Results 41 to 50 of about 9,230 (160)
Data on water, sanitation, and hygiene in six select metro cities of India
Data in Brief, 2020 The purpose of this data article is to describe the data and provide the methodological notes on the construction of availability, accessibility, and overall Water, Sanitation and Hygiene (WASH) performance index using a set of thirteen indicators for ...
Shashi Kala Saroj +3 more
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“Sustaining the Sustainable Sustainability”: Leveraging Digitalization and Emerging Technologies by the Auditor in Providing Assurance on Sustainability Reporting [PDF]
Audit FinanciarIn today's rapidly evolving world, the importance of sustainability and circularity has become more prominent than ever. Businesses and economies worldwide are recognizing the need to transition towards a circular model, where resources are used ...
Delia DELIU
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Tijdschrift voor JaarrekeningenrechtOp grond van de CSRD worden bepaalde (grote) ondernemingen verplicht om over duurzaamheid te rapporteren via het bestuursverslag. Vooral voor grote BV's is de komst van de CSRD een aardverschuiving. In tegenstelling tot onder meer grote beursgenoteerde ondernemingen zijn deze BV's niet eerder verplicht geweest om in uitgebreide mate over ...
Vereijken-van den Bosch, Steffie +1 more
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Narrative Intelligence and Sustainability Reporting: A Stakeholder Approach [PDF]
Облік і фінансиThe introduction of the CSRD Directive and ESRS standards, which marked a “narrative turn” in the development of corporate reporting, has led to a gap between the complexity of sustainability reporting narratives and the ability of stakeholders to ...
Serhii Lehenchuk
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Environmental Reporting, Financial Fundamentals and Company Valuation: Insights from the Industrial Sector [PDF]
Amfiteatru EconomicThe paper investigates the effect of environmental policies on the market valuation of companies within the European Union's Industrial sector, along with traditional financial indicators.
Dan Gabriel Dumitrescu +5 more
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Geosystems and GeoenvironmentLandslides are frequent natural hazards in mountainous regions, and harshly upset people's lives and livelihoods. In the present study, we have carried out an analysis of seven GIS-based machine-learning techniques; and asses their performance for ...
Suresh Chand Rai +3 more
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Examination of the Sustainability Disclosure Practices at Banks Operating in Hungary [PDF]
Financial and Economic ReviewThe EU’s directive on corporate sustainability reporting, which entered into force in 2022, brought changes to corporate disclosure practices. This study presents the potential effects of the new regulation on banks’ disclosures.
Regina Bodó, Edit Lippai-Makra
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Geography, Environment, SustainabilityThe Himalayan region’s traditional fodder systems are under increasing strain from socioeconomic shifts and environmental change. This study examines the changing dynamics of fodder availability and livestock management in Chamoli district, Uttarakhand ...
Roosen Kumar +3 more
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Nachhaltigkeitsrisiken in der CSRD
Zeitschrift für Risikomanagement (ZfRM), 2022 Lanfermann, Georg +2 more
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Jurnal Akuntansi Aktual, 2019 : Triple Bottom Lines Concept explain that corporation did not only responsible for financial performance like in single bottom line, but also concerned in social and environmental performance.
Puji Handayati
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