Bibliografia referente ao artigo “Convergência e obrigatoriedade do relato de sustentabilidade das empresas” de Fátima Araújo

REFERÊNCIAS

• Adams, C. A., Alhamood, A., & Perkiss, S. (2023). The Evolving Nature of Corporate Sustainability Reporting: Towards a Global Standardization. Sustainability Accounting, Management and Policy Journal, 14(1), 23-42.
• Araújo, F. (2023). Relato de sustentabilidade com normas obrigatórias. Revista Revisores E Auditores da Ordem dos Revisores Oficiais de Contas, 102, 70-74.
• Clarkson, P. M., Overell, M. B., & Chapple, L. (2020). Environmental reporting and its implications for the cost of capital: Evidence from Australian firms. Accounting & Finance, 60(1), 277-310.
• COM – Comissão Europeia (2022). Diretiva 2022/2464/UE de 14 de dezembro de 2022, relato de sustentabilidade das empresas. [Data de consulta: 14/8/2024. Endereço: https://eur-lex.europa.eu/legalcontent/ PT/TXT/?uri=CELEX%3A32022L2464&qid=1671528144153].
• COM - Comissão Europeia (2023). Regulamento Delegado C(2023) 5303 final, de 31 de julho de 2023 que complementa a Diretiva 2013/34/UE do Parlamento Europeu e do Conselho no respeitante às normas de relato de sustentabilidade. [Data da consulta: 14/8/2024. Endereço: https://ec.europa.eu/info/law/better-regulation/have-your-say/initiatives/13765-Normas-europeias-relativas-a-comunicacao-de-informacoes-sobre-sustentabilidade-primeiro-conjunto-de-normas_pt].
• Flower, J. (2022). The International Integrated Reporting Council: A story of failure. Critical Perspectives on Accounting, 85, 102370.
• García-Sánchez, I. M., Hussain, N., & Martínez-Ferrero, J. (2021). Do social, environmental, and governance reporting guidelines contribute to corporate transparency? Journal of International Financial Management & Accounting, 32(1), 47-76.
• Haller, A., Link, M., & Groß, M. (2022). The New Corporate Sustainability Reporting Directive: Implications for Corporate Disclosure Practices in the EU. Accounting in Europe, 19(2), 171-192.
• Hossain, M., Molla, R., & Uddin, S. (2023). ESG Reporting and Market Performance: A Study of European Firms Under New Regulations. Journal of Business Ethics, 176(3), 567-589.
• Ioannou, I., & Serafeim, G. (2019). The Consequences of Mandatory Corporate Sustainability Reporting: Evidence from Four Countries. Journal of Accounting Research, 58(2), 295-344.
• KPMG. (2022). The Time Has Come: The KPMG Survey of Sustainability Reporting 2022. https://home.kpmg/xx/en/home/insights/2022/12/the-time-has-come-survey-of-sustainability-reporting-2022.html
• Luo, L., & Tang, Q. (2021). Corporate Social Responsibility Disclosure: The Role of the Board and the Impact on Performance. Journal of Business Finance & Accounting, 48(4), 552-580.
• Michelon, G., Bozzolan, S., & Beretta, S. (2021). CSR Reporting Practices and the Quality of Disclosure: An Empirical Analysis of Italian Listed Companies. Corporate Governance: The International Journal of Business in Society, 21(5), 823-840.
• Michelon, G., Bozzolan, S., & Beretta, S. (2021). CSR Reporting Practices and the Quality of Disclosure: An Empirical Analysis of Italian Listed Companies. Corporate Governance: The International Journal of Business in Society, 21(5), 823-840.
• Pizzi, S., Rosati, F., & Venturelli, A. (2023). Mandatory ESG disclosure and financial performance: The role of board gender diversity. Journal of Cleaner Production, 387, 135754.
• Reverte, C. (2022). Convergence of ESG Reporting Standards: A European Perspective. Journal of Corporate Finance, 76, 102095.