Results 41 to 50 of about 2,622 (267)

ESG-Bench: Benchmarking Long-Context ESG Reports for Hallucination Mitigation

Proceedings of the AAAI Conference on Artificial Intelligence
As corporate responsibility increasingly incorporates environmental, social, and governance (ESG) criteria, ESG reporting is becoming a legal requirement in many regions and a key channel for documenting sustainability practices and assessing firms’ long-term and ethical performance.
Sun, S., Wu, B.P., Jin, M., Bai, P., Zhang, H., Song, X.   +5 more
openaire   +3 more sources

Green Talk, Costly Walk: The Financial Cost of Greenwashing

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
wiley   +1 more source

Strategic tone management in ESG reports and ESG risk

International Review of Financial Analysis
In this study, we investigate whether strategic tone management in environmental, social, and governance (ESG) reports can serve as an indicator of future ESG risk. Our baseline results reveal a positive association between abnormal positive tone in ESG reports and future ESG risk.
Li, Ruiqian, Wu, Haiyun, Zhong, Ma, Lan, Hao   +3 more
openaire   +2 more sources

Drivers of Nature‐Related Investment Strategies Among Institutional Investors

Business Strategy and the Environment, EarlyView.
ABSTRACT Institutional investors are increasingly responding to biodiversity loss through nature‐related investment strategies. Using survey data from 557 institutional investors, this study examines the drivers of strategy selection and how biodiversity risk is integrated across investor types, sizes, and regions.
Emma Olofsson
wiley   +1 more source

From fragmentation to interoperability: How semantic models transform environmental, social, governance (ESG) reporting, knowledge, and sustainability governance

Journal of Innovation & Knowledge
Environmental, social, and governance (ESG) reporting faces persistent challenges, including fragmented standards, inconsistent metrics, misalignment with global sustainability goals, and limited stakeholder usability.
Annas Vijaya, Faris Dzaudan Qadri, Linda Salma Angreani, Hendro Wicaksono   +3 more
doaj   +1 more source

A Taxonomy of Predictive Maintenance as a Basis for Supra‐Regional Sustainability Monitoring—Literature Review

Business Strategy and the Environment, EarlyView.
ABSTRACT The concept of predictive maintenance in advanced manufacturing systems is crucial from the point of view of resource efficiency in the era of high competitiveness forced by energy transformation in the digital economy. Against the backdrop of sustainability and the opportunities a data cooperative offers, the combination of predictive ...
Christian Schachtner, Nadine Baumann, Marek Jabłoński, Adam Jabłoński, Mariusz Bednarek, Sławomir Luściński, Piotr Bilski   +6 more
wiley   +1 more source

Accountant Ethics in ESG Reporting: Institutional Challenges and Behavioral Determinants [PDF]

Business Ethics and Leadership
The institutionalization of ESG reporting has made accountants’ ethical judgment a core issue for business ethics, ethical leadership, corporate accountability, and ethical corporate culture.
Iryna ZAMULA, Anargul BELGIBAYEVA, Vitalii TRAVIN, Serhii LEHENCHUK, Lyudmyla CHYZHEVSKA, Mykola HORODYSKYI   +5 more
doaj   +1 more source

Current Trends and Future Research in Management Control for Sustainability in Retail

Business Strategy and the Environment, EarlyView.
ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
wiley   +1 more source

The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette, Marie‐Josèphe Rigobert, Slimane ED‐Dafali   +2 more
wiley   +1 more source

Dictionary-based assessment of European Sustainability Reporting Standard (ESRS) disclosure topics

Discover Sustainability
As the imperative for sustainable business practices and corporate responsibility has grown, the analysis and integration of Environmental, Social, and Governance (ESG) issues into corporate strategies has become a crucial aspect of business strategy ...
Alex Suta, Péter Molnár, Zétény Limbach, Árpád Tóth   +3 more
doaj   +1 more source