FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W1480084697> ?p ?o ?g. }

• W1480084697 startingPage "93" @default.
• W1480084697 abstract "INTRODUCTION During the past decade, a continually increasing number of entities have started formal reporting of their sustainability-related activities. These reports commonly are referred to as sustainability, sustainable development, corporate social responsibility (CSR), or environmental, social, and governance (ESG) reports. While some reports focus primarily on a company's environmental impact (sometimes referred to as green reporting), most sustainability reports also focus on social and corporate governance issues. Stakeholder demand for sustainability-related information, not regulatory requirements, appears to motivate this reporting trend. The majority of companies that currently issue sustainability reports follow the guidelines provided by the Global Initiative (GRI), which allows for a choice among three reporting levels that differ with respect to the types of issues and the number of parameters referred to as performance indicators--that must be reported. The GRI guidelines continue to evolve and the 4th generation of the guidelines was recently released (GRI, 2013). Although GRI guidelines can be applied globally across many different industries, other guidelines, some applicable to specific nations/regions or industries, exist as well. This makes inter-company comparability difficult. Currently, most companies that formally report their sustainability activities issue standalone reports that are not integrated with their annual financial or 10-K statements. However, a movement toward combining sustainability reporting with companies' financial results is gaining momentum; this is referred to as Reporting (IR). Some companies, such as Nova Nordisk, Sony, and Hyundai Engineering, already issue integrated report. This movement is supported by the International Integrated Council's (IIRC) efforts to develop a globally applicable IR framework. Sustainability and especially integrated reporting can be very useful to external stakeholders such as investors and customers, but it can also be extremely beneficial to internal users by enhancing the company's ability to effectively and efficiently achieve long-run goals. Relevant, reliable, comparable, and thus useful sustainability and integrated reporting require commitment by an organization's key personnel and by those responsible for the reporting process. While companies tend to rely on accounting professionals to support their sustainability reporting function, IR requires even stronger support from accounting professionals. Accounting professionals are more likely to be supportive if they understand the long-term benefits of high-quality and comparable sustainability and integrated reporting and believe that reporting sustainability information is important. In addition, consensus is necessary regarding the scope, type, and comprehensiveness of the information that will be beneficial to stakeholders to enable them to assess a company's comprehensive impact on the environment and on people and not just profit. Accounting majors represent the future accounting professionals. Many of the current accounting majors have grown up in an environment that strongly values ecologically, ethically, and socially responsible corporate behavior. Their support is necessary to help continue to motivate the trend toward sustainability and integrated reporting and lead to a future in which organizations routinely report their comprehensive performance and their impact on profit, people and planet, also referred to as the Triple Bottom Line. This study investigates accounting majors' perceptions regarding sustainability and integrated reporting. The study focuses on the perceived benefits to multiple stakeholders, the expected scope and type of issues reported, the reporting time frame, and the need for high-quality global sustainability and integrated reporting standards. The study finds that overall students majoring in accounting tend to support both sustainability and integrated reporting. …" @default.
• W1480084697 created "2016-06-24" @default.
• W1480084697 creator A5057921946 @default.
• W1480084697 date "2014-07-01" @default.
• W1480084697 modified "2023-09-28" @default.
• W1480084697 title "The Benefits of Sustainability and Integrated Reporting: An Investigation of Accounting Majors' Perceptions" @default.
• W1480084697 hasPublicationYear "2014" @default.
• W1480084697 type Work @default.
• W1480084697 sameAs 1480084697 @default.
• W1480084697 citedByCount "5" @default.
• W1480084697 countsByYear W14800846972016 @default.
• W1480084697 countsByYear W14800846972019 @default.
• W1480084697 countsByYear W14800846972020 @default.
• W1480084697 crossrefType "journal-article" @default.
• W1480084697 hasAuthorship W1480084697A5057921946 @default.
• W1480084697 hasConcept C10138342 @default.
