نتایج جستجو برای: corporate reporting

تعداد نتایج: 138226  

Journal: :Environmental Economics 2022

Sustainability reporting has become a practice of the majority and is decided by boards directors as supreme governing body in decision-making process companies. The paper provides high-view picture visualizes research to portray historical shifts sustainability nexus corporate governance through an analysis utilizing CiteSpace software on 935 articles published Web Science Core Collection from...

Journal: :Circular Economy and Sustainability 2021

Sustainable development is nowadays an issue of highest importance for business and society in order to deal with global challenges. “Bioeconomy” also evolving rapidly on the grounds that a bio-based, or renewables-based economy, instead current fossil fuels-based crucial resolving complex challenges climate change ecosystem depletion. The purpose this paper investigate Global Reporting Initiat...

Journal: :IRMJ 2006
Ram S. Sriram Indrarini Laksmana

We investigate whether corporations are following the “best disclosure practices” when presenting business reports on their Web sites. As a benchmark, we use the recommendations made by the Jenkins Committee (1994) to improve corporate reporting practices, to evaluate reports presented on corporate Web sites for their value, relevance, and quality of information. We compute a disclosure score u...

ژورنال: :پژوهشهای حسابداری مالی وحسابرسی 2016
رضا جامعی آزاده رستمیان

یکی از نقش های مهَم اطلاعات حسابداری مالی کمک به استفاده کنندگان صورت های مالی در قالب پیش بینی های سود آتی شرکت است. از طرفی برای افزایش کیفیت گزارشگری مالی بهبود نظام راهبری شرکتی موضوعی انکارناپذیر است. یکی از ارکان اصلی راهبری شرکتی کمیته حسابرسی است. درک و دانش اعضای با تجربه کمیته حسابرسی، ارزش گزارشگری مالی و حسابرسی شرکت را افزایش می دهند. پژوهش حاضر ارتباط تخصص مالی اعضای کمیته حسابرسی ...

Journal: :International Journal of Accounting and Economics Studies 2015

Journal: :Water Resources Management 2022

Abstract Companies in the Water Industry present digital Corporate Social Responsibility (CSR) agenda and, also, social and environmental commitment to their stakeholders through websites. The purpose of this research is assess CSR Portuguese companies Industry. Furthermore, examines factors that impacts on status online disclosure. authors analyze information published websites companies, oper...

Journal: :International Journal of Economics and Business Administration 2019

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