Concepedia

Comparability Of Reports

Comparability of Reports is a methodological attribute of corporate responsibility reporting that enables the consistent evaluation and contrast of sustainability disclosures across organizations, time periods, or jurisdictions by standardizing measurement, presentation, and verification practices to enhance cross-case analytical rigor.

21

Publications

884

Citations

55

Authors

41

Institutions

Publications per year

2017–2026

15

Parents

Publications

21

Global Comparability in Financial Reporting: What, Why, How, and When?

Mary E. Barth · China Journal of Accounting Studies · 2013 · 103 citations

, , +17

IFRS: On the Docility of Sophisticated Users in Preserving the Ideal of Comparability

Sylvain Durocher, Yves Gendron · European Accounting Review · 2010 · 99 citations

, , +15

From voluntarism to regulation: effects of Directive 2014/95/EU on sustainability reporting in the EU

Philipp Ottenstein, Saskia Erben, Sébastien Jost et al. · Journal of Applied Accounting Research · 2021 · 99 citations

, , +17

The revision of nonfinancial reporting directive: A critical lens on the comparability principle

Andrea Venturelli, Simone Pizzi, Fabio Caputo et al. · Business Strategy and the Environment · 2020 · 87 citations

, , +16

Evaluating the Intra-Industry Comparability of Sustainability Reports: The Case of the Oil and Gas Industry

Andrea Cardoni, Simone Terzani · Sustainability · 2019 · 65 citations · Full text

, , +17

1–5 of 21

Authors

55

  1. SP
    Simone Pizzi

    University of Salento, Italy

    2 publications · 112 citations

    2

    h-index

  2. FC
    Fabio Caputo

    University of Salento, Italy

    2 publications · 112 citations

    2

    h-index

  3. AV
    Andrea Venturelli

    University of Salento, Italy

    2 publications · 112 citations

    2

    h-index

  4. AM
    Anthony M. Vintzileos

    UConn Health, United States

    1 publications · 13 citations

    1

    h-index

  5. WR
    W. Richard Sherman

    Washington University in St. Louis, United States

    1 publications · 24 citations

    1

    h-index

1–5 of 55

Institutions

41

  1. University of Salento

    Lecce, Italy

    2 h-index

    5 publications

    373 citations

  2. University of Florida

    Gainesville, United States

    1 h-index

    1 publications

    34 citations

  3. Universidade de São Paulo

    São Paulo, Brazil

    1 h-index

    1 publications

    16 citations

  4. HHL Leipzig Graduate School of Management

    Leipzig, Germany

    1 h-index

    5 publications

    495 citations

  5. Monash University

    Melbourne, Australia

    1 h-index

    2 publications

    20 citations

  6. Saint Joseph's University

    Philadelphia, United States

    1 h-index

    2 publications

    48 citations

  7. University of Reading

    Reading, United Kingdom

    1 h-index

    1 publications

    50 citations

  8. Graz University of Technology

    Graz, Austria

    1 h-index

    1 publications

    62 citations

1–8 of 41

Venues

  1. 2

    h-index

  2. Contemporary Accounting Research

    CAR · 2 publications · 47 citations

    2

    h-index

  3. Sustainability

    2 publications · 112 citations

    2

    h-index

  4. 1

    h-index

  5. 1

    h-index

1–5