Journal ArticleDOI
Connecting the COVID-19 pandemic, environmental, social and governance (ESG) investing and calls for ‘harmonisation’ of sustainability reporting
TLDR
In this article, the authors examine the call for harmonization of sustainability reporting frameworks and standards that occurred alongside an increase in environmental, social and governance (ESG) investing during the COVID-19 pandemic.About:
This article is published in Critical Perspectives on Accounting.The article was published on 2021-03-23. It has received 116 citations till now. The article focuses on the topics: Sustainability & Sustainability reporting.read more
Citations
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Towards a conceptual framework for non-financial reporting inclusive of pandemic and climate risk reporting
TL;DR: In this paper, the authors evaluate the adequacy of climate- and pandemic-related risk reporting in three industries that are both significantly impacted by the COVID-19 pandemic and are at risk from climate change.
Journal ArticleDOI
The Global Reporting Initiative’s (GRI) past, present and future: critical reflections and a research agenda on sustainability reporting (standard-setting)
TL;DR: In this article , a critical reflection and analysis of research on the Global Reporting Initiative's achievements and the influence of the International Financial Reporting Standards (IFRS) Foundation's initiative to develop global sustainability reporting standards is presented.
Journal ArticleDOI
Sustainability and Employability in the Time of COVID-19. Youth, Education and Entrepreneurship in EU Countries
TL;DR: In this article , the influence of the COVID-19 pandemic in the economic field, especially at the labor market level, has been analyzed, and the role played by the labour market and employability in mantling an optimal function at the social and economic level.
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A commentary on the “new” institutional actors in sustainability reporting standard-setting: a European perspective
TL;DR: In this paper , the progress and future prospects of two relatively new institutions in this field are discussed: the European Commission (EC), together with the European Financial Reporting Advisory Group (EFRAG), and the International Financial Reporting Standards (IFRS) Foundation.
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The impact of audit committee characteristics on ESG performance in the European Union member states: Empirical evidence before and during the COVID-19 pandemic
TL;DR: In this article , the impact of audit committee characteristics on environmental, social and governance (ESG) performance for European listed companies is investigated, and the results show that audit committee independence and expertise have a significant positive effect on ESG performance.
References
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Journal ArticleDOI
Accounting and the construction of the governable person.
Peter Miller,Ted O'Leary +1 more
TL;DR: In this article, the authors explore the connections of standard costing and budgeting with scientific management and industrial psychology, and suggest some elements of a theoretical understanding of accounting which would locate it in its interrelation with other projects for the social and organisational management of individual lives.
Journal ArticleDOI
Corporate social reporting practices in western europe: legitimating corporate behaviour?☆☆☆
TL;DR: In this article, a sample of 150 annual reports from six European countries was examined using content analysis and the results indicated that company size, industrial grouping and country of domicile all influence corporate social reporting patterns.
Journal ArticleDOI
The ethical, social and environmental reporting‐performance portrayal gap
TL;DR: In this paper, the authors assess the extent to which corporate reporting on ethical, social and environmental issues reflects corporate performance in case study company Alpha and conclude that reports do not demonstrate a high level of accountability to key stakeholder groups on ethical and social issues, and the potential of recent standards or guidelines developed by the Global Reporting Initiative (GRI) and the Institute of Social and Ethical AccountAbility (AccountAbility).
Journal ArticleDOI
Measurement of Corporate Social Action: Discovering Taxonomy in the Kinder Lydenburg Domini Ratings Data
TL;DR: In this article, a classification of corporate social action underlying the Social Ratings Data compiled by Kinder Lydenburg Domini Analytics, Inc. is presented, comparing extant typologies of c...
Journal ArticleDOI
Towards a critical understanding of accounting: The case of cost accounting in the U.K., 1914–1925☆
TL;DR: This paper examined the interplay between knowledge, techniques, institutions and occupational claims in management accounting during the First World War and immediately following years in the UK during the immediate following years, and found that this provided an ideal context for considering one part of the genealogy of management accounting.
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