... attribution to the original publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode CSR Discourse analysis Social and environmental reporting Double materiality European green deal At the same time, the very contest itself...

... rights only Corporate governance Sustainability Social and environmental reporting Ownership structure Accounting has experienced considerable development for the past decades, especially in information disclosure (Thijssens et al., 2016). At the same time, sustainability...

... Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only CSR Sustainability Assurance Social and environmental accounting Social and environmental reporting Management capture Accounting service firms are becoming increasingly engaged in corporate social...

... Social and environmental reporting Sustainability Small and medium-sized companies Web tool The backbone of the European economic system is the 23 million small and medium-sized enterprises (SMEs), representing 99.8 percent of all European businesses and employing 67 percent of the total...

.... H1b. The quality of environmental accounting disclosure is positively related to the quality of the AC. Financial reporting Social and environmental reporting Audit committees Voluntary narrative disclosure On the basis of this research, UK regulation, based on the Smith (2003...

...Petros Vourvachis; Thérèse Woodward Purpose – The purpose of this paper is to review the use of content analysis in social and environmental reporting (SER) research. It explores how the relevant literature has evolved over time and particularly how recent developments have affected the validity...