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The Expansion of Non-Financial Reporting: An Exploratory Study

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  1. Hammed Afolabi & Ronita Ram & Gunnar Rimmel, 2022. "Harmonization of Sustainability Reporting Regulation: Analysis of a Contested Arena," Sustainability, MDPI, vol. 14(9), pages 1-26, May.
  2. Katherine Leanne Christ & Roger Leonard Burritt, 2019. "Implementation of sustainable development goals: The role for business academics," Australian Journal of Management, Australian School of Business, vol. 44(4), pages 571-593, November.
  3. Naima Lassoued & Imen Khanchel, 2023. "Voluntary CSR disclosure and CEO narcissism: the moderating role of CEO duality and board gender diversity," Review of Managerial Science, Springer, vol. 17(3), pages 1075-1123, April.
  4. Kim T. Baumgartner & Carolin A. Ernst & Thomas M. Fischer, 2022. "How Corporate Reputation Disclosures Affect Stakeholders’ Behavioral Intentions: Mediating Mechanisms of Perceived Organizational Performance and Corporate Reputation," Journal of Business Ethics, Springer, vol. 175(2), pages 361-389, January.
  5. Francesco Badia & Enrico Bracci & Mouhcine Tallaki, 2020. "Quality and Diffusion of Social and Sustainability Reporting in Italian Public Utility Companies," Sustainability, MDPI, vol. 12(11), pages 1-17, June.
  6. Dubravka Vlašić & Katarina Poldrugovac, 2022. "Non-Financial Information in Hotel Companies," Sustainability, MDPI, vol. 14(16), pages 1-13, August.
  7. Beat Reber & Agnes Gold & Stefan Gold, 2022. "ESG Disclosure and Idiosyncratic Risk in Initial Public Offerings," Journal of Business Ethics, Springer, vol. 179(3), pages 867-886, September.
  8. Ferran Curtó-Pagès & Enrique Ortega-Rivera & Marc Castellón-Durán & Eva Jané-Llopis, 2021. "Coming in from the Cold: A Longitudinal Analysis of SDG Reporting Practices by Spanish Listed Companies Since the Approval of the 2030 Agenda," Sustainability, MDPI, vol. 13(3), pages 1-27, January.
  9. Malgorzata Janicka & Artur Sajnog, 2021. "The European Union’s Environmental Policy and Long-Term Investments of Enterprises," European Research Studies Journal, European Research Studies Journal, vol. 0(4B), pages 335-355.
  10. Federico Barnabè & Maria Cleofe Giorgino & Martin Kunc, 2019. "Visualizing and managing value creation through integrated reporting practices: a dynamic resource-based perspective," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 537-575, June.
  11. Teresa Eugénio & Sónia Gomes & Manuel Castelo Branco & Ana Isabel Morais, 2022. "Non-Financial Reporting and Assurance: A New Opportunity for Auditors? Evidence from Portugal," Sustainability, MDPI, vol. 14(20), pages 1-15, October.
  12. Camelia-Daniela Hategan & Ruxandra-Ioana Pitorac & Nicoleta-Daniela Milu, 2021. "Assessment of the Mandatory Non-Financial Reporting of Romanian Companies in the Circular Economy Context," IJERPH, MDPI, vol. 18(24), pages 1-17, December.
  13. Tomasz L. Nawrocki & Danuta Szwajca, 2022. "The Importance of Selected Aspects of a Company’s Reputation for Individual Stock Market Investors—Evidence from Polish Capital Market," Sustainability, MDPI, vol. 14(15), pages 1-15, July.
  14. Ruggiero, Pasquale & Bachiller, Patricia, 2023. "Seeing more than reading:The visual mode in utilities' sustainability reports," Utilities Policy, Elsevier, vol. 83(C).
  15. Valter Cantino & Alain Devalle & Simona Fiandrino & Donatella Busso, 2019. "The level of compliance with the Italian Legislative Decree No. 254/2016 and its determinants: Insights from Italy," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(1), pages 113-143.
  16. Tommy Gärling & Magnus Jansson, 2021. "Sustainable Investment: Consequences for Psychological Well-Being," Sustainability, MDPI, vol. 13(16), pages 1-10, August.
  17. Michele Siri & Shanshan Zhu, 2019. "Will the EU Commission Successfully Integrate Sustainability Risks and Factors in the Investor Protection Regime? A Research Agenda," Sustainability, MDPI, vol. 11(22), pages 1-23, November.
  18. Mansi Jain & Gagan Deep Sharma & Mrinalini Srivastava, 2019. "Can Sustainable Investment Yield Better Financial Returns: A Comparative Study of ESG Indices and MSCI Indices," Risks, MDPI, vol. 7(1), pages 1-18, February.
  19. Valentina Vasile & Mirela Panait & Paolo Piciocchi & Maria Antonella Ferri & Maria Palazzo, 2022. "Performance management and sustainable development: an exploration of non-financial performance of companies with foreign capital in Romania," Italian Journal of Marketing, Springer, vol. 2022(3), pages 371-400, September.
  20. Juan Pineiro-Chousa & Noelia Romero-Castro & Marcos Vizcaíno-González, 2019. "Inclusions in and Exclusions from the S&P 500 Environmental and Socially Responsible Index: A Fuzzy-Set Qualitative Comparative Analysis," Sustainability, MDPI, vol. 11(4), pages 1-31, February.
