Results 141 to 150 of about 5,901 (304)

ESG disclosure in the Italian banking sector: regulations and future challenges

open access: yes
reservedQuesta tesi ha lo scopo di esaminare la divulgazione ESG (Environmental, Social, and Governance) nel settore bancario italiano, con un focus specifico sulla normativa vigente e le sfide future.
VENTURINI, FILIPPO
core  

Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi   +3 more
wiley   +1 more source

Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard   +5 more
wiley   +1 more source

Czech Companies’ Preparedness for ESG Non-Financial Reporting

open access: yes
This bachelor's thesis focuses on ESG non-financial reporting. The theoretical part defines the concept of ESG and places it in the context of the historical development of the concept of corporate responsibility.
Nováček, Tomáš
core  

Digital Transformation on Green Operational Performance: Evidence From the E‐Waste Firm's Perspective

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Digital transformation (DT) is increasingly recognised as essential for improving environmental performance in process‐intensive and hazardous sectors; however, the mechanisms by which digitalisation translates into green operational performance (GOP) and environmental accountability remain insufficiently investigated, particularly in ...
Amila Kasun Sampath Udage Kankanamge   +2 more
wiley   +1 more source

The Influence of Corporate Sustainability Rating Methodology on Disclosure Behavior

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The rise of environmental, social, and governance (ESG) investing has illuminated long‐standing concerns over the ability for sustainability rating schemes to accurately convey sustainability‐related performance of firms. This study theorizes and empirically examines how a detailed and transparent rating methodology influences what information
Patrick J. Callery
wiley   +1 more source

Textual analysis of corporate sustainability reporting and corporate ESG scores

open access: yes
This paper examines the evolution of environmental, social and governance (ESG) reporting by analysing a ten-year corpus of annual reports from FTSE 350 companies.
Ferjančič, Urša   +9 more
core   +1 more source

Past and Future of Sustainability Indicator Research in Agribusiness: A Bibliometric and Forecasting Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study offers a forward‐looking assessment of sustainability indicator research in agribusiness by integrating bibliometric mapping with ARIMA‐based forecasting. Analysing 403 Scopus‐indexed articles, bibliographic‐coupling analysis identifies three contemporary thematic domains: Techno‐Managerial Sustainability, Systemic and ...
Marcelo Kratz Mendes   +5 more
wiley   +1 more source

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