F Doni
YOU?
Author Swipe
View article: Exploring Biodiversity Disclosure and Financial Performance in the European Context: The Moderating Role of Board Experience
Exploring Biodiversity Disclosure and Financial Performance in the European Context: The Moderating Role of Board Experience Open
In recent years, the growing recognition of biodiversity as a pivotal pillar in environmental and economic stability has intensified. Its role extends beyond ecological preservation, influencing business resilience, risk management and lon…
View article: Women in the top management team: bridging the gender divide in advanced technologies
Women in the top management team: bridging the gender divide in advanced technologies Open
Purpose This study addresses the persistent issue of gender diversity in the high-tech sector, where women remain particularly underrepresented. We investigated the relationship between the presence of women managers and the percentage of …
View article: From Stars to Sustainability: An Integrated Analysis of Sustainable Practices and Environmental Policies in Maldives Resorts
From Stars to Sustainability: An Integrated Analysis of Sustainable Practices and Environmental Policies in Maldives Resorts Open
The present work analyzed sustainability practices and environmental policies in the Maldives’ tourism sector, focusing on resorts classified using star ratings. Using a mixed-method approach, we examined sustainability reports from 133 re…
View article: Are Artificial Intelligence and Circular Economy Activities ‘Run‐of‐the‐Mill’ in Integrated Reporting?
Are Artificial Intelligence and Circular Economy Activities ‘Run‐of‐the‐Mill’ in Integrated Reporting? Open
This study aims to investigate the nexus of artificial intelligence (AI) and circular economy (CE) activities in integrated reporting (IR) practices. The study used data on the top 100 most sustainable corporations provided by Corporate Kn…
View article: From Stars to Sustainability: An Integrated Analysis of Sustainable Practices and Environmental Policies in Maldives Resorts
From Stars to Sustainability: An Integrated Analysis of Sustainable Practices and Environmental Policies in Maldives Resorts Open
The present work analyzes sustainability practices and environmental policies in the Maldives’ tourism sector, focusing on resorts classified by star ratings. Using a mixed-method approach, we examined sustainability reports from 133…
View article: Explainable Artificial Intelligence for identifying profitability predictors in Financial Statements
Explainable Artificial Intelligence for identifying profitability predictors in Financial Statements Open
The interconnected nature of the economic variables influencing a firm's performance makes the prediction of a company's earning trend a challenging task. Existing methodologies often rely on simplistic models and financial ratios failing …
View article: Nexus of circular economy R0 to R9 principles in integrated reporting: Insights from a multiple case study comparison
Nexus of circular economy R0 to R9 principles in integrated reporting: Insights from a multiple case study comparison Open
Over recent years, the Circular Economy (CE) has turned into a debated area worldwide as a way of achieving a more sustainable society. However, little is known about how companies can disclose CE‐related activities in their corporate repo…
View article: Assessing ethics and sustainability standards in corporate practices
Assessing ethics and sustainability standards in corporate practices Open
Purpose This study aims to investigate how sustainability and ethics are being addressed both by the literature and companies. Furthermore, it seeks to identify the specific strategies that these companies use to foster ethical behaviour a…
View article: Exploring the historical roots of environmental and ecological accounting from the dawn of human consciousness
Exploring the historical roots of environmental and ecological accounting from the dawn of human consciousness Open
Purpose This paper seeks to broaden the agenda for environmental and ecological accounting research across several dimensions, extending the form of accounting in this field by encouraging research into its historical roots and developing …
View article: Can innovation affect the relationship between Environmental, Social, and Governance issues and financial performance? Empirical evidence from the STOXX200 index
Can innovation affect the relationship between Environmental, Social, and Governance issues and financial performance? Empirical evidence from the STOXX200 index Open
Innovation represents one of the most important drivers in the business context. Drawing upon the research on corporate social responsibility (CSR), shared value, and innovation, this paper aims to analyze the relationship between Environm…
View article: Enhancing the materiality principle in integrated reporting by adopting the General Systems Theory
Enhancing the materiality principle in integrated reporting by adopting the General Systems Theory Open
This article aims to explore the effectiveness of the materiality principle (MP) within Integrated Reporting (IR) by applying the General Systems Theory (GST) of Ludwig von Bertalanffy. GST, within its holistic approach, can be used to ide…
View article: Exploring How Artificial Intelligence and Circular Economy Activities Enable Integrated Reporting Practices
Exploring How Artificial Intelligence and Circular Economy Activities Enable Integrated Reporting Practices Open
View article: International Trends and Practices on Sustainability Reporting in Higher Education Institutions
International Trends and Practices on Sustainability Reporting in Higher Education Institutions Open
Sustainability reports are regarded as important tools in offering information about the environmental, social, economic, and institutional performance of an institution, and in demonstrating a commitment to matters related to sustainable …
View article: Promoting gender equality across the sustainable development goals
Promoting gender equality across the sustainable development goals Open
View article: Exploring the Effectiveness of Sustainability Measurement: Which ESG Metrics Will Survive COVID-19?
