Results 111 to 120 of about 322,503 (308)

Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan, Muhammad Nurul Houqe, Warwick Stent, Olayinka Moses   +3 more
wiley   +1 more source

CSR KÜLÖNLEGES BÁNÁSMÓDJA

Különleges Bánásmód - Interdiszciplináris folyóirat, 2016
A vállalati társadalmi felelősségvállalás (CSR, Corporate Social Resposibility) lényege egy kiterjesztett definíció szerint, hogy „a vállalatnak is jó legyen és a szóban forgó társadalmi célt is szolgáljuk” (Kotler és Lee 2007. 10. o.). Kotler logikáját követve jelen tanulmány célja a vállalatok társadalmi felelősségvállalásában olyan tevékenységek ...
openaire   +4 more sources

FANTASI-PARADOKS EKOLOGI DALAM CSR DAN KEBERLANJUTAN PERUSAHAAN TAMBANG

Jurnal Akuntansi Multiparadigma
Abstrak – Fantasi-Paradoks Ekologi dalam CSR dan Keberlanjutan Perusahaan Tambang Tujuan Utama – Penelitian ini bertujuan mereinterpretasikan fantasi dan paradoks CSR melalui laporan tahunan dilengkapi laporan keberlanjutan perusahaan tambang. Metode –
Dwi Rezki Hardianto Putra Rustan, Ahmad Fadhil Imran   +1 more
doaj   +1 more source

Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz, Suzanne Kieviet   +1 more
wiley   +1 more source

Unlocking Proenvironmental Behaviour: A Scoping Review of Green Human Resource Management and Organisational Citizenship Behaviour for the Environment Through the Ability–Motivation–Opportunity Lens

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite accelerating interest in green human resource management (GHRM) and its connection to organisational citizenship behaviour for the environment (OCBE), the field remains theoretically fragmented. This scoping review synthesises 12 empirical studies anchored in the ability–motivation–opportunity (AMO) framework.
Mamdoh M. Algethami, Nadine Campbell
wiley   +1 more source

About the Authors [PDF]

, 1989
Editors, CSR
core   +2 more sources

Funding Costs and Liquidity Creation: Does ESG Play Any Role?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen, Ashraf Khan, M. Kabir Hassan   +2 more
wiley   +1 more source

Does Corporate Social Responsibility Reduce the Costs of High Leverage? Evidence from Capital Structure and Product Market Interactions [PDF]

, 2019
Research on capital structure and product market interactions shows that high leverage is associated with substantial losses in market share due to unfavorable actions by customers and competitors. We examine whether corporate social responsibility (CSR)
Bae, Kee-Hong, El Ghoul, Sadok, Guedhami, Omrane, Kwok, Chuck C.Y., Zheng, Ying   +4 more
core   +1 more source

Current trends in scientific research on sustainability reporting

Економіка, управління та адміністрування
This article is devoted to analyzing the current state and evolution of scientific discourse on sustainable development reporting, with a particular focus on the narrative component, which is a key tool for presenting non-financial information.
O.S. Fedorova
doaj   +1 more source

Default Effect in ESG Investment: When a Recommendation Goes a Long Way

Business Strategy and the Environment, EarlyView.
ABSTRACT Individual investors display a positive attitude toward ESG investments but typically fail to act upon it. We report results from a preregistered online experiment testing a default option on 1050 US investors examining the mechanisms driving the effectiveness of default options in promoting ESG investments.
Sai Sravanthi Ramadugula, R. Prasantha Kumar, Luc Meunier   +2 more
wiley   +1 more source