DEPENDENCIES BETWEEN NON-FINANCIAL DISCLOSURES AND EX-POST FINANCIAL PERFORMANCE IN THE BULGARIAN ROAD FREIGHT TRANSPORTATION INDUSTRY.

Authors: PETROVA-KIROVA, Magdalena¹ magdalena@vtu.bg, YOSIFOVA, Desislava¹ dyosifova@vtu.bg

Superior Title: Transport Problems: an International Scientific Journal. 2024, Vol. 19 Issue 1, p171-184. 14p.

Subject Terms: *FINANCIAL performance, *TRANSPORTATION industry, *AUTOMOTIVE transportation, *FINANCIAL disclosure, *FREIGHT & freightage, *ENVIRONMENTAL reporting

Geographic Terms: BULGARIA

Company/Entity: GLOBAL Reporting Initiative (Organization)

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2

Academic Journal

Risk Disclosures and Non-Financial Reporting: Evidence in a New European Context.

Authors: Rejón-López, Manuel¹ mrejonlopez@gmail.com, Rodríguez Ariza, Lázaro¹ lazaro@ugr.es, Valentinetti, Diego² d.valentinetti@unich.it, Muñoz, Francisco Flores³ ffloremu@ull.edu.es

Superior Title: Scientific Annals of Economics & Business. 2023, Vol. 70 Issue 4, p547-565. 19p.

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3

Academic Journal

Does Regulatory Reform of Internal Controls in China Improve Internal Control Effectiveness? Role of Corporate Social Responsibility Engagement.

Authors: Lin, Yi-Hung¹ (AUTHOR), Huang, Ting-Chiao¹ (AUTHOR)

Superior Title: Journal of International Accounting Research. Jul2023, Vol. 22 Issue 2, p121-147. 27p. 1 Diagram, 7 Charts.

Subject Terms: *SOCIAL responsibility of business, *REGULATORY reform, *INTERNAL auditing, *FINANCIAL performance, TRUST

Geographic Terms: CHINA

Company/Entity: GLOBAL Reporting Initiative (Organization)

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4

Academic Journal

Making the grade: An analysis of sustainability reporting standards and Global Reporting Initiative adherence ratings.

Authors: Friske, Wesley¹ (AUTHOR) wesleyfriske@missouristate.edu, Nikolov, Atanas Nik² (AUTHOR), Morgan, Todd³ (AUTHOR)

Superior Title: Corporate Social Responsibility & Environmental Management. May2024, Vol. 31 Issue 3, p2098-2108. 11p.

Subject Terms: *ORGANIZATIONAL legitimacy, *PUBLIC companies, *ENVIRONMENTAL organizations, SUSTAINABLE development reporting, GENERALIZED estimating equations, SUSTAINABILITY, INSTITUTIONAL environment

Company/Entity: GLOBAL Reporting Initiative (Organization)

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5

Periodical

ESG Reporting May Come Easier with the BALANCED SCORECARD.

Authors: Rayeski, Linette A.¹ linetterayeski@kings.edu, Juras, Paul E.² pjuras@babson.edu, Stampone, Ashley³ ashley.stampone@scranton.edu

Superior Title: Pennsylvania CPA Journal. Summer2023, Vol. 94 Issue 2, p30-33. 4p.

Subject Terms: *ENVIRONMENTAL responsibility, *BALANCED scorecard, *BUSINESS ethics, *INTERNATIONAL Financial Reporting Standards, SUSTAINABLE development reporting, GREENHOUSE gases

Company/Entity: GLOBAL Reporting Initiative (Organization) , UNITED Nations

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6

Academic Journal

Migrating to Global Reporting Initiative Guidelines: Does International Harmonization of CSR Information Pay?

Authors: Jeriji, Maher¹ (AUTHOR), Louhichi, Waël² (AUTHOR) wael.louhichi@essca.fr, Ftiti, Zied³ (AUTHOR)

Superior Title: British Journal of Management. Apr2023, Vol. 34 Issue 2, p555-575. 21p. 9 Charts.

Subject Terms: *SOCIAL responsibility of business, *INSTITUTIONAL investors, *FINANCIAL markets, ENTERPRISE value, SUSTAINABLE development reporting

Company/Entity: GLOBAL Reporting Initiative (Organization)

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7

Academic Journal

Rethinking Accounting, Accountability, and Accounting Regulation: Concerns about the Proposed Canadian Sustainability Standards Board*.

Authors: Cooper, David J.¹ (AUTHOR), Everett, Jeff² (AUTHOR), Himick, Darlene³ (AUTHOR), Senkl, Daniela⁴ (AUTHOR) dsenkl@uoguelph.ca

Superior Title: Accounting Perspectives. Jun2023, Vol. 22 Issue 2, p215-234. 20p.

