Sustainability Accounting, Management and Policy Journal: Volume 9 Issue 1

Investment considerations and impressions of integrated reporting: Evidence from Taiwan

Pei-Chi Kelly Hsiao, Martin Kelly

Integrated reporting (IR) aims to improve the quality of information available to capital providers. While IR is associated with decreases in investor uncertainty and increases in…

Performance auditing in Germany concerning environmental issues

Dietmar Weihrich

This paper aims to provide knowledge concerning performance auditing by examining the implementation in Germany. The text shows how the principles of performance auditing are…

An analysis of the methodologies adopted by CSR rating agencies

Khaled Saadaoui, Teerooven Soobaroyen

This paper aims to analyse the similarities and differences in the methodologies adopted by corporate social responsibility (CSR) rating agencies.

Voluntary corporate social responsibility disclosure and religion

Paul A. Griffin, Estelle Y. Sun

This study examines the relation between voluntary corporate social responsibility (CSR) disclosure and the local religious norms of firms’ stakeholders. Little is known about how…