Results 111 to 120 of about 5,901 (304)
Sustained learning and corporate ESG practices: evidence from returnee CEOs in China
China Journal of Accounting ResearchThis study explores a new channel through which environmental, social and governance (ESG) reporting mandates implemented in one country can influence firms’ ESG performance in another country, focusing on returnee CEOs in China who studied or worked ...
Juan Liang +3 more
doaj +1 more source
Importance of sustainability and ESG reporting
International Journal For Multidisciplinary ResearchThe goal of sustainability promotes the welfare of both the current and future generations in addition to guaranteeing the preservation of our environment. Fundamentally, sustainability means implementing strategies that satisfy current demands without jeopardizing the ability of future generations to satisfy their own.
Nandhana K P -, Dr. Swaricha Johri -
openaire +1 more source
ESG Reporting in the Banking Sector – Challenges for Banks
Theoretical background: Regulatory ESG requirements are prompting banks to revise their strategies and product portfolios. In addition, regulatory changes in reporting impose changes in the internal as well as the external reporting process.Purpose of ...
Polkowska, Zofia
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Despite accelerating interest in green human resource management (GHRM) and its connection to organisational citizenship behaviour for the environment (OCBE), the field remains theoretically fragmented. This scoping review synthesises 12 empirical studies anchored in the ability–motivation–opportunity (AMO) framework.
Mamdoh M. Algethami, Nadine Campbell
wiley +1 more source
Czech SMEs'perception of voluntary ESG reporting
The aim of this thesis is to find out how Czech SMEs approach voluntary ESG reporting. The theoretical part of the thesis describes the theoretical basis of ESG, the significance of its individual factors and its legislative grasp at the European level ...
Vítová, Lucía
core +1 more source
ESG reporting requirements in chemical industry
Diplomová práce se zaměřuje na problematiku ESG reportingu v podnicích chemického průmyslu. Teoretická část práce podrobně zkoumá související pojmy, včetně rešerše týkající se reportování o udržitelném rozvoji a ESG reportingu.
Tykvanová, Lucie
core
Funding Costs and Liquidity Creation: Does ESG Play Any Role?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen +2 more
wiley +1 more source
PLoS ONETrade unions and corporate social responsibility (CSR) are important institutional mechanisms through which corporations undertake responsibility for their for-profit as well as not-for-profit actions.
Anshul Mandliya +3 more
doaj +1 more source
This thesis examines the compliance of a selected company's sustainability report with the European Sustainability Reporting Standards (ESRS). The literature review investigates the main drivers of ESG reporting, the impacts of ESG reporting on company ...
Vavrušková, Nela
core
Shipping-specific ESG rating and reporting framework
Strict regulatory requirements supporting environmental sustainability are consistently promoted for the shipping sector, including the IMO 2050 framework to reduce greenhouse gas implications by 50% and CO2 emissions by 70% compared to respective 2008 ...
Tsatsaronis, Michael +3 more
core +1 more source