Exploring the Effectiveness of Sustainability Measurement: Which ESG Metrics Will Survive COVID-19? Open
View article: The economics of the UN Sustainable Development Goals: does sustainability make financial sense?
The economics of the UN Sustainable Development Goals: does sustainability make financial sense? Open
View article: The influences of the COVID-19 pandemic on sustainable consumption: an international study
The influences of the COVID-19 pandemic on sustainable consumption: an international study Open
View article: Corporate governance model, stakeholder engagement and social issues evidence from European oil and gas industry
Corporate governance model, stakeholder engagement and social issues evidence from European oil and gas industry Open
Purpose Lately, sustainability issues are increasingly affecting all sectors, even if oil and gas industry is highly required to improve its social performance because of the societal pressure to environmental protection and social welfare…
View article: A framework for the implementation of the Sustainable Development Goals in university programmes
A framework for the implementation of the Sustainable Development Goals in university programmes Open
View article: COVID-19: the impact of a global crisis on sustainable development teaching
COVID-19: the impact of a global crisis on sustainable development teaching Open
View article: COVID-19: the impact of a global crisis on sustainable development research
COVID-19: the impact of a global crisis on sustainable development research Open
View article: The value relevance of Other Comprehensive Income: Extensive evidence from Europe
The value relevance of Other Comprehensive Income: Extensive evidence from Europe Open
This study investigates the value relevance of the Other Comprehensive Income (OCI). Limited literature has focused on the relevance on equity price and return. We go further by including the usefulness of OCI volatility on equity total ri…
View article: Corporate Governance, Integrated Reporting and Environmental Disclosure: Evidence from the South African Context
Corporate Governance, Integrated Reporting and Environmental Disclosure: Evidence from the South African Context Open
This research aims to investigate how the adoption of King III can affect the corporate governance model of a sample of South African listed companies on the Johannesburg Stock Exchange (JSE). Particularly, we analyzed the influence of sus…
View article: The moderating effect of firm size on relational capital and firm performance
The moderating effect of firm size on relational capital and firm performance Open
Purpose The purpose of this paper is to contribute to the ongoing debate regarding the relationship between relational capital (RC) and firm performance, by investigating the moderation effect of firm size and its key role in defining cond…
View article: The integration of social responsibility and sustainability in practice: Exploring attitudes and practices in Higher Education Institutions
The integration of social responsibility and sustainability in practice: Exploring attitudes and practices in Higher Education Institutions Open
View article: Corporate Governance code in South Africa after the adoption of Integrated Reporting. Evidence from the mining industry
Corporate Governance code in South Africa after the adoption of Integrated Reporting. Evidence from the mining industry Open
The purpose of this paper is to analyze in-depth the principles of the King Code of Governance Principles for South Africa 2009 (King III) in consideration of mandatory drawing up of the Integrated Reporting. The analysis is focused on Int…
View article: Performance Reporting Choices after the Adoption of IAS 1 Revised: Comparative Evidence from Europe and the USA
Performance Reporting Choices after the Adoption of IAS 1 Revised: Comparative Evidence from Europe and the USA Open
Motivated by the issuance of International Accounting Standard 1 revised, this paper investigates reporting choices on the Comprehensive Income of listed companies from Europe and the USA. This research aims at verifying the effects of the…
View article: Comparability of Company Accounts Using IFRS and US GAAP: Empirical Evidence of European and US Financial Statements
Comparability of Company Accounts Using IFRS and US GAAP: Empirical Evidence of European and US Financial Statements Open
Purpose-The main objective of this study is to provide a judgment on the comparability of financial statements prepared under IFRS and US-GAAP. We developed two research questions for evaluating comparability within Europe…
View article: PERLINDUNGAN UPAH PEKERJA DALAM PERJANJIAN KERJA WAKTU TERTENTU PADA PT. GRAFIKA JAYA SUMBAR DI KOTA PADANG.
PERLINDUNGAN UPAH PEKERJA DALAM PERJANJIAN KERJA WAKTU TERTENTU PADA PT. GRAFIKA JAYA SUMBAR DI KOTA PADANG. Open
PERLINDUNGAN UPAH PEKERJA DALAM PERJANJIAN KERJA WAKTU TERTENTU PADA PT. GRAFIKA JAYA SUMBAR DI KOTA PADANG ABSTRAK Pekerjaan merupakan kebutuhan asasi warga negara sebagaimana diamanatkan dalam Pasal 27 ayat (2) UUD Negara Republik Indone…
View article: Early adopters of integrated reporting: The case of the mining industry in South Africa
Early adopters of integrated reporting: The case of the mining industry in South Africa Open
This study aims to investigate the structure and the content of Integrated Reporting, a new corporate reporting model that seeks to link financial and non-financial information disclosed by companies. This paper assesses the nature and ext…