Results 61 to 70 of about 11,877 (293)
“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
doaj +1 more source
Corporate Decarbonization via Technology and Management
Business Strategy and the Environment, EarlyView.ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran +2 more
wiley +1 more source
Duurzaamheidsverslaggeving na de CSRD
NGO's zijn belangrijke belanghebbenden bij de onderneming. Hoe kijken zij naar duurzaamheidsverslaggeving door ondernemingen?
Kamp-Roelands, Nancy +5 more
+12 more sources
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
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Implementing digital technologies is touted as the next big step for the firms aiming to improve sustainability in their supply chains. These technologies are often credited with the potential to improve transparency and achieve sustainability.
Amna Farrukh, Aqeel Ahmed, Sadaat Yawar
wiley +1 more source
, 2020 Purpose –The purpose of this paper is to examine the relationship between the modified integrated Islamic CSRD index (MIICSRDi) and financial performance of Malaysian Islamic banks as perceived by the stakeholders.
Mohd Sofian, Fatimah Noor Rashidah +1 more
core +1 more source
A Universal and Actionable Measure of Corporate Sustainability for Strategic Decision Making
Business Strategy and the Environment, EarlyView.ABSTRACT Managers require a universal, comparable, and decision‐useful measure of corporate sustainability that can reliably inform business strategy, yet such a tool remains absent in the literature and current practice. This paper introduces a comprehensive and operational metric—grounded in Goertz's Basic Framework for developing social science ...
Mariapia Pazienza +2 more
wiley +1 more source
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
doaj +1 more source
Strategic Impact of EU Taxonomy on Pharmaceutical Firms' Performance
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability has become a central concern in economic policy and corporate governance, increasingly formalised through regulatory frameworks of the European Union (EU). The European Commission has published the EU Taxonomy, which allows economic activities and their contribution to sustainability to be analysed, taking into account ...
Alicia Ramírez‐Orellana +3 more
wiley +1 more source
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
doaj +1 more source