Purpose This study aims to examine whether there exists any relationship between corporate biodiversity reporting decision (CBRD) and environmental performance (CEP). Design/methodology/approach The primary sample contains 442 firm-year observations over a period of 13 years (2008–2020) for 34 listed Finnish companies. Based on both legitimacy theory voluntary disclosure theory, 2 logit regress...

Research has shown that an adverse security event such as a security breach negatively affects stock price and market valuation of the company. Such events result in substantial loss of reputation and engenders negative corporate image in company’s stakeholders. Under such crises, literature has demonstrated that companies devise crisis response strategies to counter the negative effects of the...

the purpose of this paper is to investigate the impact of voluntary disclosure about corporate social responsibility (csr) on firm’s financial performance. first, a state of the art about corporate social responsibility and social reporting is presented. after that, the problems of measurement of csr are indicated and the hypotheses are proposed. in the empirical analysis, regression models are...

Corporate performance management (CPM) applications are primarily used by the office of finance to support the core financial processes of consolidation, reporting and budgeting; however, they're increasingly being used outside of corporate finance to help link corporate and operational plans, to provide wider access to financial analytics, and to help develop strategies that deliver in regard ...

both academic and auditing firms have been searching for ways to detect corporate fraud. The main objective of this study was to present a model to detect financial reporting fraud by companies listed on Tehran Stock Exchange (TSE) using genetic algorithm. For this purpose, consistent with theoretical foundations, 21 variables were selected to predict fraud in financial reporting that finally, ...

The ongoing development and the alterations of sustainability reporting, like the change towards internet-based reporting which allows stakeholder orientation and integration of supply chain disclosure, will lead to an increased generation of sustainability reports (or corporate social responsibility reporting). By April 2012, 53% of the S&P 500 companies provide corporate sustainability report...

exposes. The news, as Hamilton (2004) remarks, is an “information good,” a thing to be sold to advertisers and audiences. Although major corporate scandals get news coverage when they break, news organizations do not invest heavily in investigating private-sector actions (→ Investigative Reporting). News organizations and journalists do not so much promote corporate power as they ignore it, all...

There is general understanding that mining operations may cause significant damages to the natural environment, pose threats to the livelihoods of local communities and public health, violate human rights, and undermine democracy. For a long time, these concerns were ignored. The mining industry has nonetheless become a leader in social and environmental reporting. Yet, reporting practice in th...