The institutionalisation of social and environmental accounting practices in Europe
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DOI: 10.1108/JAAR-07-2022-0190
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- Coluccia, Benedetta & Barbieri, Roberta & Palmi, Pamela & Natale, Francesco, 2024. "Public ownership and ESG policies: implications for firm productivity in local transportation," Utilities Policy, Elsevier, vol. 89(C).
- Giuseppe Nicolò & Gianluca Zanellato & Benedetta Esposito & Adriana Tiron‐Tudor, 2024. "Cultural dimensions and sustainability disclosure in the banking sector: Insights from a qualitative comparative analysis approach," Business Strategy and the Environment, Wiley Blackwell, vol. 33(8), pages 8086-8101, December.
- Massimiliano Celli & Simona Arduini & Tommaso Beck, 2024. "Corporate Sustainability Reporting Directive (CSRD) and His Future Application Scenario for Italian SMEs," International Journal of Business and Management, Canadian Center of Science and Education, vol. 19(4), pages 1-44, July.
- Leopizzi, Rossella & Palmi, Pamela & Di Cagno, Pierluca, 2023. "Sustainability reporting and electric utilities: A bibliometric analysis," Utilities Policy, Elsevier, vol. 84(C).
- Maria Aluchna & Bogumił Kamiński & Małgorzata Wrzosek, 2024. "Anti-corruption disclosure: evidence from the natural experiment of the Non-Financial Reporting Directive," DECISION: Official Journal of the Indian Institute of Management Calcutta, Springer;Indian Institute of Management Calcutta, vol. 51(2), pages 165-182, June.
- Giuseppe Nicolo' & Francisco Javier Andrades‐Peña, 2024. "Does corporate governance influence environmental, social and governance disclosure practices of state‐owned enterprises? An international study," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 4715-4731, September.
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Keywords
CSR decoupling; Isomorphism; Social and environmental accounting; Directive 2014/95/EU;All these keywords.
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