FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W3037925351> ?p ?o ?g. }

• W3037925351 endingPage "5277" @default.
• W3037925351 startingPage "5277" @default.
• W3037925351 abstract "Corporate reporting and governance are interlinked: Accounting and reporting inventions created the modern company, and without the modern company there is no entity from which to report. Due to its raison d’etre, reporting remained finance-centered, to protect financial capital providers. From the 1970’s, the question of the interests of ‘stakeholders’ emerged, with attempts of ‘social reporting’, ‘corporate social responsibility’, ‘environmental’, and ‘social and environmental’ and finally ‘integrated’ accounting and reporting. These trends are reflected also in the European Union legal framework, both in regulation of especially financial intermediaries and the ‘non-financial’ reporting. This article is based on an extensive literature review, research conducted in the Sustainable Market Actors for Responsible Trade (SMART) project, and socio-legal and economic empirical research based conceptual analysis of the impact of these reporting systems and their relationship to financial accounting and reporting. The result of the research is that sustainability is reduced to focus on institutional investors and other members in the investment supply chain, and climate change issues only, and new regulatory solutions are required. Based on the most recent developments in EU law and in European jurisdictions, possible paths forward are envisaged to encourage sustainability in reporting and assurance, and through that, in governance. As an outcome a set of regulatory reform proposals are given based on the SMART recommendations." @default.
• W3037925351 created "2020-07-02" @default.
• W3037925351 creator A5067371929 @default.
• W3037925351 date "2020-06-30" @default.
• W3037925351 modified "2023-10-12" @default.
• W3037925351 title "Comprehensive Approach to Relevant and Reliable Reporting in Europe: A Dream Impossible?" @default.
• W3037925351 cites W1482915590 @default.
• W3037925351 cites W1519909893 @default.
• W3037925351 cites W1821037551 @default.
• W3037925351 cites W1966481002 @default.
• W3037925351 cites W1972924994 @default.
• W3037925351 cites W1974362098 @default.
• W3037925351 cites W1976898239 @default.
• W3037925351 cites W2005542507 @default.
• W3037925351 cites W2006794023 @default.
• W3037925351 cites W2010232439 @default.
• W3037925351 cites W2015523997 @default.
• W3037925351 cites W2016554687 @default.
• W3037925351 cites W2016721689 @default.
• W3037925351 cites W2019304025 @default.
• W3037925351 cites W2020064036 @default.
• W3037925351 cites W2023783573 @default.
• W3037925351 cites W2030701346 @default.
• W3037925351 cites W2034557927 @default.
• W3037925351 cites W2047427545 @default.
• W3037925351 cites W2053561911 @default.
• W3037925351 cites W2056559431 @default.
• W3037925351 cites W2061037178 @default.
• W3037925351 cites W2078744100 @default.
• W3037925351 cites W2088728777 @default.
• W3037925351 cites W2092434475 @default.
• W3037925351 cites W2110594190 @default.
• W3037925351 cites W2112058983 @default.
• W3037925351 cites W2121209862 @default.
• W3037925351 cites W2121695075 @default.
• W3037925351 cites W2123889342 @default.
• W3037925351 cites W2127252067 @default.
• W3037925351 cites W2140699752 @default.
• W3037925351 cites W2150016342 @default.
• W3037925351 cites W2161226765 @default.
• W3037925351 cites W2177142051 @default.
• W3037925351 cites W2193946162 @default.
• W3037925351 cites W2272508876 @default.
• W3037925351 cites W2283698475 @default.
• W3037925351 cites W2287149221 @default.
• W3037925351 cites W2304595394 @default.
• W3037925351 cites W2323477939 @default.
• W3037925351 cites W2461280790 @default.
• W3037925351 cites W2537784405 @default.
• W3037925351 cites W2538402389 @default.
• W3037925351 cites W2586497527 @default.
• W3037925351 cites W2601338169 @default.
• W3037925351 cites W2611757999 @default.
• W3037925351 cites W2612831650 @default.
• W3037925351 cites W2618971357 @default.
• W3037925351 cites W2738106207 @default.
• W3037925351 cites W2747891566 @default.
• W3037925351 cites W2749434154 @default.
• W3037925351 cites W2771004469 @default.
• W3037925351 cites W2810571820 @default.
• W3037925351 cites W2899133362 @default.
• W3037925351 cites W3033635229 @default.
• W3037925351 cites W3125204639 @default.
• W3037925351 doi "https://doi.org/10.3390/su12135277" @default.
• W3037925351 hasPublicationYear "2020" @default.
• W3037925351 type Work @default.
• W3037925351 sameAs 3037925351 @default.
• W3037925351 citedByCount "10" @default.
• W3037925351 countsByYear W30379253512020 @default.
• W3037925351 countsByYear W30379253512021 @default.
• W3037925351 countsByYear W30379253512022 @default.
• W3037925351 countsByYear W30379253512023 @default.
• W3037925351 crossrefType "journal-article" @default.
• W3037925351 hasAuthorship W3037925351A5067371929 @default.
• W3037925351 hasBestOaLocation W30379253511 @default.
• W3037925351 hasConcept C10138342 @default.
• W3037925351 hasConcept C105639569 @default.
• W3037925351 hasConcept C121955636 @default.
• W3037925351 hasConcept C139569457 @default.
• W3037925351 hasConcept C141261163 @default.
• W3037925351 hasConcept C143910263 @default.
• W3037925351 hasConcept C144133560 @default.
• W3037925351 hasConcept C17744445 @default.
• W3037925351 hasConcept C18903297 @default.
• W3037925351 hasConcept C2779183453 @default.
• W3037925351 hasConcept C2780473208 @default.
• W3037925351 hasConcept C2910001868 @default.
• W3037925351 hasConcept C39389867 @default.
• W3037925351 hasConcept C39549134 @default.
• W3037925351 hasConcept C66204764 @default.
• W3037925351 hasConcept C86803240 @default.
• W3037925351 hasConceptScore W3037925351C10138342 @default.
• W3037925351 hasConceptScore W3037925351C105639569 @default.
• W3037925351 hasConceptScore W3037925351C121955636 @default.
• W3037925351 hasConceptScore W3037925351C139569457 @default.
• W3037925351 hasConceptScore W3037925351C141261163 @default.
• W3037925351 hasConceptScore W3037925351C143910263 @default.
• W3037925351 hasConceptScore W3037925351C144133560 @default.

• next