Results 81 to 90 of about 11,877 (293)

CSRD-direktiivin käyttöönotto yrityksissä [PDF]

Kestävyysraportointi on noussut tärkeäksi osaksi yritysten toimintaa ja siihen kohdistuvat odotukset ovat lisääntyneet sekä lainsäädännön että sidosryhmien vaatimusten myötä. CSRD-direktiivi laajentaa merkittävästi kestävyysraportoinnin soveltamisalaa ja
Nieminen, Jaakko
core  

Emission Reduction Targets Between Strategy and Executive Compensation: Evidence on Symbolic and Substantive Adoption From German Listed Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT Firms increasingly commit to climate targets yet doubts remain about whether such pledges translate into substantive corporate governance or remain symbolic. The study examines how emission reduction targets (ERTs) in sustainability strategies are reflected in compensation among German listed firms.
Victoria Fohrer, Anna‐Sofia Grabowski
wiley   +1 more source

A Critical Analysis of Microsoft's Rhetoric and Reality of Sustainability Engagement

Business Strategy and the Environment, EarlyView.
ABSTRACT This study critically examines Microsoft's environmental, social and governance (ESG) rhetoric and operational reality, to offer insights that extend beyond conventional greenwashing or bluewashing. Drawing on over 20 years of Microsoft's sustainability reports (2003–2024), third‐party ESG evaluations and media investigations, it employs ...
Omaima A. G. Hassan, Iqbal Khadaroo
wiley   +1 more source

Landslide susceptibility analysis in the Bhilangana Basin (India) using GIS-based machine learning methods

Geosystems and Geoenvironment
Landslides 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, Vijendra Kumar Pandey, Kaushal Kumar Sharma, Sanjeev Sharma   +3 more
doaj   +1 more source

ESG Uncertainty in Supply Chains: How Rating Divergence Shapes Buyer–Supplier Trade Credit

Business Strategy and the Environment, EarlyView.
ABSTRACT Uncertainty in environmental, social, and governance (ESG) ratings has raised concerns about the reliability of sustainability evaluations and their consequences for interfirm relationships. Although prior research has highlighted firm‐level financial outcomes of ESG rating divergence, little is known about its implications for buyer–supplier ...
Liukai Wang, Na A., Yu Gong, Steve Brown
wiley   +1 more source

'CSRD-readiness'

Tijdschrift voor Jaarrekeningenrecht
Op 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, van Falier, Marinka   +1 more
openaire   +1 more source

CSRD, är revisionsbranschen redo? : En kvalitativ undersökning om hållbarhetsgranskning

, 2023
Datum: 2023-05-30 Nivå: Kandidatuppsats i Företagsekonomi, 15 hp Institution: Akademin för Ekonomi, Samhälle och Teknik, Mälardalens Universitet Författare: Evelina Axelsson (01/08/30), Elin Judell (97/05/23),  Shila Rezai (01/01/23) Titel: CSRD, är ...
Judell, Elin, Axelsson, Evelina, Rezai, Shila   +2 more
core   +1 more source

PENGARUHENVIRONMENTAL PERFORMANCE DAN MEKANISMECORPORATE GOVERNANCE TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

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
doaj  

The Nexus between Corporate Governance Mechanisms and Sustainability Disclosure: A Review of Theoretical Frameworks and Empirical Findings

International Journal of Business Reflections
This bibliometric analysis aims to provide a thorough historical picture of Corporate Social Responsibility and Disclosure (CSRD) within the corporate world. For this purpose, we meticulously gathered and scrutinized a corpus of 496 articles that pertain
Muhammad Mubeen, Khoula Naseer, Muhammad Rehan, Kinza Kamran, Saira Arshad   +4 more
doaj   +1 more source

Beyond Reporting: The Integration of Climate Change and Biodiversity Into Business Strategies and Governance Structures of Swedish Firms and Financial Institutions

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper analyses how large Swedish firms and financial institutions integrate climate change and biodiversity into their business strategies and governance structures. Using unique 2022 and 2023 survey data and logistic probability models, we examine how internal and external factors shape early responses to the EU Taxonomy and the CSRD ...
Fredrik N. G. Andersson, Susanne Arvidsson   +1 more
wiley   +1 more source