Results 51 to 60 of about 33,578 (294)

A conceptual framework for changes in Fund Management and Accountability relative to ESG issues [PDF]

open access: yes, 2011
Major developments in socially responsible investment (SRI) and in environmental, social and governance (ESG) issues for fund managers (FMs) have occurred in the past decade.
Holland, J.
core  

Advancing Sustainable Development in Manufacturing: A Strategic Framework for Overcoming Green–Lean Implementation Barriers

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Manufacturing's transition to sustainable development depends on integrating green with lean under credible environmental policy and stakeholder engagement. Although benefits are well established, the literature underspecifies implementation barriers and their prioritisation. This study identifies, structures, and prioritises barriers to green–
Jose Arturo Garza‐Reyes   +4 more
wiley   +1 more source

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

open access: yesScientific 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)   +2 more
doaj  

CSR as a Driver where ESG Performance will Ultimately Matter

open access: yesSymphonya, 2018
Despite the clear evidence and vast research conducted both in Europe and America, little is known about the correlation between CSR and ESG performance metrics.
Andrea Cincinnati Cini, Chiara Ricci
doaj   +1 more source

Greening Under Pressure: Climate Change Exposure and Eco‐Innovation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study explores the impact of climate change exposure on corporate eco‐innovation. Recognizing the urgent need to address climate change, we examine how firms directly respond to climate risks through eco‐innovation. Our findings indicate that climate change exposure is positively associated with corporate eco‐innovation.
Pietro Perotti   +2 more
wiley   +1 more source

Corporate Management of Environmental, Social, and Governance Ratings and Rating Divergence

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As environmental, social, and governance (ESG) ratings increasingly influence investment and corporate decision‐making, companies face growing pressure to manage their ESG performance strategically. This study examines how firms navigate the fragmented ESG rating landscape marked by significant agency divergence. Based on a multiple‐case study
Selina Hauch
wiley   +1 more source

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

open access: yesDiscover 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   +3 more
doaj   +1 more source

When situativity meets objectivity in peer-production of knowledge:the case of the WikiRate platform [PDF]

open access: yes, 2018
PurposeThe purpose of this paper is to further the debate on Knowledge Artefacts (KAs), by presenting the design of WikiRate, a Collective Awareness platform whose goal is to support a wider public contributing to the generation of knowledge on ...
De Paoli, Stefano   +1 more
core   +2 more sources

Is Circular Also Sustainable? Assessing Circularity and Sustainability to Enhance Legitimacy in Agri‐Food Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The agri‐food industry faces major sustainability challenges, requiring a shift in companies' approach. Circular economy principles offer a promising path by enhancing resource efficiency, reducing waste, and valorizing by‐products. However, the integration of sustainability and circularity practices remains limited, especially in developing ...
Maria Elena Latino   +2 more
wiley   +1 more source

The Role of Largest Ownership Structure in ESG Reporting, Tax Avoidance, and Firm Value: Evidence from Emerging Markets

open access: yesQubahan Academic Journal
The level of concern among business entities regarding sustainability issues in emerging markets remains minimal, particularly in Indonesia and Malaysia. The intention to fulfill the requirement is contingent upon the owner's intention, as ESG reporting
Dianwicaksih Arieftiara   +4 more
doaj   +1 more source

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