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Rahimah Bawai,Hermala Kusumadewi
Pág. 20 - 33
Abstract: This study aims to determine the effect of corporate governance, firm characteristics, disclosure of corporate social responsibility (CSR) on firm value. It analyzes the firms which became the participants of the 2014 Sustainability Report Awar...
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Dávid Tozsér, Zoltán Lakner, Novy Anggraini Sudibyo and Anita Boros
As the relevant European Union directives require in-depth sustainability reporting from large institutions, banks are among the concerned with disclosure obligations. Several institutions prepare self-structured recommendations by which companies are in...
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Elsa Rahmadhanti Syahri
Pág. 23 - 33
Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui pengaruh kinerja keuangan dan kinerja lingkungan terhadap pengungkapan lingkungan di Indonesia. Sampel penelitian adalah 28 perusahaan nonkeuangan yang terdaftar di Bursa Efe...
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Raghu Dharmapuri Tirumala and Kruti Upadhyay
Within the real estate sector, the concept of sustainability has traditionally been associated with green building initiatives. This study broadens the scope by examining environmental disclosure practices across a spectrum of stakeholders, including dev...
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Hestina Muzdalipatul Farha, Lidya Primta Surbakti, Praptiningsih Praptiningsih
Pág. 56 - 69
Manajemen laba riil menjadi cara yang digemari untuk mencapai laba yang diharapkan demi menciptakan reputasi yang baik. Seiring dengan perkembangan tekhnologi, perhatian kepada laba perusahaan mulai turun dan perhatian terbagi pada informasi atas lingkun...
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Lorenza Morales-Alvarado, Graciela M. Scavone, Verónica R. Sanabria
Pág. 164 - 183
En la actualidad, las empresas asumen el compromiso hacia la sustentabilidad mediante la adopción de buenas prácticas de responsabilidad social con sus grupos de interés. Asimismo, diversos organismos internacionales promueven iniciativas que van desde c...
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Antonio Rodrigues Albuquerque Filho,Beatriz Pereira da Silva,Gerlania Coelho da Silva,Gizelli Cristini dos Santos Costa,Victor Anderson da Silva Façanha,Paulo Henrique Vieira Gomes
Pág. 01 - 12
O objetivo deste estudo consiste em analisar a influência do disclosure de gênero na sustentabilidade empresarial das empresas brasileiras que tiveram seus relatórios elaborados no padrão GRI. Para esse fim, o termo ?disclosure de gênero? significa discl...
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Aleksandar Savic,Ljiljana Bonic
Pág. 167 - 182
The research in this paper is focused on the analysis of the environmental performance indicators reporting impact in the context of sustainable development on the profitability of companies. The research focuses on 60 companies in the energy sector in E...
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Karina Pocomucha Valdivia, Cecilia Venegas Morales
Pág. 71 - 94
El objetivo del presente estudio es analizar el nivel de cumplimiento de la información medioambiental de acuerdo con la GRI G4 en los reportes de sostenibilidad de empresas de minería y energía de Perú y Chile. Se busca determinar si los factores tamaño...
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Ksenija Dencic-Mihajlov,Klime Poposki,Milica Pavlovic
Pág. 243 - 257
The paper examines the corporate social responsibility (CSR) reporting practice at the frontier markets by using a comparative review of sustainability reporting practice according to the GRI framework. The research covers 31 companies included in the BE...
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