Results 261 to 270 of about 33,578 (294)

Performance ESG et reporting extra-financier

Recherches en Sciences de Gestion, 2022
Ce travail de recherche examine la relation entre la performance ESG et le reporting extra-financier en mobilisant le cadre de la divulgation d’informations volontaires. La recherche empirique s’est appuyée sur la méthodologie des données de panel en balayant une période allant de 2016 à 2018.
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Enhancing ESG Reporting

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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Mobilitätsbudget trifft ESG-Reporting

Bankmagazin, 2023
Antonia Becker, Ludwig Orsini-Rosenberg
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Does ESG Report Tone Influence ESG Rating Divergence? Evidence From China

Journal of International Financial Management & Accounting
ABSTRACTTone, as a key linguistic feature of corporate narrative disclosures, plays a crucial role in shaping information users' evaluation of firm performance. However, whether and how the tone in ESG (Environmental, Social, and Governance) reports influences rating agencies' assessments of firms' ESG performance remains underexplored. Using data from
Yanmei Luo, Xinyu Zhang, Ruiqian Li
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Does Voluntary ESG Reporting Resolve Disagreement among ESG Rating Agencies?

European Accounting Review, 2022
Michael D. Kimbrough, Xu (Frank) Wang, Sijing Wei, Jiarui (Iris) Zhang   +3 more
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Designing and Reporting ESG Disclosures

2023
Karamo NM Sonko, Mariama Sonko
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The forces that shape mandatory ESG reporting

SSRN Electronic Journal, 2022
Thorsten Sellhorn, Victor Wagner
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An Accounting Framework for ESG Reporting

SSRN Electronic Journal, 2022
Jonathan Bonham, Amoray Riggs-Cragun
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The Role of Voluntary ESG Reporting Standards in ESG Reporting

SSRN Electronic Journal
Hussnain Bashir, David Ogudugu, Ibrahim Pelja   +2 more
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ESG-Reporting

Nancy Hartmann, Joachim Hohmann, Marko Opić   +2 more
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