Results 41 to 50 of about 5,901 (304)

Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen, Eric Owusu Boahen, Cuong Nguyen   +2 more
wiley   +1 more source

Do Corporate Strategies in Fintech and Green Finance Enhance ESG Performance? The Moderating Role of Government Policies

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite the growing interest in ESG performance, limited research explores the mediating role of government policy in the relationship between Fintech, green finance and ESG outcomes. We address this gap by examining how Fintech and green finance influence ESG performance through government policies.
Mandella Osei‐Assibey Bonsu, Samuel Clottey Attuquaye, Katie Hyslop, Ying Wang, Li Kaodui   +4 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

Impact Measuring in Sustainable Ventures: A Process Perspective

Business Strategy and the Environment, EarlyView.
ABSTRACT Impact measurement is crucial for sustainable ventures to quantify their contribution to sustainable development. Although research has highly focused on impact measurement as a static activity, we conduct a qualitative study to explore how impact measuring as a process unfolds over time.
Jan Moellmann, Esther Salvi, Frank‐Martin Belz   +2 more
wiley   +1 more source

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

Does Sustainability Auditing Lead to Enhanced Corporate Governance, Environmental Performance, and Financial Outcomes? Empirical Evidence From High‐Impact Industries

Business Strategy and the Environment, EarlyView.
ABSTRACT This study employs hierarchical regression modelling on a survey of 550 firms from Nigeria and Ghana to examine the impact of sustainability auditing on corporate governance, environmental performance, and financial outcomes of high‐impact industries.
Mandella Osei‐Assibey Bonsu, Ying Wang, Grace Eghe‐Ikhurhe, Katie Hyslop   +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  

Transforming Procurement: The Dynamic Capabilities and Microfoundations to Buy Circular

Business Strategy and the Environment, EarlyView.
ABSTRACT Circular Procurement (CP) integrates Circular Economy (CE) principles into purchasing decisions to close material loops and retain value across product life cycles. Yet, its adoption remains limited due to persistent barriers within procurement processes.
Francesco Cafforio, Ilaria Giannoccaro
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

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