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Displaying 10 articles of 42 total result(s).

Original Article

Audit Committee Characteristics and Environmental Disclosure Quality Among Malaysian Environmentally Sensitive Industries

Nik Amalena Najebah Nik Azman
,
Sharina Mohd Salleh
,
Amirul Syafiq Mohammad Zaidi
,
Heranya A/P Thirunakkarasu
,
Muhammad Azri Abrahem
,
Thatcchayini A/P Koru

Keywords: Environmental reporting, environmentally sensitive industries, environmental disclosure quality, audit committee

Article no: 1

Pages 1-12

Doi: 10.15405/epsbs.2020.12.05.1

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Original Article

Common Sustainability Matter Reporting Affect on Company Values in the Energy Sector

Rozitaayu Zulkifli
ORCiD ,
Kho Guan Khai
ORCiD ,
Angelina Anne Fernandez
ORCiD ,
Shamini Kandasamy
ORCiD

Keywords: Disclosure, Environment, Governance, Reporting, Sustainability

Article no: 95

Pages 1174-1192

Doi: 10.15405/epsbs.2023.11.95

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Original Article

The Problem Of Risk Assessment In The Chemical Industry In Russian Region

Arkadiy Moiseev
,
Elena Berezhnaya
,
Vladimir Berezhnoy
,
Natalya Solovyova
,
Olga Berezhnaya*

Keywords: Chemical industry, risks, risk factors, risk assessment, annual reporting.

Article no: 51

Pages 372-378

Doi: 10.15405/epsbs.2019.12.04.51

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Original Article

 Events after Reporting Period, Misstatements and Earnings Deviation between Quarterly and Annual Accounts

Saidatunur Fauzi Saidin
,
Mazrah Malek
,
Daing Nasir Ibrahim
,
Phua Lian Kee

Keywords: Events after reporting period; earnings reliability; interim reporting; misstatements; quarterly accounts

Article no: 64

Pages 450-456

Doi: 10.15405/epsbs.2016.08.64

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Original Article

ESG-Risks Assessment As A Factor Of Oil And Gas Companies Economic Security

T. Korneeva
,
V. Kozhuhova
,
N. Arkhipova

Keywords: Economic security, non-financial reporting, environmental risks, social risks, governance risks, risk assessment

Article no: 84

Pages 662-671

Doi: 10.15405/epsbs.2020.04.84

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Original Article

Integrated Reporting Disclosure Quality and Firm Performance: Evidence From Japanese Listed Companies

Guo Qian
ORCiD ,
Raedah Sapingi
ORCiD ,
Norhayati Mat Husin
ORCiD

Keywords: Firm performance, integrated reporting disclosure quality, Japanese listed companies

Article no: 13

Pages 150-164

Doi: 10.15405/epfe.23081.13

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Original Article

Integrated Reporting As A New Approach To Characteristics Of The Business-Unit

T.A. Korneeva
,
O.N. Potasheva
,
T.E. Tatarovskaya

Keywords: Integrated reporting, non-financial statements, financial statements, strategic statements, stockholders, transparency.

Article no: 66

Pages 666-676

Doi: 10.15405/epsbs.2019.03.66

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Original Article

Challenges of Gri Sustainability Disclosure Standards Adoption by Africa’s Two Largest Economies

Alhassan Haladu

Keywords: GRI (Global Reporting Initiative), sustainability disclosure, standard disclosures, general standard disclosure, specific standard disclosure

Article no: 1

Pages 1-12

Doi: 10.15405/epsbs.2019.08.1

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