Results 191 to 200 of about 11,877 (293)

CSRD och det offentliga : En analys av svenska kommuners anammande av CSRD

open access: yes
The European Union's Corporate Sustainability Reporting Directive (CSRD) aims toenhance and standardize sustainability reporting to support the green transition. While the public sector is expected to lead in sustainability, the application of CSRD within Swedish municipalities is fragmented.
Zawahri, Alexander, Verona, Jacob
openaire   +1 more source

CSRD – Why are some Norwegian companies ready?

open access: yes
Fakultet for økonomi og samfunnsvitenskap Institutt for økonomi og administrasjon Master of Science in Business | SiviløkonomFra begynnelsen av 2000-tallet har bærekraftsrapportering vokst markant, primært på frivillig basis.
Grønsberg, Anders, Skjold, Bjørnar
core  

Translating Sustainable Development Goals‐Oriented Business Practices Into Sustainable Development: Practice Maturity, Managerial Gender, and Organizational Results

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Despite growing interest in SDG‐oriented business practices, limited attention has been paid to how practice maturity and managerial gender jointly shape the translation of sustainability initiatives into Sustainable Development and organizational results.
Juan Antonio Giménez Espín   +2 more
wiley   +1 more source

Mapping Corporate Environment, Social, and Governance Discourses: Analysis of Korean Companies' Sustainability Reports (2014–2024)

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporations increasingly use Environmental, Social, and Governance (ESG) reports to articulate their commitments, priorities, and performance in sustainability governance. This study examines how Korean firms have configured and reconfigured their sustainability discourses across industries and time using 634 sustainability reports (2014–2024)
Taedong Lee   +3 more
wiley   +1 more source

Governing Sustainability After IPO: Corporate Governance Mechanisms and ESG Pillar Trajectories in the Euro Area

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study provides exploratory evidence on whether going public may act as a catalyst for corporate sustainability and examines whether board‐level governance arrangements shape post‐IPO sustainability trajectories. Drawing on a formal conceptual framework that integrates agency theory, legitimacy theory, and the resource‐based view as ...
Salvatore La Barbera
wiley   +1 more source

Styrning mot CSRD inom fastighetsbranschen

open access: yes
Purpose & research question: The purpose of this study is to ascertain and explain how companies in the real estate sector can utilize various management control systems to implement the Corporate Sustainability Reporting Directive (CSRD). The study also aims to identify which control systems are perceived as particularly effective.
Holm, Julia, Hansson, Johanna
openaire   +1 more source

Culture Matters: Board Gender Diversity and ESG Disclosure in Family Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study analyses how board gender diversity (BGD) affects ESG disclosure in family businesses, focusing on the moderating role of national cultural dimensions. It analyzes a sample of listed non‐financial firms operating in European Union countries.
Anna Maria Moisello   +2 more
wiley   +1 more source

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