Results 31 to 40 of about 2,622 (267)

Sustainability reporting and environmental, social, and governance (ESG) assurance in Nigeria: A conceptual review

FUDMA Journal of Accounting and Finance Research (FUJAFR)
Purpose: This study examines the state of sustainability reporting and Environmental, Social, and Governance (ESG) assurance in Nigeria. It explores the institutional drivers, regulatory developments, challenges, and emerging trends influencing the ...
Henry Emife Monye-Emina, Samuel Umanah
doaj   +1 more source

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu, Ion Ionașcu, Elena Turuianu   +2 more
wiley   +1 more source

Environmental, social, and governance practices and reporting readiness in small and medium-sized enterprises

Technological and Economic Development of Economy
Following the European Sustainability Reporting Standards (ESRS), in 2026, the non-financial reporting obligation will be extended to small and medium-sized enterprises listed on the regulated market and meet employment and financial criteria.
Justyna Kozłowska, Leonas Ustinovičius
doaj   +1 more source

Nudging ESG Investments via Digital Financial Advising: Evidence From an Investment Game Experiment

Business Strategy and the Environment, EarlyView.
ABSTRACT The influence of financial advisors on retail investors' sustainable investment choices remains surprisingly underexplored, despite their potential to shape investment behavior. This study uses an experimental design to examine how sustainability‐related information provided by a digital (simulated) financial advisor affects individual demand ...
Caterina Lucarelli, Manuele Citi, Matteo Pasquino   +2 more
wiley   +1 more source

Corporate ESG Information Disclosures

Учёт. Анализ. Аудит
the purpose of the study was to assess the compliance of modern ESG reporting with the expectations formulated in the UN Global Compact (UNGC) report “Who Cares Wins”, and its subject is corporate ESG information as an element of improving the ...
E. V. Morozova
doaj   +1 more source

Corruption Control and Corporate Hazardous Waste Emissions: Cross‐Country Evidence and the Moderating Role of Agenda 2030

Business Strategy and the Environment, EarlyView.
ABSTRACT The aim of this study is to examine the impact of corruption control, as a public institutional mechanism, on hazardous waste emissions of private sector entities. We also examine the extent to which Agenda 2030 moderates the relationship. We analyse data from the top 500 global companies.
Babajide Oyewo, Olayinka Adedayo Erin, Mohammed Kayode Ajape, Becky Forbin   +3 more
wiley   +1 more source

ESG Reporting and Sustainable Finance in the Romanian Banking Sector: 2020–2024 [PDF]

Global Economic Observer
This study examines the relationship between ESG reporting maturity and sustainable finance development in the Romanian banking sector during the European sustainability transition.
NICOLETA PANAIT, MĂDĂLINA RĂDOI
doaj  

How to Navigate Disrupted Business Models in the 21st Century: At the Crossroads of the Circular Economy and the Industry 4.0 Transition

Business Strategy and the Environment, EarlyView.
ABSTRACT Our planet faces a critical crisis, with pollution, resource depletion and biodiversity loss surpassing sustainable limits. Businesses must address these challenges, with the circular economy and Industry 4.0 offering transformative potential through closed‐loop systems, regenerative solutions and advanced technologies.
Agnes Toth‐Peter, Rui Torres de Oliveira, Shane Mathews, Leonie Barner   +3 more
wiley   +1 more source

THE INTEGRATION OF ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) PRINCIPLES INTO FARM MANAGEMENT: A GENERAL OVERVIEW [PDF]

Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development
The last decade's development and implementation of non-financial reporting culminated in the approval of the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS).
Elena TOMA (DIACONU), Ionuț VOCHIN, Aurelia Vasilica BALAN   +2 more
doaj  

Comparative Analysis of ESG Scores Based on GRI Standards in Indonesia’s Consumer Non-Cyclicals and Consumer Cyclicals Sectors [PDF]

BIO Web of Conferences
This research analyzes the Environmental, Social, and Governance (ESG) scores of the Consumer Non-Cyclicals (CNC) and Consumer Cyclicals (CC) sectors, that have strong links to agribusiness and sustainable development in Indonesia.
Rahayu Ni Nyoman Ayu Prapti, Ustriyana I Nyoman Gede, Arisena Gede Mekse Korri   +2 more
doaj   +1 more source