Value Added as part of Sustainability Reporting: Reporting on Distributional Fairness or Obfuscation?
Article
Haller, Axel, van Staden, Chris J. and Landis, Cristina (2018) Value Added as part of Sustainability Reporting: Reporting on Distributional Fairness or Obfuscation? Journal of Business Ethics 152 (3), pp. 763-781.Alternative links to fulltext
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Details
| Item type | Article | ||||
| Journal or Publication Title | Journal of Business Ethics | ||||
| Publisher | Springer | ||||
| Place of Publication | DORDRECHT | ||||
| Volume | 152 | ||||
| Number of Issue or Book Chapter | 3 | ||||
| Page Range | pp. 763-781 | ||||
| Date | 2018 | ||||
| Date of publication | 28 Jul 2021 17:01 | ||||
| Institutions | Business, Economics and Information Systems > Institut für Betriebswirtschaftslehre > Lehrstuhl für Financial Accounting and Auditing (Prof. Dr. Axel Haller) | ||||
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| Keywords | ENVIRONMENTAL DISCLOSURES; STATEMENT; LEGITIMACY; VOLUNTARY; HISTORY; WATER; Distributional fairness; Value added; Value added statement; CSR reporting; EVG&D; GRI | ||||
| Dewey Decimal Classification | 600 Technology > 650 Management & auxiliary services | ||||
| Status | Published | ||||
| Refereed | Yes, this version has been refereed | ||||
| Created at the University of Regensburg | Yes | ||||
| Item ID | 46723 |
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