Value added: A comparative study
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- Alessio Faccia & Francesco Manni & Fabian Capitanio, 2021. "Mandatory ESG Reporting and XBRL Taxonomies Combination: ESG Ratings and Income Statement, a Sustainable Value-Added Disclosure," Sustainability, MDPI, vol. 13(16), pages 1-17, August.
- Giuseppe IANNIELLO, 2010. "The voluntary disclosure of the value added statement in annual reports of Italian listed companies," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 56(8), pages 368-378.
- El-Sharkawys, Mosaad M., 1994. "The Value Added Statement: an Investigation of Some Accounting Issues," Ethiopian Journal of Economics, Ethiopian Economics Association, vol. 3(1), pages 1-90.
- Axel Haller & Chris J. van Staden & Cristina Landis, 2018. "Value Added as part of Sustainability Reporting: Reporting on Distributional Fairness or Obfuscation?," Journal of Business Ethics, Springer, vol. 152(3), pages 763-781, October.
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