On April 21, 2021, the European Commission adopted a proposal for a Corporate Sustainability Reporting Directive (CSRD) to amend Directive 2014/95/EU, known as the Non-Financial Reporting Directive (NFRD), transposed in Italy in 2016. It aims to …

This research analysed the sustainability reports of six retail companies that are listed companies in South Africa and part of the FTSE/Johannesburg Stock Exchange (JSE) Responsible Investment Index. A sustainability report provides internal and …

Because of air, water, and waste pollution of corporations and its effect on the environment and agriculture, environmental sustainability disclosure is growingly relevant for shareholders, governments, and regulators. Therefore, listed companies …

Automation—such as machine learning, robotic process automation, and artificial intelligence—is the next major technological leap in accounting and financial reporting, and I empirically study whether public firms’ use of automation technology …

The transparency of corporate disclosure represents one of the fundamental pillars of corporate governance. Sustainability reporting is a corporate practice of public reporting of company economic, environmental, and social impacts and of its …

The social actors, technologies, affordances and business models behind digital media and platforms, such as Facebook, X (previously Twitter), YouTube and Weibo, have changed the practices of science/health reporting. Platformisation offers new …

This chapter discusses several important aspects related to supply chain carbon footprinting. It presents the main motivations for carbon footprinting and describes how carbon footprints can be measured. It introduces different carbon accounting …

Effective stakeholder communication is essential for overcoming the challenges of the principal-agent dilemma in complex stakeholder relationships, enhancing management accountability and active stakeholder engagement. Therefore, transparency of …

In this study, we investigate how Islamic banks in Jordan are implementing sustainability reporting methods. With a focus on the dynamic interaction between ethical principles, regulatory frameworks, and stakeholder expectations, this study adopts …

There have been both challenges and improvements in reporting human trafficking crimes in transportation. This paper explores one element of data collected through the 2021 National Outreach Survey for Transportation (NOST). Through the NOST …

This chapter reviews recent literature to provide an overview of the current state of the field in technological innovation in journalism generally and science and health journalism specifically. This chapter begins by asking, “How can technology …

Green entrepreneurship is a crucial aspect of sustainable development goals. In exploring this discipline, the primary objective of this study is to investigate the relationship between green entrepreneurial intention and sustainable reporting. A …

In today’s world where ‘change’ is arguably the new ‘constant’, accounting professionals are expected to ‘reimagine and redefine’ the future of the profession and the work they do to make them ready for the digital transformation enabled by the …

Die Erfassung der ESG-relevanten Daten ist komplex auf aufwändig. Vereinfachen lässt sich dieser Prozess mit dem Einsatz einer spezifischen ESG-Software, den gesamten Ablauf der Datenerhebung, der Datenzusammenführung und der Datenanalyse im …

This paper investigates regulatory avoidance in the context of private country-by-country reporting (CbCR) introduced as part of the OECD/G20 BEPS initiative. The reporting framework requires multinational companies above a revenue threshold to …