Results 171 to 180 of about 56,132 (236)

Critical Success Factors and Stakeholder Influence for Environmental, Social and Governance Assessment and Reporting

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental, Social and Governance (ESG) assessment criteria have drawn substantial attention by investors in recent years. ESG factors have been considered by investors to create greater wealth and better investment decisions and opportunities. However, there are ambiguities about ESG assessment and reporting with issues of transparency and
Caleb Boadi, Robert Osei‐kyei, Vivian W. Y. Tam   +2 more
wiley   +1 more source

A full belly counsels well: More stabilisation with more responsibility. [PDF]

PLoS One
Sheng X.
europepmc   +1 more source

The Evolution and Integration of ESG Reporting: A Framework for Sustainable Business Accountability

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how multinational corporations incorporate Environmental, Social, and Governance (ESG) reporting frameworks to foster trust, enhance legitimacy, and move beyond mere symbolic disclosure. A qualitative comparison of Microsoft and Unilever from 2020 to 2023 assesses how both firms integrate leading standards, including GRI ...
Gabriela Marques Alves Aguiar
wiley   +1 more source

EcoStack-Pro: an adaptive federated learning framework for interpretable ESG auditing across heterogeneous industrial sectors. [PDF]

Front Artif Intell
Azad MAK, Masum AKM, Rahman MA, Bhuiyan MTA, Noori FM, Uddin MZ.   +5 more
europepmc   +1 more source

Strategic Implications of Mandatory ESG Assurance and Its Impact on Competitive Advantage: Evidence From European Market Reactions

Business Strategy and the Environment, EarlyView.
ABSTRACT The EU has recently introduced, for the first time, a market‐wide mandatory assurance requirement for sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD). The directive mandates that affected firms obtain independent third‐party assurance for their ESG reports. This study examines the equity market's reaction
Zelalem Abay
wiley   +1 more source

Artificial intelligence adoption and corporate ESG performance: evidence from a refined large language model. [PDF]

Front Artif Intell
Shen L, Li Z, Liang Y, Feng Y, Zhang Z.
europepmc   +1 more source

The Heterogeneous Impact of Non‐Financial Reporting Directive Legal Implementation on ESG Performance in EU‐Listed Companies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of EU Directive 2014/95/EU (NFRD) on the Environmental, Social and Governance (ESG) performance of EU‐listed companies, focusing on variations across ESG dimensions and national institutional contexts. Using a dataset of 19,036 observations from 2010 to 2022, we apply a time‐varying Difference‐in‐Differences ...
Yuqing Xiao, Antonio Somoza
wiley   +1 more source

Risk Science in Practice: A Framework for Gauging Risk Principles in Domain-Specific Discourse. [PDF]

Risk Anal
Thekdi S, Aven T.
europepmc   +1 more source

SDG Forward Faster in the Face of Geopolitical and Climate Risks: Does CEO Power Strengthen This Relationship?

Business Strategy and the Environment, EarlyView.
ABSTRACT In a macroeconomic environment characterised by systemic disruptions and global uncertainty, companies are forced to reconfigure their sustainability strategies. This study examines the combined impact of geopolitical and climate risks on corporate commitment to and actual progress toward the United Nations (UN) Sustainable Development Goals ...
Isabel‐María García‐Sánchez
wiley   +1 more source

Digital transformation, ESG performance and enterprise innovation. [PDF]

Sci Rep
Liu X, Wang L.
europepmc   +1 more source