Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 42 for “"Sustainability Reporting"”.
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Bridging the GAP: A Sustainability Reporting Analysis of Company X
… role of the GRI 2022 Standards as a driver for sustainability reporting readiness at Company X, assessing whether alignment with GRI’s environmental indicators can enhance the company’s existing environmental management framework and support broader sustainable development objectives. This was …
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The shifting sands of transparency: Sustainability reporting in New Zealand
… companies across the Asia Pacific region used sustainability reporting as a tool to inform and manage the impacts of their activities on society, the environment, and the economy. There are now over 400 sustainability reporting instruments being used in 64 countries, 80% of which are introduced …
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An assessment of environmental indicator data quality in GRI sustainability reporting
This project assessed whether the Global Reporting Initiative (GRI) focuses on providing true environmental indicator reporting within its framework. The analysis focused on environmental indicator data quality through observation of the data collection process for a sustainability report. …
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The Emergence of Sustainability Reporting in Pakistan – The Institutional Logics Perspective
… and processual dynamics behind the emergence of sustainability reporting (hereafter SR) in Pakistan. It investigates both the emergence of the SR field, as well as logics and processes of the initiation and implementation of SR in eight organisations. This study utilises the institutional logics …
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The integration of circular economy within corporate sustainability reporting: towards a framewok
Apesar da adoção crescente de iniciativas de desenvolvimento sustentável, as economias baseadas no consumo e na extração de materiais e energia não conseguem abordar questões globais como o esgotamento de recursos, as alterações climáticas e a perda de biodiversidade. Como resultado, académicos e …
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What's the story? : an exploration of North America's pipeline industry's sustainability reporting practice
… industry discloses and fails to disclose in its sustainability reporting, this study undertook a disclosure index analysis based on the GRI's G3 framework to analyze the industry's sustainability reporting archive for 2009 through 2012. This study finds that the story that the pipeline industry …
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A Pythian Exploration of the Corporate Social Responsibility/Sustainability Reporting Requirements of Millennial Leaders
Corporate social responsibility/sustainability (CSR/S) reporting is not fit for purpose. It needs to change to meet the needs of Millennial business leaders, who place a stronger emphasis on sustainability, authenticity, and stakeholder impact, when compared to previous generations. CSR/S reporting …
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The Role of Sustainable Intrapreneurs in Promoting Corporate Sustainability and Sustainability reporting in India
… sustainable intrapreneurs in advancing corporate sustainability and sustainability reporting in Indian organisations. Using qualitative case studies, the research explores how intrapreneurs promote sustainability initiatives and how contextual factors, including sociocultural norms, institutional …
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Examining the institutional work of sustainability reporting managers and sustainability assurance providers: An institutional work perspective
Sustainability reporting and sustainability assurance are new accounting technologies which have been introduced to assist organisations in transitioning to a sustainable growth model. The overarching research objective guiding this study is to understand how sustainability reporting managers …
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Sustainable future for Hong Kong: An assessment of current sustainability reporting trends, attitudes and future developments
… to meet the needs of the people. Sustainability reporting, also known as Corporate Social Responsibility (CSR) reporting, helps companies and organizations measure, understand, and communicate their economic, environmental, social and governance performance and impacts (i.e., …
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An investigation into the evolution of sustainability reporting among the JSE top 10 socially-responsible companies
Corporate sustainability reporting is an important part of corporate reporting, and also an important part of creating a visibility about the sustainable agenda of corporates. Motivated by a lack of in-depth information about how this practise has evolved in South Africa; the objectives of this …
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The factors influencing corporate sustainability reporting in Sri Lanka : an application of the theory of planned behaviour
… factors on their intention to engage in sustainability reporting (SR) and the relationship between these intentions and the SR behaviour of Sri Lankan companies. This thesis is motivated by the need to contribute to the limited research on SR from a developing country's perspective, the …
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The factors influencing corporate sustainability reporting in Sri Lanka : an application of the theory of planned behaviour
… factors on their intention to engage in sustainability reporting (SR) and the relationship between these intentions and the SR behaviour of Sri Lankan companies. This thesis is motivated by the need to contribute to the limited research on SR from a developing country's perspective, the …
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Critical assessment of environmental sustainability reporting using the GRI G4 guidelines: A case study of the South African gold sector
Sustainability reports ought to be key channels for communication with stakeholders, enhancing organisational accountability and transparency. However, the proliferation of sustainability metrics and the voluntary nature of reporting leads to inconsistencies in the quality of sustainability …
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RENDICONTAZIONE DI SOSTENIBILITÀ E ATTESTAZIONE DI CONFORMITÀ DEL REVISORE
… some corporations, with particular reference to sustainability reporting (formerly non-financial reporting) under Directive EU No. 2022/2464, known as the Corporate Sustainability Reporting Directive (or “CSRD”). In the first chapter, this paper conducts a reconnaissance of the regulation of such …
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Forging the Future: Climate Change Disclosure, Role Expectations, and the Identity of Professional Accountants
… identity of professional accountants in CCA and sustainability reporting. It presents three individual studies, comprising of i) a comprehensive review on CCD literature with a conceptual framework and future agendas (published paper), ii) the multiple stakeholders’ role expectations of …
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Creating a non-financial reporting framework for companies in Malta
… mandatory and/or voluntary requirements on sustainability reporting. However, in Malta most of the current non-financial reporting carried out by companies is sporadic. One of the main reasons for this is because there is no sustainability reporting framework for companies in Malta to adhere …
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Towards a better understanding of the reporting of intagible assets and intellectual capital: portuguese evidence
… and content analysis methods to investigate the reporting of intangible assets and intellectual capital in the annual reports and sustainability reports of Portuguese companies. Among the principal findings is that after controlling for fixed effects, recognised intangible assets are …
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Implications of the distinct or interchangeable use of the terms “ESG” and “sustainability” on reporting by global banks in the context of COVID-19
The use of the buzzwords “ESG” and “sustainability” has been on the rise. Although used interchangeably, the terms “ESG” and “sustainability” have different meanings. This study explored the differences and similarities between the ESG disclosures and sustainability disclosures of banks, including …
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