Results 91 to 100 of about 11,877 (293)
Board Networks and Corporate Carbon Emissions: A Cross‐Country Analysis of Causal Effects
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether board networks influence corporate carbon emissions and the strategic pathways through which firms decarbonize. Using a sample of 1952 firms across 48 countries from 2003 to 2020, we employ dynamic stacked regressions that exploit exogenous carbon‐regulation shocks affecting firms connected through shared third ...
Katarzyna Burzynska +3 more
wiley +1 more source
From Text to Value: Measuring and Pricing Firm Climate Risk Exposure
Business Strategy and the Environment, EarlyView.ABSTRACT We examine how the prominence and tone of climate risk disclosures affect firm value and strategic climate positioning for large European nonfinancial companies. We developed a firm‐level climate risk exposure (CRE) index that assesses climate risks within corporate narratives across four EU categories: transition risk, physical risk ...
Stefano Dell'Atti +2 more
wiley +1 more source
Економіка, управління та адмініструванняThe article examines the theoretical, methodological, and practical aspects of transforming the accounting system for forest resources in Ukraine under conditions of sustainable development, European integration processes, and post-war economic recovery.
I.V. Zamula, V.V. Travin
doaj +1 more source
PLoS ONE, 2013 BackgroundWhether non-communicable diseases (NCDs) are diseases of poverty or affluence in low-and-middle income countries has been vigorously debated.
Sukumar Vellakkal +6 more
doaj +1 more source
CSRD-direktiivin vaikutukset listaamattomien pk-yritysten liiketoimintaan [PDF]
Tämän opinnäytetyön tavoitteena oli selvittää, miten Corporate Sustainability Reporting Directive (CSRD) vaikuttaa listaamattomien pk-yritysten liiketoimintaan.
Suominen, Rasmus
core
Ujawnianie korporacyjnej odpowiedzialności społecznej (CSRD) w indonezyjskich spółkach publicznych
, 2019 Corporate social responsibility disclosure (CSRD) research trends shows a growing absence of information thoroughness and a decline in its trustworthiness, creating apprehension about the whole practice in reporting.
Kamardin, Hasnah +2 more
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Climate‐related risks and opportunities have become a central concern for companies as climate change increasingly affects business models, value chains, and long‐term competitiveness. However, limited evidence exists about how corporations confront the attendant practical and strategic challenges of climate‐related risk and opportunity ...
Sebastian Rhein +3 more
wiley +1 more source
Nachhaltigkeitsrisiken in der CSRD
Zeitschrift für Risikomanagement (ZfRM), 2022 Lanfermann, Georg +2 more
openaire +2 more sources
The impacts of the CSRD regulation on corporate strategies
reservedL’obbiettivo della tesi è quello di analizzare la normativa CSRD e i suoi effetti sulle strategie aziendali. La normativa è emanata il 5 gennaio 2023 dall’Unione Europea, e ha cambiato l’attività di rendicontazione sulla sostenibilità.
TUMMINELLO, ANDREA
core
Too Complex to Control? How Firms Navigate Scope 3 Governance Under Institutional Uncertainty
Business Strategy and the Environment, EarlyView.ABSTRACT As Scope 3 emissions make up the largest share of many firms' carbon footprints, firms face growing pressure to manage emissions beyond their direct control. Ongoing revisions of the CSRD, the GHG Protocol, and the SBTi Net‐Zero Standard further increase regulatory and methodological uncertainty.
Victoria Fohrer +2 more
wiley +1 more source