• W1480084697 hasConcept C114614502 @default.
• W1480084697 hasConcept C121955636 @default.
• W1480084697 hasConcept C141261163 @default.
• W1480084697 hasConcept C144133560 @default.
• W1480084697 hasConcept C17744445 @default.
• W1480084697 hasConcept C18903297 @default.
• W1480084697 hasConcept C197947376 @default.
• W1480084697 hasConcept C201305675 @default.
• W1480084697 hasConcept C205266134 @default.
• W1480084697 hasConcept C2779183453 @default.
• W1480084697 hasConcept C2780473208 @default.
• W1480084697 hasConcept C33923547 @default.
• W1480084697 hasConcept C39389867 @default.
• W1480084697 hasConcept C39549134 @default.
• W1480084697 hasConcept C52407799 @default.
• W1480084697 hasConcept C66204764 @default.
• W1480084697 hasConcept C86803240 @default.
• W1480084697 hasConceptScore W1480084697C10138342 @default.
• W1480084697 hasConceptScore W1480084697C114614502 @default.
• W1480084697 hasConceptScore W1480084697C121955636 @default.
• W1480084697 hasConceptScore W1480084697C141261163 @default.
• W1480084697 hasConceptScore W1480084697C144133560 @default.
• W1480084697 hasConceptScore W1480084697C17744445 @default.
• W1480084697 hasConceptScore W1480084697C18903297 @default.
• W1480084697 hasConceptScore W1480084697C197947376 @default.
• W1480084697 hasConceptScore W1480084697C201305675 @default.
• W1480084697 hasConceptScore W1480084697C205266134 @default.
• W1480084697 hasConceptScore W1480084697C2779183453 @default.
• W1480084697 hasConceptScore W1480084697C2780473208 @default.
• W1480084697 hasConceptScore W1480084697C33923547 @default.
• W1480084697 hasConceptScore W1480084697C39389867 @default.
• W1480084697 hasConceptScore W1480084697C39549134 @default.
• W1480084697 hasConceptScore W1480084697C52407799 @default.
• W1480084697 hasConceptScore W1480084697C66204764 @default.
• W1480084697 hasConceptScore W1480084697C86803240 @default.
• W1480084697 hasIssue "1" @default.
• W1480084697 hasLocation W14800846971 @default.
• W1480084697 hasOpenAccess W1480084697 @default.
• W1480084697 hasPrimaryLocation W14800846971 @default.
• W1480084697 hasRelatedWork W1019647237 @default.
• W1480084697 hasRelatedWork W155390131 @default.
• W1480084697 hasRelatedWork W1564728199 @default.
• W1480084697 hasRelatedWork W1589980133 @default.
• W1480084697 hasRelatedWork W1604097562 @default.
• W1480084697 hasRelatedWork W19716172 @default.
• W1480084697 hasRelatedWork W2032470722 @default.
• W1480084697 hasRelatedWork W2056559431 @default.
• W1480084697 hasRelatedWork W2103771156 @default.
• W1480084697 hasRelatedWork W2186321573 @default.
• W1480084697 hasRelatedWork W2188280138 @default.
• W1480084697 hasRelatedWork W2273625363 @default.
• W1480084697 hasRelatedWork W2333134677 @default.
• W1480084697 hasRelatedWork W2578313226 @default.
• W1480084697 hasRelatedWork W2600695331 @default.
• W1480084697 hasRelatedWork W2800131295 @default.
• W1480084697 hasRelatedWork W2972764119 @default.
• W1480084697 hasRelatedWork W2985634206 @default.
• W1480084697 hasRelatedWork W3011727310 @default.
• W1480084697 hasRelatedWork W330638533 @default.
• W1480084697 hasVolume "17" @default.
• W1480084697 isParatext "false" @default.
• W1480084697 isRetracted "false" @default.
• W1480084697 magId "1480084697" @default.
• W1480084697 workType "article" @default.