Results 51 to 60 of about 2,622 (267)
Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan +3 more
wiley +1 more source
Do the Generational Cohorts of CEOs Influence Corporate Travel Emissions?
Business Strategy and the Environment, EarlyView.ABSTRACT According to Mannheim's generational theory, each generation exhibits unique attitudes that shape its behaviour. This paper suggests that a CEO's generational background can shape their environmental views, which, in turn, influence the company's business travel policies.
Gbenga Adamolekun +2 more
wiley +1 more source
Qubahan Academic JournalThe 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
CSR as a Driver where ESG Performance will Ultimately Matter
Symphonya, 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
Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz +1 more
wiley +1 more source
Different patterns of ESG reporting: the sustainability disclosure index of selected European cities
International Journal of Management and EconomicsThe study examines patterns of Environmental, Social, and Governance (ESG) reporting by European cities, focusing on how local governments disclose sustainability information in response to regulations such as the Non-Financial Reporting Directive (NFRD)
Wójtowicz Katarzyna
doaj +1 more source
Analysis of implementing and developing ESG reporting in Russian companies
Вестник университетаThe process of implementing and developing ESG reporting in Russian companies has been considered using the four backbone organizations cases such as Sberbank, SIBUR, Russian Railways, and RUSAL.
Yu. A. Fomina +3 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Despite more than 20 years of research into sustainable tourism, the environmental impact of the UK hospitality sector remains high. A growing body of research into the concept of a circular economy (CE) demonstrates that transitioning to this way of working has significant benefits both for the environment and business outcomes.
Danielle Farrow +2 more
wiley +1 more source
Economics and EnvironmentESG reporting is a key process through which companies provide detailed information regarding their impact on the environment (E), society (S) and corporate governance (G).
Bogusław Wacławik +3 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Despite accelerating interest in green human resource management (GHRM) and its connection to organisational citizenship behaviour for the environment (OCBE), the field remains theoretically fragmented. This scoping review synthesises 12 empirical studies anchored in the ability–motivation–opportunity (AMO) framework.
Mamdoh M. Algethami, Nadine Campbell
wiley +1 more source