Results 121 to 130 of about 2,660,412 (339)
Climate-Related Investing Across Asset Classes [PDF]
, 2009 Responsible investment -- understood as the incorporation of environmental, social, and governance (ESG) information into investment analysis -- is a discipline that allows investors to:- Better assess long-term risks and opportunities in their ...
David Wood, Valerie LaVoie
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Deconstructing ESG Scores: How to Invest with Your own Criteria
SSRN Electronic Journal, 2022 Eric Jondeau +3 more
openaire +1 more source
Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan +3 more
wiley +1 more source
The ESG Criteria Impact on Taxation
The article investigates the impact of the Environmental, Social, and Governance (ESG) criteria on the current tax systems worldwide. The ESG principles, although yet to be codified in hard law in most countries, are gaining increasing prominence in shaping business practices and policies.
openaire +1 more source
Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz +1 more
wiley +1 more source
Future Business JournalWith the economy evolving, business landscapes shifting, and regulations tightening, companies are increasingly integrating ESG criteria into their strategies and more transparent in their disclosures.
Zahra Adardour +5 more
doaj +1 more source
Technological and Economic Development of EconomyFollowing the European Sustainability Reporting Standards (ESRS), in 2026, the non-financial reporting obligation will be extended to small and medium-sized enterprises listed on the regulated market and meet employment and financial criteria.
Justyna Kozłowska, Leonas Ustinovičius
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Despite more than 20 years of research into sustainable tourism, the environmental impact of the UK hospitality sector remains high. A growing body of research into the concept of a circular economy (CE) demonstrates that transitioning to this way of working has significant benefits both for the environment and business outcomes.
Danielle Farrow +2 more
wiley +1 more source
The Role Of Gender Diversity In Increasing ESG Performance Through Intellectual Capital
Jurnal AkuntansiThis study examines whether intellectual capital mediates the association between board gender diversity and ESG performance. The samples were selected based on criteria that included all non-financial companies registered on the Indonesia Stock Exchange.
Isnindiah Sofiati, Aria Farah Mita
doaj +1 more source
Return on Equality: Investment Opportunities that Help Close the Global Gender Gap [PDF]
, 2017 There is significant opportunity for individual investors, asset managers and companies to move closer to achieving the goal of gender equality and make direct social, market and global economic impacts, according to a compelling report launched today by
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