  21. Elżbieta Izabela Szczepankiewicz & Joanna Błażyńska & Beata Zaleska & Farid Ullah & Windham Eugene Loopesko, 2022. "Compliance with Corporate Governance Principles by Energy Companies Compared with All Companies Listed on the Warsaw Stock Exchange," Energies, MDPI, vol. 15(17), pages 1-28, September.
  22. Hilbrich, Sören & Berensmann, Kathrin & Artmann, Giovanna & Ashman, Sam & Herbold, Theresa & Lötters-Viehof, Steffen & Monti, Agnese & Paffhausen, Felix & Roigk, Stephanie & Steenkamp, Lee-Ann, 2023. "The implementation of sustainability taxonomies: The case of South Africa," IDOS Discussion Papers 15/2023, German Institute of Development and Sustainability (IDOS).
  23. Ionel Bostan & Ionela-Corina Chersan & Magdalena Danileț & Mihaela Ifrim & Viorica Chirilă, 2020. "Investigations Regarding the Linguistic Register Used by Managers to Convey to Stakeholders a Positive View of Their Company, in the Context of the Business Sustainability Desideratum," Sustainability, MDPI, vol. 12(17), pages 1-19, August.
  24. Hans B. Christensen & Luzi Hail & Christian Leuz, 2021. "Mandatory CSR and sustainability reporting: economic analysis and literature review," Review of Accounting Studies, Springer, vol. 26(3), pages 1176-1248, September.
  25. Patrizia Gazzola & Roberta Pezzetti & Stefano Amelio & Daniele Grechi, 2020. "Non-Financial Information Disclosure in Italian Public Interest Companies: A Sustainability Reporting Perspective," Sustainability, MDPI, vol. 12(15), pages 1-16, July.
  26. Wangwei Lin, 2022. "Corporate Non-Financial Reporting in the UK: Diversions from the EU Sustainability Reporting Framework," Sustainability, MDPI, vol. 14(15), pages 1-18, July.
  27. Fulop Kinga-Erzsebet, 2023. "Integrated Reporting To Regional Water And Sewerage Operators In Romania," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 6, pages 146-152, December.
  28. Elżbieta Izabela Szczepankiewicz & Windham Eugene Loopesko & Farid Ullah, 2022. "A Model of Risk Information Disclosures in Non-Financial Corporate Reports of Socially Responsible Energy Companies in Poland," Energies, MDPI, vol. 15(7), pages 1-34, April.
  29. Ries Breijer & René P. Orij, 2022. "The Comparability of Non-Financial Information: An Exploration of the Impact of the Non-Financial Reporting Directive (NFRD, 2014/95/EU)," Accounting in Europe, Taylor & Francis Journals, vol. 19(2), pages 332-361, May.
  30. Niccol? Comerio & Patrizia Tettamanzi, 2019. "Systematic literature network analysis in accounting: A first application on integrated reporting research," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(2), pages 73-95.
  31. Ramiz ur Rehman & Muhammad Zain ul Abidin & Rizwan Ali & Safwan Mohd Nor & Muhammad Akram Naseem & Mudassar Hasan & Muhammad Ishfaq Ahmad, 2021. "The Integration of Conventional Equity Indices with Environmental, Social, and Governance Indices: Evidence from Emerging Economies," Sustainability, MDPI, vol. 13(2), pages 1-27, January.
  32. Davor Zoričić & Goran Knežević & Marija Miletić & Denis Dolinar & Danijela Miloš Sprčić, 2022. "Integrated Risk Analysis of Aggregators: Policy Implications for the Development of the Competitive Aggregator Industry," Energies, MDPI, vol. 15(14), pages 1-22, July.
  33. Bui, Binh & Houqe, Muhammad Nurul & Zaman, Mahbub, 2020. "Climate governance effects on carbon disclosure and performance," The British Accounting Review, Elsevier, vol. 52(2).
  34. Bruce K. Behn & Francesca Rossignoli & Silvano Corbella, 2019. "Beyond financial reporting disclosures," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(2), pages 5-8.
  35. Francesco Manta & Annunziata Tarulli & Domenico Morrone & Pierluigi Toma, 2020. "Toward a Quadruple Bottom Line: Social Disclosure and Financial Performance in the Banking Sector," Sustainability, MDPI, vol. 12(10), pages 1-18, May.
  36. Rita Almeida & José Ángel Pérez-López & Rute Abreu, 2022. "Digital Corporate Social Responsibility Reporting in the Water Industry," Water Resources Management: An International Journal, Published for the European Water Resources Association (EWRA), Springer;European Water Resources Association (EWRA), vol. 36(11), pages 3929-3947, September.
  37. Dimos Andronoudis & Diogenis Baboukardos & Fanis Tsoligkas, 2024. "How the information content of integrated reporting flows into the stock market," Post-Print hal-04389552, HAL.
  38. Elżbieta Izabela Szczepankiewicz, 2021. "Identification of Going-Concern Risks in CSR and Integrated Reports of Polish Companies from the Construction and Property Development Sector," Risks, MDPI, vol. 9(5), pages 1-31, May.
  39. Rahul Govind Pramani & Sandeep Goel & Rupamanjari Sinha Ray & A. Sarath Babu, 2023. "Corporate governance practices in the mining industry of India: an application of CG index," Mineral Economics, Springer;Raw Materials Group (RMG);Luleå University of Technology, vol. 36(3), pages 481-498, September.
  40. Maria Misiuda & Maik Lachmann, 2022. "Investors’ Perceptions of Sustainability Reporting—A Review of the Experimental Literature," Sustainability, MDPI, vol. 14(24), pages 1-24, December.
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