Subject Terms: *REVIEW committees, *STANDARDS, SUSTAINABLE development reporting, SUSTAINABILITY, PUBLIC interest

Geographic Terms: CANADA

Company/Entity: GLOBAL Reporting Initiative (Organization)

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8

Academic Journal

Corporate social responsibility disclosure, dividend payments and firm value – Relations and mediating effects.

Authors: de Villiers, Charl^1,2 (AUTHOR) charl.devilliers@auckland.ac.nz, Ma, Diandian¹ (AUTHOR), Marques, Ana³ (AUTHOR)

Superior Title: Accounting & Finance. Mar2024, Vol. 64 Issue 1, p185-219. 35p.

Subject Terms: *SOCIAL accounting, *SOCIAL responsibility of business, *DIVIDENDS, *STOCK prices, ENTERPRISE value

Company/Entity: GLOBAL Reporting Initiative (Organization)

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9

Academic Journal

Corporate climate risk disclosure: assessing materiality and stakeholder expectations for sustainable value creation.

Authors: Arian, Adam¹ (AUTHOR) adam.arian@usq.edu.au, Sands, John Stephen² (AUTHOR) john.sands@usq.edu.au

Superior Title: Sustainability Accounting, Management & Policy Journal. 2024, Vol. 15 Issue 2, p457-481. 25p.

Subject Terms: *CORPORATE sustainability, *VALUE creation, *DISCLOSURE, *SOCIAL impact, ENVIRONMENTAL reporting, RISK perception

Company/Entity: GLOBAL Reporting Initiative (Organization)

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10

Academic Journal

Do sustainability reporting standards affect analysts' forecast accuracy?

Authors: Pizzi, Simone¹ (AUTHOR) simone.pizzi@unisalento.it, Caputo, Fabio¹ (AUTHOR) fabio.caputo@unisalento.it, de Nuccio, Elbano² (AUTHOR) denuccio@lum.it

Superior Title: Sustainability Accounting, Management & Policy Journal. 2024, Vol. 15 Issue 2, p330-354. 25p.

Subject Terms: *DISCLOSURE, *MARKET sentiment, *FORECASTING, *ACCOUNTING standards, SUSTAINABLE development reporting, ENVIRONMENTAL reporting

Company/Entity: GLOBAL Reporting Initiative (Organization)

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11

Academic Journal

Does Voluntary ESG Reporting Resolve Disagreement among ESG Rating Agencies?

Authors: Kimbrough, Michael D.¹ (AUTHOR) mkimbrou@umd.edu, Wang, Xu² (AUTHOR), Wei, Sijing³ (AUTHOR), Zhang, Jiarui⁴ (AUTHOR)

Superior Title: European Accounting Review. Mar2024, Vol. 33 Issue 1, p15-47. 33p.

Subject Terms: *ENVIRONMENTAL, social, & governance factors, *ACCOUNTING firms, *CAPITAL market, *INVESTORS, *ACCOUNTING standards, ENVIRONMENTAL reporting, ECONOMIC uncertainty

Company/Entity: GLOBAL Reporting Initiative (Organization)

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12

Academic Journal

A bibliometric analysis of the Global Reporting Initiative (GRI): global trends in developed and developing countries.

Authors: Mougenot, Benoit¹ (AUTHOR) bmougenot@usil.edu.pe, Doussoulin, Jean-Pierre^2,3 (AUTHOR)

Superior Title: Environment, Development & Sustainability. Mar2024, Vol. 26 Issue 3, p6543-6560. 18p.

Subject Terms: *GREEN business, *DATABASES, *GOVERNMENT policy, BIBLIOMETRICS, DEVELOPING countries, SUSTAINABLE development reporting

Company/Entity: GLOBAL Reporting Initiative (Organization)

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13

Academic Journal

Environmental, Social, and Governance Taxonomy Simplification: A Hybrid Text Mining Approach.

Authors: Jiang, Lanxin^1,2 (AUTHOR), Gu, Yu^1,2 (AUTHOR), Dai, Jun³ (AUTHOR)

Superior Title: Journal of Emerging Technologies in Accounting. Spring2023, Vol. 20 Issue 1, p305-325. 21p. 2 Diagrams, 7 Charts, 1 Graph.

Subject Terms: *ENVIRONMENTAL responsibility, *BUSINESS enterprises, TEXT mining, ENVIRONMENTAL reporting, JUDGMENT (Psychology), TAXONOMY

Company/Entity: GLOBAL Reporting Initiative (Organization)

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14

Academic Journal

Product Market Competition and Voluntary Corporate Social Responsibility Disclosures†.

