欧洲企业可持续发展报告:范围审查

IF 4.6 Q1 BUSINESS, FINANCE Accounting in Europe Pub Date : 2022-12-30 DOI:10.1080/17449480.2022.2149345
Tami Dinh, A. Husmann, G. Melloni
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引用次数: 8

摘要

摘要本文对欧洲可持续性报告研究进行了范围界定综述。以前的可持续性研究没有对欧洲环境的关键特征进行全面的讨论。尽管它们在欧洲经济中发挥着重要作用,但对中小企业和金融机构(即保险公司和银行)的研究有限。此外,鉴于监管机构对欧盟范围和全球可持续性标准的目标,南欧地区,特别是东欧地区至关重要,却被忽视了。最后,关于可持续性报告的非财务影响的研究也很有限,只有少数研究区分了以利益相关者为导向和以股东为导向的国家。这对于财务业绩之外的可持续性的整体观点是必要的。基于为欧洲背景确定的实质性问题,我们的研究提供了一个基于欧洲可持续发展研究现状的全面而严格的科学证据的研究议程。
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Corporate Sustainability Reporting in Europe: A Scoping Review
ABSTRACT This paper provides a scoping review of European sustainability reporting studies. Previous sustainability studies do not offer a comprehensive discussion of features key to the European setting. Despite their important role in the European economy, research on small and medium-sized enterprises (SMEs) and financial institutions (i.e. insurers and banks) is limited. Furthermore, regions in southern and particularly eastern Europe, which are critical given regulators’ objectives for European Union-wide and global sustainability standards, are neglected. Finally, studies on non-financial effects of sustainability reporting are also limited, and only a few studies differentiate between stakeholder- and shareholder-oriented countries. This is needed for a holistic view on sustainability beyond financial performance. Based on material issues identified for the European context, our study provides a research agenda based on comprehensive and rigorous scientific evidence on the state of the art of sustainability research in Europe.
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来源期刊
Accounting in Europe
Accounting in Europe BUSINESS, FINANCE-
CiteScore
5.00
自引率
7.10%
发文量
14
期刊最新文献
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