CORPORATE GOVERNANCE AND SUSTAINABILITY REPORTING IN LATVIA

Authors

  • Krista Pogurecka Rēzeknes Tehnoloģiju akadēmija (LV)

DOI:

https://doi.org/10.17770/iss2022.7023

Keywords:

board independence, board ownership, board size, CEO duality, female directors, sustainability reporting

Abstract

Sustainability reporting improve the quality of financial reporting to meet the needs of different users of corporate information. The traditional financial reporting is deficient in total, which underlines the need for sustainability reporting. In the nearest future, social and societal pressure to disclose information about a company's compliance with sustainability issues will become a requirement for boards to set a strategic direction to ensure a sustainability reporting policy.

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References

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Hariyani, D. S., Wahyuandarib, W., & Salatnayac, L. H. A. (2022). Sustainability Reporting and Company’s Value. Journal of Accounting, Finance and Auditing Studies, 8(1), 60-74. DOI: 10.32602/jafas.2022.003

Nasdaq Baltija (2022). Baltijas Regulētais tirgus. https://nasdaqbaltic.com/statistics/lv/shares

Olayinka, O. (2022). Corporate Governance and Sustainability Reporting in Nigeria. Journal of Developing Areas, 56(2), 77-90. DOI:10.1353/jda.2022.0036

Počs, R. (2003). Kvantitatīvās metodes ekonomikā un vadīšanā. RTU izdevniecība.

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Published

2023-01-03

Issue

Section

Economics and Management