Results 21 to 30 of about 33,578 (294)
Rating the Raters: Evaluating how ESG Rating Agencies Integrate Sustainability Principles [PDF]
, 2019 Environmental, social, and governance (ESG) rating agencies, acting as relevant financial market actors, should take a stand on working towards achieving a more sustainable development. In this context, the objective of this paper is, on the one hand, to
Escrig-Olmedo, Elena +4 more
core +1 more source
Understanding ESG reporting drivers: governance mechanisms, firm attributes, and regulatory roles
Cogent Business & ManagementEnvironmental, Social, and Governance (ESG) is a framework used by stakeholders to gauge firms’ ethical and responsible actions, beyond financial data.
Sheela Sundarasen +2 more
doaj +1 more source
Advanced Functional Materials, EarlyView.This review maps how MOFs can manage hazardous gases by combining adsorption, neutralization, and reutilization, enabling sustainable air‐pollution control. Covering chemical warfare agent simulants, SO2, NOx, NH3, H2S, and volatile organic compounds, it highlights structure‐guided strategies that boost selectivity, water tolerance, and cycling ...
Yuanmeng Tian +8 more
wiley +1 more source
Jurnal Akuntansi dan KeuanganThis study addresses a research gap by examining the impact of the voluntary adoption of integrated reporting on company value (TOBINSQ) for companies listed on the Indonesian Stock Exchange.
Juniarti Juniarti +4 more
doaj +1 more source
"Introducing the ESG reporting – benefits and challenges - "
Journal of Financial Studies, 2022 "Sustainable finance represents an important concern of the European Union lately, having an essential role in achieving the political objectives of the European Climate Pact. It is interpreted that it supports the sustainable development of economy, simultaneously reducing the pressures on environment and taking into consideration social and ...
Laurențiu-Paul Barangă +1 more
openaire +2 more sources
An integrative perspective of environmental, social and governance (ESG) reporting: A conceptual paper [PDF]
, 2015 The motivation of this study stems from the importance of protecting the environment, addressing the social issues related to internal and external stakeholders of companies and also the importance of adhering to good corporate governance.This study ...
Buniamin, Sharifah, Nik Ahmad, Nik Nazli
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Spin‐Crossover Confinement in Mesoporous Matrices Enables Tunable Porosity for Molecular Sensing
Advanced Materials Interfaces, EarlyView.The integration of hierarchically organized porous frameworks with spin‐crossover nanodomains enables cooperative interactions across multiple length scales. This hybrid design merges dynamic molecular switching with tunable porosity, yielding materials whose structural and functional responses are actively modulated by confinement and guest uptake ...
Lucia B. Pizarro +3 more
wiley +1 more source
Challenges and prospects of ESG reporting: analysis of theoretical and practical aspects
Економіка, управління та адмініструванняESG reporting has become a critical component of corporate transparency, driven by growing stakeholder demands and changing regulatory requirements. The article identifies critical problems, including the need for standardized reporting systems, the ...
O.V. Oliinyk, D.M. Zakharov
doaj +1 more source
Agribusiness, EarlyView.ABSTRACT While ESG (environmental, social, and governance) is emphasized among listed companies for their stakeholders and ESG disclosures, ESG engagement among unlisted companies has been rarely examined due to data limitations. This is particularly problematic for the agri‐food industry that has significant impacts on the environment and consists ...
Ying Wang, Satoru Shimokawa
wiley +1 more source
The Impact of Equity Engagement Evaluating the Impact of Shareholder Engagement in Public Equity Investing [PDF]
, 2014 Over the last decade, growing numbers of investors have become increasingly concerned with the environmental and social impact of their investments across asset classes.
Becky Johnson +4 more
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