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Determinants and value relevance of voluntary assurance of sustainability reports in a mandatory reporting context : evidence from Europe Ghent University
This paper investigates the determinants of sustainability report (SR) assurance and whether this assurance is value relevant within the context of the European Union (EU), where, under the Non-Financial Reporting Directive (NFRD), sustainability reporting is mandatory for large public interest entities (PIE) as of fiscal year 2017. Using a sample of 1832 firm-year observations from 660 European listed companies over the period 2017–2020, the ...
Challenges in sustainability and integrated reporting Ghent University
Determinants of Sustainability Reporting in the Present Institutional Context: The Case of Port Managing Bodies Vrije Universiteit Brussel
Research on the practice of sustainability reporting that is specifically focused on the approach applied by port authorities (or port managing bodies—PMBs) and based on surveys as a data collection method, is very limited. Most research consists of single-case studies, only partly covers the different dimensions related to the implementation of sustainability reporting, or is based on content analysis. This paper offers a multidimensional ...
The Readability of Sustainability Reporting and its Interaction with Company Performance Ghent University
The relationship between corporate performance and the language used in corporate reporting is long-contested. The ‘obfuscation hypothesis’, for instance, which posits that that poorer-performing companies will attempt to conceal bad news through less-readable annual reports, has seen contested evidence amongst scholars. At the same time, however, the strict legal scrutiny that financial annual reporting faces has also been reported to inhibit ...
Dear stakeholder : exploring the language of sustainability reporting : a closer look at readability, sentiment and perception Ghent University
Sustainability Reporting for Inland Port Managing Bodies: A Stakeholder-Based View on Materiality Vrije Universiteit Brussel
Sustainability reporting has been marked by a rise in importance in recent years as it has proved to be an important management tool in the understanding of where an organization is situated along the sustainability pathway. However, industries have shown different behaviors towards embracing this practice. In this paper, we turn our attention to the port industry, using the metropolitan inland Port of Brussels (Belgium) as a case study. ...
Unfolding the complexities of the sustainability reporting process in higher education University of Antwerp
Sustainability reporting is an important tool for the assessment and communication of sustainability performance in the corporate world; however, it is still in its early stages in higher education. Only a limited number of universities around the world have published sustainability reports, and there is still a lack of empirical evidence of how the sustainability reporting process is organized and how it contributes to sustainability ...
A Management Control Perspective of Sustainability Reporting in Higher Education: in Search of a Holistic View KU Leuven
Higher education institutions have been actively attempting to integrate sustainability in their curricula, research, operations, and outreach activities over the last decades. Despite the efforts undertaken, it is currently still challenging for their stakeholders to assess an institution’s sustainability-related activities and the extent of their implementation within the different activities of higher education. Since sustainability reporting ...