Kent Akademisi,
Journal Year:
2024,
Volume and Issue:
17(5), P. 2081 - 2102
Published: Sept. 17, 2024
Bu
makale,
sürdürülebilirlik
kavramının
tarihsel
gelişimini,
mimarlık
alanında
nasıl
yeniden
tanımlandığını
ve
günümüzde
uygulandığını
ele
almaktadır.
Makalede,
paradigmasının
ortaya
çıkışı
evrimi
incelenerek,
bu
paradigmanın
şekillendiği
bir
etki
yarattığı
açıklanmaktadır.Makalede
ayrıca,
sürdürülebilir
günümüzdeki
tanımı
temel
prensipleri
üzerinde
durulmaktadır.
prensipler
arasında
enerji
verimliliği,
malzeme
seçimi,
su
tasarrufu,
atık
yönetimi
çevresel
etkilerin
azaltılması
gibi
konular
önemli
yer
tutmaktadır.
Bunun
yanı
sıra,
teknolojik
gelişmelerin
koşulların
üzerindeki
etkileri
de
makalede
detaylı
şekilde
alınmaktadır.Makale,
pratiğine
yansıdığını
mimarların
ilkelerini
uyguladıklarını
da
örneklerle
açıklamaktadır.
bağlamda,
yeşil
binalar,
verimli
tasarım
stratejileri,
değerlendirmesi
konuların
toplumun
konusundaki
farkındalığının
artması
projelerinin
giderek
daha
fazla
talep
görmesi
trendler
alınmaktadır.Sonuç
olarak,
evrildiğini,
bugün
koymaktadır.
mimarlığın
gelecekteki
potansiyeli
tartışılmaktadır.
Financial Innovation,
Journal Year:
2025,
Volume and Issue:
11(1)
Published: Jan. 6, 2025
Abstract
In
this
study,
we
investigate
the
extent
to
which
sustainability
disclosures
in
narrative
sections
of
European
banks’
annual
reports
improve
analysts’
forecasting
accuracy.
We
capture
with
a
machine
learning
approach
and
use
forecast
errors
as
proxy
for
Our
results
suggest
that
significantly
accuracy
by
reducing
errors.
further
analysis,
also
find
introduction
Directive
2014/95/European
Union
is
associated
increased
disclosure
content,
reduces
error.
Collectively,
our
accuracy,
new
EU
directive
strengthens
improvement.
These
hold
after
several
robustness
tests.
findings
have
important
implications
market
participants
policymakers.
Jurnal Akuntansi Manajemen dan Perencanaan Kebijakan,
Journal Year:
2025,
Volume and Issue:
2(3)
Published: Jan. 4, 2025
This
study
aims
to
determine
the
degree
of
interpretation
Micro,
Small,
and
Medium
Enterprises
(MSMEs)
compared
Financial
Accounting
Standards
for
Entities
(SAK
EMKM)
analyze
its
application.
information
was
obtained
from
a
survey
168
MSME
respondents
on
Jalan
Universität
North
Sumatra
(doors
1–4).
The
findings
show
that
most
MSMEs
do
not
understand
SAK
EMKM,
with
90%
knowing
standards
84
answering
"Very
ununderstanding."
is
mainly
due
lack
accounting
literacy,
belief
financial
records
are
inaccurate,
awareness
resources.
substantial
socialization
education
needed
help,
make
clear
budget
reports
in
accordance
standards,
increase
transparency,
provide
access
resources,
support
regional
economic
growth
Research Square (Research Square),
Journal Year:
2025,
Volume and Issue:
unknown
Published: May 14, 2025
Abstract
Environmental
sustainability
is
a
global
concern
for
governments,
companies,
investors
and
consumers.
The
efforts
made
by
companies
to
improve
are
reflected
in
their
reports.
In
this
sense,
the
new
European
Directive
on
corporate
reporting
pushes
ESG
indicators
become
key
information
managers.
This
study
presents
hybrid
literature
review
that
combines
bibliometric
mapping
with
structured
of
most
influential
contributions
environmental
reporting.
objective
publications
identify
academic
trends,
relevance,
relationships
methodological
advances
subject.
A
total
257
articles
were
located
analysed
from
Scopus
WOS
databases
2005
May
2024.
paper
grouped
research
into
four
clusters:
accounting,
governance,
performance
disclosure.
in-depth
cited
highlights
influence
organizational
culture,
firm
characteristics
practices.
article
offers
synthesis
identifies
trends
gaps
guide
future
studies
support
organizations
enhancing
quality,
transparency
strategic
value
Social and Environmental Accountability Journal,
Journal Year:
2024,
Volume and Issue:
44(1), P. 37 - 62
Published: Jan. 2, 2024
This
commentary/reflection
offers
a
critical
analysis
of
four
articles
presenting
literature
reviews
concerning
Corporate
Social
Responsibility
(CSR)
research
in
accounting
published
North
American-based
or
inspired
journals
and
the
on
which
they
focus.
is
presented
against
backdrop
[Gond,
J.P.,
S.
Mena,
Mosonyi.
2023.
The
performativity
reviewing:
Constituting
corporate
social
responsibility
through
re-presentation
intervention.
Organizational
Research
Methods
26,
no.
2:
195–228]
conceptualisation
performative
effects
reviews,
examinations
recent
resurgence
CSR
top-tier
offered
by
well-established
environmental
(SEA)
researchers,
as
well
light
some
many
same
similar
lines
research.
Whilst
previous
such
focused
regular
articles,
this
reflection
focuses
I
consider
negative
development
view
what
represent
terms
self-referencing
behaviour
already
present
review.
commentary
serves
purpose
cautioning
those
interested
becoming
acquainted
with
CSR-related
topics
that
examined
should
not
be
used
an
entry
point,
given
offer
rather
incomplete
picture
Rather,
only
after
having
acquired
global
literature.
Meditari Accountancy Research,
Journal Year:
2024,
Volume and Issue:
unknown
Published: Nov. 21, 2024
Purpose
This
study
is
motivated
by
the
rising
regulatory
demand
for
new
digital
solutions
enabling
searchable
and
comparable
sustainability
corporate
information.
It
aims
at
uncovering
antecedents
of
technological
major
benefits
highlighted
ongoing
scientific
debate
on
digitalization
processes
implemented
firms.
Therefore,
this
paper
focuses
factors
related
to
emergence
accounting,
reporting
disclosure
Design/methodology/approach
Following
Technology-Organization-Environment
framework,
authors
review
classify
identified
current
academic
literature
that
may
enable
or
constraint
use
collecting,
disclosing
non-financial
A
total
86
sources
were
retrieved
from
Scopus
Web
Science
reviewed
following
a
systematic
approach.
Findings
Results
show
an
increasing
interest
in
accounting
highlight
some
drivers
with
predominance
environmental
enablers
(e.g.
compatibility,
stakeholders
pressure)
along
organizational
constraints
need
technical
training
programmes)
influencing
adoption
technologies
both
internal
inter-organizational
purposes.
Research
limitations/implications
The
provide
several
research
directions
enhancing
digitalization.
Practical
implications
offers
practical
contributions
regulators
companies
concerning
challenges
they
should
face
applying
Originality/value
To
best
authors’
knowledge,
first
disclosure.
