Results 11 to 20 of about 2,622 (267)

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 Consumption
PurposeThis 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, Sivaperumaan Yamuna, Charith Rangana Samaraweera   +2 more
doaj   +1 more source

Incorporation of ESG criteria in the activities of companies in the context of their investment screening

Економіка, управління та адміністрування, 2023
This article examines the concept of integrated sustainability management and its relationship with corporate social responsibility (CSR) and environmental, social and corporate governance (ESG).
I.O.
doaj   +1 more source

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), Hossein Fakhari (Ph.D), Monir Jafaei Rahni (Ph.D)   +2 more
doaj   +1 more source

The Link Between ESG Reporting Quality and Accounting Measures of Firm-Level Performance

Jurnal Dinamika Akuntansi
Purpose: 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

Does the Workforce and Sustainability Reports Strengthen the Relationship between Gender Diversity and Sustainability Performance Reporting?

Administrative Sciences
Gender 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, Catarina Cepêda, Amélia Ferreira da Silva   +2 more
doaj   +1 more source

A Proposed Intelligent Accounting and Auditing Framework for Reforming ESG Disclosure and Enhancing Sustainability Governance in the Egyptian Capital Market: A Comparative Applied Research [PDF]

المجلة العلمية للدراسات والبحوث المالية والتجارية
Purpose and Design: This research aims to evaluate the current state of Environmental, Social, and Governance (ESG) disclosure and assurance practices among Egyptian listed companies and proposes an intelligent accounting and auditing framework for ...
Amin ElSayed Ahmed Lotfy, Hajar Abdel Rahman Abdel Fattah   +1 more
doaj   +1 more source

Understanding ESG reporting drivers: governance mechanisms, firm attributes, and regulatory roles

Cogent Business & Management
Environmental, Social, and Governance (ESG) is a framework used by stakeholders to gauge firms’ ethical and responsible actions, beyond financial data.
Sheela Sundarasen, Beata Zyznarska-Dworczak, Nor Asiah Mahmood   +2 more
doaj   +1 more source

Environmental, Social, and Governance (Esg) Reporting and Capital Market Response in Africa: A Systematic Review of Literature

Journal of Accounting and Finance in Emerging Economies
Purpose: The paper focused on all-inclusive mixture of old and current qualitative and quantitative literature on the link between Environmental, Social, and Governance (ESG) reporting and capital market response in the style of ESG reporting to meet ...
Fakunmoju, Segun Kamoru
doaj   +1 more source

Femtosecond‐Laser Nanocavitation Regenerates SERS‐Active Plasmonic Nanogaps for Longitudinal Molecular Sensing at Biointerfaces

Advanced Science, EarlyView.
A regenerative molecular sensing platform that co‐localizes surface‐enhanced Raman spectroscopy (SERS) sensing and nanocavitation‐based actuation. Femtosecond‐laser triggered nanocavitation produces thermomechanical forces to locally regenerate SERS‐active nanogaps in protein‐rich biofluids while preserving optical performance.
Aditya Garg, Ze Zong, Meitong Nie, Stacie E. Deaver, Elizabeth M. Van Order, Elieser Mejia, Peter Vikesland, Erin S. Gloag, Wei Zhou   +8 more
wiley   +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 Studies
The 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