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Value Added as part of Sustainability Reporting: Reporting on Distributional Fairness or Obfuscation?

Haller, Axel, van Staden, Chris and Landis, Cristina (2018) Value Added as part of Sustainability Reporting: Reporting on Distributional Fairness or Obfuscation? Journal of Business Ethics (152), pp. 763-781.

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Abstract

Distributional fairness of corporate distributions is an important social issue linked to accounting for equality. Value added and the information contained in the value added statement can conceptually be regarded as a reflection of how the company is managed for all stakeholders. We investigate value added information published in sustainability reports to determine if the information provided ...

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Item type:Article
Date:October 2018
Additional Information (public):date: print
Institutions:Business, Economics and Information Systems > Institut für Betriebswirtschaftslehre > Lehrstuhl für Financial Accounting and Auditing (Prof. Dr. Axel Haller)
Identification Number:
ValueType
10.1007/s10551-016-3338-9DOI
Keywords:Distributional fairness; Value added; Value added statement; CSR reporting; EVG&D; GRI
Dewey Decimal Classification:300 Social sciences > 330 Economics
Status:Published
Refereed:Yes, this version has been refereed
Created at the University of Regensburg:Partially
Item ID:38070

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