Authors: Ryou, Ji Woo¹ (AUTHOR), Tsang, Albert² (AUTHOR) hl-albert.tsang@polyu.edu.hk, Wang, Kun Tracy³ (AUTHOR)

Superior Title: Contemporary Accounting Research. Jun2022, Vol. 39 Issue 2, p1215-1259. 45p.

Subject Terms: *ECONOMIC competition, *SOCIAL responsibility of business, *SOCIAL accounting, *FINANCIAL statements, *TARIFF

Company/Entity: GLOBAL Reporting Initiative (Organization)

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15

Academic Journal

Rise and Fall of the Materiality Matrix: Lessons from a Missed Takeoff.

Authors: De Cristofaro, Tiziana¹ (AUTHOR), Raucci, Domenico¹ (AUTHOR) domenico.raucci@unich.it

Superior Title: Administrative Sciences (2076-3387). Dec2022, Vol. 12 Issue 4, p186. 25p.

Subject Terms: CONTENT analysis

Company/Entity: GLOBAL Reporting Initiative (Organization)

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16

Periodical

Linking Executive Pay to Sustainability Goals.

Authors: Cook, Martha¹, Savage, Katherine¹, Barge, Frederic²

Superior Title: Harvard Business Review Digital Articles. 2/7/2023, p1-8. 8p.

Subject Terms: *EXECUTIVE compensation, *SENIOR leadership teams, *SUSTAINABLE investing, *BUSINESS planning, SUSTAINABILITY

Company/Entity: GLOBAL Reporting Initiative (Organization)

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17

Academic Journal

Exploring the prioritisation of biodiversity amongst small‐ to medium‐sized enterprise leaders with strong bigger‐than‐self value orientation.

Authors: Herbert, Samantha¹ (AUTHOR), Bradley, Peter² (AUTHOR) peter.bradley@uwe.ac.uk, Everard, Mark¹ (AUTHOR)

Superior Title: Business Strategy & the Environment (John Wiley & Sons, Inc). Dec2023, Vol. 32 Issue 8, p5633-5649. 17p.

Subject Terms: *SMALL business, VALUE orientations, GREEN behavior, ENVIRONMENTAL degradation, BIODIVERSITY, SUSTAINABILITY, CLIMATE change

Geographic Terms: UNITED Kingdom

Company/Entity: GLOBAL Reporting Initiative (Organization)

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18

Academic Journal

Do shareholders appreciate the audit committee and auditor moderation? Evidence from sustainability reporting.

Authors: Kuzey, Cemil¹ (AUTHOR) cemilkuzey@gmail.com, Elbardan, Hany² (AUTHOR) hany.elbardan@gmail.com, Uyar, Ali³ (AUTHOR) aliuyar@hotmail.com, Karaman, Abdullah S.⁴ (AUTHOR) Abdullah.Karaman@aum.edu.kw

Superior Title: International Journal of Accounting & Information Management. 2023, Vol. 31 Issue 5, p808-837. 30p.

Subject Terms: *AUDIT committees, *AUDITORS, *INVESTORS, SUSTAINABLE development reporting, MODERATION

Company/Entity: GLOBAL Reporting Initiative (Organization)

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19

Academic Journal

The determinants of higher education institutions' (HEIs) sustainability reporting.

Authors: Pramono Sari, Maylia¹ (AUTHOR) mayliapramonosari@mail.unnes.ac.id, Faisal, Faisal¹ (AUTHOR), Harto, Puji¹ (AUTHOR)

Superior Title: Cogent Business & Management. 2023, Vol. 10 Issue 3, p1-27. 27p.

Subject Terms: *UNIVERSITIES & colleges, *STAKEHOLDER theory, *OFFICES, SUSTAINABLE development reporting, RANDOM effects model

Company/Entity: GLOBAL Reporting Initiative (Organization)

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20

Academic Journal

Do firms operating in a shared institutional environment have similar sustainability disclosure practices? A comparative analysis of multinational and locally listed firms in Africa.

Authors: Penney, Emmanuel Kofi¹ (AUTHOR) emmanuel.penney@upsamail.edu.gh, Owusu-Ansah, Anthony² (AUTHOR), Amewu, Godfred³ (AUTHOR), Nsor-Ambala, Randolph⁴ (AUTHOR)

Superior Title: Cogent Business & Management. Dec2023, Vol. 10 Issue 2, p1-19. 19p.

Subject Terms: *SOCIAL accounting, *SOCIAL responsibility of business, *DISCLOSURE, SUSTAINABLE development reporting, INSTITUTIONAL environment, DEVELOPING countries

Geographic Terms: SUB-Saharan Africa, AFRICA

Company/Entity: GLOBAL Reporting Initiative (Organization)

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