Results 91 to 100 of about 5,901 (304)

The Consequences of Mandatory Corporate Sustainability Reporting [PDF]

We examine the effect of mandatory corporate sustainability reporting (MCSR) on several measures of social responsibility using both country and firm-level data.
George Serafeim, Ioannis Ioannou
core  

Corruption Control and Corporate Hazardous Waste Emissions: Cross‐Country Evidence and the Moderating Role of Agenda 2030

Business Strategy and the Environment, EarlyView.
ABSTRACT The aim of this study is to examine the impact of corruption control, as a public institutional mechanism, on hazardous waste emissions of private sector entities. We also examine the extent to which Agenda 2030 moderates the relationship. We analyse data from the top 500 global companies.
Babajide Oyewo, Olayinka Adedayo Erin, Mohammed Kayode Ajape, Becky Forbin   +3 more
wiley   +1 more source

How to Navigate Disrupted Business Models in the 21st Century: At the Crossroads of the Circular Economy and the Industry 4.0 Transition

Business Strategy and the Environment, EarlyView.
ABSTRACT Our planet faces a critical crisis, with pollution, resource depletion and biodiversity loss surpassing sustainable limits. Businesses must address these challenges, with the circular economy and Industry 4.0 offering transformative potential through closed‐loop systems, regenerative solutions and advanced technologies.
Agnes Toth‐Peter, Rui Torres de Oliveira, Shane Mathews, Leonie Barner   +3 more
wiley   +1 more source

The ESG reporting quality changes in Sweden [PDF]

MSc in Accounting and Financial ManagementMotivated by global challenges such as climate change and resource depletion, sustainability has become a crucial focus for businesses.
Nai, Riga, Ngufor, Rodrigue
core  

Green Talk, Costly Walk: The Financial Cost of Greenwashing

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
wiley   +1 more source

Effect of environmental, social and governance performance on the financial reporting lag of Saudi listed companies

Humanities & Social Sciences Communications
The empirical literature has documented evidence concerning the relationship between financial performance and financial reporting lag. Currently, rating agencies and other stakeholders are paying considerable attention to the impact of business ...
Hamid Ghazi H Sulimany
doaj   +1 more source

The Evolution of Accounting Practices in the Context of Sustainability and Social Impact, Considering Trends in Financial Analysis

Notas Económicas
With the entry into force of the EU Directive on corporate sustainability reporting, public companies must disclose non-financial information, integrating ESG (environmental, social, governance) indicators into accounting and reporting.
Nina Petrukha, Dmytro Sushko, Lyudmyla Meliankova, Oleksandr Rybitskyi, Ruslan Ovcharenko   +4 more
doaj   +1 more source

Drivers of Nature‐Related Investment Strategies Among Institutional Investors

Business Strategy and the Environment, EarlyView.
ABSTRACT Institutional investors are increasingly responding to biodiversity loss through nature‐related investment strategies. Using survey data from 557 institutional investors, this study examines the drivers of strategy selection and how biodiversity risk is integrated across investor types, sizes, and regions.
Emma Olofsson
wiley   +1 more source

IMPLEMENTING ESG REPORTING IN PUBLIC INSTITUTIONS: A CASE STUDY OF ROMANIA'S INTERNAL MANAGERIAL CONTROL FRAMEWORK [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
This study investigates the potential integration of Environmental, Social, and Governance (ESG) reporting into the existing Internal Managerial Control System within Romanian public institutions.
UDRESCU LUCIA-MARIA
doaj  

Evaluating ESG Software Solutions for Sustainability Reporting in the Manufacturing Sector

Management Systems in Production Engineering
The Corporate Sustainability Reporting Directive (CSRD) introduces stringent and standardised environmental, social, and governance (ESG) reporting obligations across the European Union, presenting significant challenges for manufacturing companies due ...
Hąbek Patrycja
doaj   +1 more source