How the Categorisation of SDG Targets into ESG Pillars can Inform the Corporate SDG Report
Chemical Engineering Transactions, 2023 In this research, SDG standards are mapped to the environmental, social, and governance (ESG) pillars through Triple-Bottom Line (TBL) groupings based on the Global Reporting Initiative (GRI) guidelines and accounting items, which allow SDG standards to ...
Bence Lukács, Robert Rickards
doaj
Impact of Board of Directors' Characteristics on Environmental, Social, and Corporate Governance Reporting [PDF]
مجله دانش حسابداری, 2019 Objective: This study investigates the effects of board of directors' characteristics on environmental, social and corporate governance, ESG, reporting in the companies listed in the Tehran Stock Exchange during 2012-2016.
Esfandyar Malekian (Ph.D) +2 more
doaj +1 more source
Toward sustainable transparency: the need for standardized ESG reporting by banks listed on the Colombo stock exchange, Sri Lanka [PDF]
Journal of Responsible Production and ConsumptionPurposeThis study aims to investigate the environmental, social and governance (ESG) reporting practices of the banks listed on the Colombo Stock Exchange (CSE).Design/methodology/approachA quantitative content analysis was conducted using three years of
Nirasha Nuwandi Jayawardhana +2 more
doaj +1 more source
Critical Evaluation of Environmental, Social and Governance Disclosures of Malaysian Property and Construction Companies [PDF]
, 2017 There is an increasing demand from stakeholders for higher transparency on environmental, social and governance (ESG) disclosures. Yet not much is known about the state of sustainability reporting in Malaysia especially in the property and construction ...
Siew, Renard Yung Jhien
core +3 more sources
The Link Between ESG Reporting Quality and Accounting Measures of Firm-Level Performance
Jurnal Dinamika AkuntansiPurpose: Sustainability reports and integrated information e.g. ESG reports, are utilized by stakeholders for various decision-making processes. Using Taiwan setting, this study examines the effect of ESG reporting quality, including ESG Score, ESG ...
Badingatus Solikhah, Pei-Yu Weng
doaj +1 more source
The Assessment of Real Estate Initiatives to Be Included in the Socially-Responsible Funds [PDF]
, 2017 The acknowledgment of the ongoing economic and financial crisis involving real estate, creates the need to formulate proposals and scenarios (in real estate) with the characteristics of socially responsible investments.
Battisti, Fabrizio +2 more
core +3 more sources
Administrative SciencesGender diversity and environmental, social, and governance (ESG) performance reporting are critical to corporate sustainability. This study aims to analyze the impact of gender diversity on ESG performance reporting and the mediating effect of the ...
Albertina Paula Monteiro +2 more
doaj +1 more source
ESG REPORTING IN THE REPUBLIC OF MOLDOVA: CHALLENGES AND OPPORTUNITIES IN ALIGNING WITH EUROPEAN AND INTERNATIONAL STANDARDS [PDF]
Eastern European Journal of Regional StudiesThe article examines the level and challenges of ESG (Environmental, Social, Governance) reporting in the Republic of Moldova, in the context of alignment with European regulations and global sustainability trends.
Roman BAHNARU
doaj +1 more source
Does Institutional Context Affect CSR Disclosure? A Study on Eurostoxx 50 [PDF]
, 2018 We propose to investigate the relationship between corporate social responsibility disclosure and institutional/environmental factors among a sample of European listed companies.
Adams +25 more
core +1 more source
Assessment of Polish companies’ preparedness for ESG reporting in the context of its determinants as evaluated by report preparers [PDF]
Zeszyty Teoretyczne RachunkowościPurpose: The purpose of this article is to assess the degree and scope of preparedness of Polish companies for Environmental, Social, and Governance (ESG) reporting from the perspective of respondents engaged in environmental reporting, taking into ...
Aleksandra Sulik-Górecka +2 more
doaj +1 more source