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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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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 and airports: The benefits and risks of ESG reporting for US airports
Journal of Airport Management, 2023The subject of ESG — environmental, social and governance — disclosure and how airports are responding to the issues presented by these factors has become of great interest in the last few years. This paper will help familiarise airport managers and others with the concepts behind ESG and what these factors mean at an airport; discuss the reasons why ...
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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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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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ESG reporting in manufacturing SMEs
ESG REPORTING IN MANUFACTURING SMES ESG reporting in manufacturing SMEs ...
Both, Charlotte +3 more
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Chartered Management Accountant Journal
This article provides an overview of Environmental, Social, and Governance (ESG) reporting, emphasizing its evolution from Corporate Social Responsibility (CSR) in response to escalating climate challenges. ESG reporting aims to boost stakeholder confidence through transparent disclosures, governed by standards like IFRS S1, focusing on governance ...
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This article provides an overview of Environmental, Social, and Governance (ESG) reporting, emphasizing its evolution from Corporate Social Responsibility (CSR) in response to escalating climate challenges. ESG reporting aims to boost stakeholder confidence through transparent disclosures, governed by standards like IFRS S1, focusing on governance ...
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Recent Developments in ESG Reporting
2020Environmental, 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 +2 more
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As ESG reporting becomes central to ethical governance and sustainable strategy, this chapter examines the evolving role of internal audit in ESG assurance. Through thematic analysis of interviews and sustainability reports, five pillars of effective ESG auditing emerge: accuracy, consistency, reliability, stakeholder trust, and strategic integration ...
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The forces that shape mandatory ESG reporting
SSRN Electronic Journal, 2022Thorsten Sellhorn, Victor Wagner
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The ESG reporting: challenges and opportunities
TRADITIONS AND NEW CHALLENGES IN VALUE CREATION AND SUSTAINABILITYGlobal 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.
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