Results 251 to 260 of about 33,578 (294)

Brand attitude as the catalyst: transforming perceived ESG to consumer's purchase intention in low-carbon consumption. [PDF]

Front Psychol
Zhang R, Zhou X, Liu Q, Wang C.
europepmc   +1 more source

Sustainability evaluation of the steel industry in belt and road countries using an ESG-MI and obstacle analysis framework. [PDF]

Sci Rep
Ren B, Wang Q, Ge H, Xu J, Hao X, Wang H.   +5 more
europepmc   +1 more source

Corporate Financial Growth and ESG Behavior: Evidence from ESG Strategy, Comprehensiveness and ESG Report Quality

Mei Sun, Bingxue Gong, Yongchao Sun
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How to Fix ESG Reporting

SSRN Electronic Journal, 2021
Investors, advocacy groups, academics, and the 200 CEOs of the US Business Roundtable have asked corporations to take on an added purpose beyond a narrow pursuit of shareholder value. In response, many companies now issue ESG (Environmental, Societal, and Governance) reports.
Robert S. Kaplan, Karthik Ramanna
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ESG-Reporting

Zeitschrift für Corporate Governance, 2022
Henrik Schalkowski, André Ortiz
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External ESG Reporting Frameworks

2020
There are many reporting frameworks for environmental, social, and governance (ESG) factors. The common intention is to disclose information to investors that is material to their investment decisions. Yet materiality is defined differently by various standards-setting organizations.
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Recent Developments in ESG Reporting

2020
Environmental, social, and governance (ESG) issues have become a core business concern and a central focus of investors. The ESG reporting landscape is fragmented, with hundreds of reporting standards forming what has been called an alphabet soup of acronyms with no common framework to guide corporate disclosures. Companies’ ESG disclosures vary widely
Paul A. Davies, Paul M. Dudek, Kristina S. Wyatt   +2 more
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Evolution of ESG Reporting Frameworks

2020
In response to increasing investor demand for non-financial information from companies, a number of sustainability accounting frameworks have evolved to improve standardized disclosure of environmental, social, and governance (ESG) information. These frameworks have created more consistent, readily available, and easily interpreted information for ...
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ESG Reporting, ESG Contracting, and Executive Compensation: International Evidence

Journal of Business Finance & Accounting
ABSTRACT This study examines the influence of environmental, social, and governance (ESG) reporting on the effect of integrating ESG criteria into executive compensation practices (ESG contracting) on executive compensation and corporate environmental performance.
Weiqing Chen, Chengzhu Sun, Albert Tsang, Xiao Zeng   +3 more
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Il reporting ESG

2023
Il capitolo introduce il concetto di ESG e sottolinea la rilevanza che l’impegno in tali pratiche assume nel contesto socio-economico attuale. Il reporting sulle azioni legate all’ambiente e alla responsabilità sociale d’impresa risulta, ad oggi, ancora prevalentemente orientato alla volontarietà e, per questo, assume un ruolo fondamentale per l ...
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