Results 121 to 130 of about 11,877 (293)

Critical Success Factors and Stakeholder Influence for Environmental, Social and Governance Assessment and Reporting

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental, Social and Governance (ESG) assessment criteria have drawn substantial attention by investors in recent years. ESG factors have been considered by investors to create greater wealth and better investment decisions and opportunities. However, there are ambiguities about ESG assessment and reporting with issues of transparency and
Caleb Boadi, Robert Osei‐kyei, Vivian W. Y. Tam   +2 more
wiley   +1 more source

The Evolution and Integration of ESG Reporting: A Framework for Sustainable Business Accountability

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how multinational corporations incorporate Environmental, Social, and Governance (ESG) reporting frameworks to foster trust, enhance legitimacy, and move beyond mere symbolic disclosure. A qualitative comparison of Microsoft and Unilever from 2020 to 2023 assesses how both firms integrate leading standards, including GRI ...
Gabriela Marques Alves Aguiar
wiley   +1 more source

Assessing the Contribution of Greenhouse Gas Emissions Towards Organisational Biodiversity Footprints

Business Strategy and the Environment, EarlyView.
ABSTRACT Organisations play a key role in addressing climate change and biodiversity loss, which are closely connected. Biodiversity footprinting has initially suggested that greenhouse gas (GHG) emissions may contribute to a large proportion of many organisations' biodiversity impacts.
Charlotte Maddinson, Sami El Geneidy, Maiju Peura, Janne Kotiaho, Joseph Bull   +4 more
wiley   +1 more source

CSRD as a leverage for a more circular economy?

, 2023
The central research question of this paper is whether and to what extent European ESG Regulation, more specifically the Corporate Sustainability Reporting Directive of 2022 (CSRD), can contribute to circularity and therefore act as a leverage for circular economy.
VAN GARSSE, Steven, STIERS, Mariet
openaire   +1 more source

Walking the Tightrope of Sustainability Reporting Standardization: Insights From Italian Small and Medium‐Sized Enterprises

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates the challenges and support needs of small and medium‐sized enterprises (SMEs) in adopting standardized sustainability reporting, taking the European Sustainability Reporting Standards (ESRS) as an empirical case of formal standardization.
Filippo Cavaliere, Enrico Bellazzecca, Emma Edvige Zanchini di Castiglionchio   +2 more
wiley   +1 more source

De CSRD

Tijdschrift Ondernemingsrecht
Duurzaam ondernemen staat hoog op de agenda van EU- en nationale wetgevers, ondernemingen en belanghebbenden. Ontwikkelingen op het gebied van duurzaamheid vinden plaats in stroomversnelling, met een verschuiving van zachte wetgeving (soft law) richting harde wetgeving (hard law).
openaire   +1 more source

Effekten av CSRD på fastighetsföretag : Hur påverkar CSRD fastighetsföretagens hållbarhetsarbete?

In 2023, a new EU directive called CSRD, Corporate Sustainability Reporting Directive, was implemented. The new legislation regulates how certain companies, in their annual report, should report non-financial information. The construction and real estate sector carries a significant responsibility when it comes to environmental impact which is why ...
Jobe, Alicia, Hållberg, Emelie
openaire   +1 more source

Nachhaltigkeitsberichterstattung : Berichtspflichten nach der CSRD, den ESRS und dem Entwurf für ein CSRD-Umsetzungsgesetz

Nachhaltigkeitsberichterstattung nach CSRD und ESRS (i. d. F. des RegE eines CSRD-UmsG): Berichtspflichten kennen und rechtssicher handeln Mit Gültigkeit der Corporate Sustainability Reporting Directive (CSRD) für Berichtsjahre seit 2024 erfährt die ...
Scheid, Oliver, Sopp, Karina, Baumüller, Josef; orcid:   +2 more
core  

Using Financial and Sustainability Ratios to Map Sectors. An Approach With Compositional Data

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The article aims to visualize in a single graph Spanish fish and meat processing companies with respect to solvency, energy, waste and water intensity and gender employment gap. These financial, environmental, and social indicators are ratios, which require specific statistical analysis methods.
Elena Rondós‐Casas, Núria Arimany‐Serrat, Miquel Carreras‐Simó, Germà Coenders   +3 more
wiley   +1 more source

Der Referentenentwurf zum CSRD-Umsetzungsgesetz

Am 22.3.2024 veröffentlichte das Bundesministerium der Justiz (BMJ) den lang erwarteten Referentenentwurf (RefE) eines Gesetzes zur Umsetzung der Corporate Sustainability Reporting Directive (CSRD) in deutsches Recht: das CSRD-UmsG.
Baumüller, Josef; orcid:
core