Results 221 to 230 of about 2,622 (267)

The forces that shape mandatory ESG reporting

SSRN Electronic Journal, 2022
Thorsten Sellhorn, Victor Wagner
openaire   +1 more source

The ESG reporting: challenges and opportunities

TRADITIONS AND NEW CHALLENGES IN VALUE CREATION AND SUSTAINABILITY
Global trends and a growing awareness of sustainability are driving change in society and business. The transformation has already begun and primarily involves companies, which are rethinking their strategies and goals to ensure environmental, social and economic resilience.
openaire   +1 more source

ESG Reporting and Tax

ESG Reporting and Tax is a volume derived from a September 2025 symposium organized by the Tax Law Technology Center at the Institute for Austrian and International Tax Law, WU Vienna. As regulatory obligations in taxation intensify, it is imperative for stakeholders to understand how technology is leveraged to meet the increasing significance of ...
Risse, Robert, Inal, Dilara
openaire   +1 more source

Sustainability and Integration of ESG Reporting

The growing importance of sustainability information in financial and corporate sectors reflects an increasing focus on assessing risks and opportunities tied to environmental, social, and governance (ESG) factors. However, the lack of a harmonized global framework has hindered the comparability and reliability of this information. This chapter reviews
Sandra Tenorio-Salgueiro, Milagros Vivel-Búa, Rubén Lado-Sestayo, Andrea Martínez-Salgueiro   +3 more
openaire   +1 more source

Corporate ESG reporting quantity, quality and performance: Where to now for environmental policy and practice?

Business Strategy and the Environment, 2022
John Dumay, Susanne Arvidsson
exaly  

Do ESG reporting guidelines and verifications enhance firms' information disclosure?

Corporate Social Responsibility and Environmental Management, 2022
Hyunjung Ji, Toshi Arimura, Kazuyuki Iwata   +2 more
exaly  

The real effects of ESG reporting and GRI standards on carbon mitigation: International evidence

Business Strategy and the Environment, 2023
Le Luo, Qingliang Tang
exaly  

From talk to action: the effects of the non-financial reporting directive on ESG performance

Meditari Accountancy Research, 2023
Maria Aluchna, Maria Roszkowska-Menkes
exaly  

Institutional Ownership Types and ESG Reporting: The Case of Saudi Listed Firms

Sustainability, 2022
Murad Thomran, Shaker Al-Duais, Hasan Bamahros   +2 more
exaly  

Sustainability reporting and ESG performance in the utilities sector

Utilities Policy, 2023
Simone Pizzi
exaly