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
Developing Environmental, Social and Governance Index for Palm Oil Industry Value Chain
Chemical Engineering Transactions, 2023 The common world effort to achieve United Nations 2030 Agenda on Sustainable Development has expedited the Environmental, Social and Governance reporting, both in the academic, financial, and business arenas.
Seok Peng Ngan +3 more
doaj
Corporate social responsibility and stock price crash risk [PDF]
, 2014 This study investigates whether corporate social responsibility (CSR) mitigates or contributes to stock price crash risk. Crash risk, defined as the conditional skewness of return distribution, captures asymmetry in risk and is important for investment ...
Kim, Yongtae, Li, Haidan, Li, Siqi
core +2 more sources
The Role of Corporate Governance in Enhancing Environmental and Social Performance
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how different corporate governance (CG) approaches influence firms' environmental and social performance, specifically focusing on the role of internal vs. external resources and operational vs. strategic approaches. Anchored in stakeholder and resource dependency theory, we develop a conceptual framework grounded in ...
Tommaso Fornasari +2 more
wiley +1 more source
The case for building climate reporting into financial accounting [PDF]
, 2019 For mitigation efforts against climate breakdown to be effective they need to bring in the private sector in a meaningful way. Current standards for financial reporting for commercial organizations focus on the interests of capital suppliers to the ...
Murphy, R., Seabrooke, L.
core
Social impact as an intangible driver in assessing economic value: an application to the italian third sector [PDF]
, 2017 Many studies have focused on Intellectual Capital (IC) applied to the Third Sector in the past few years. Despite the growing interest in intellectual capital in the field, the concept remains unclear. Few scholars and practitioners deal with the subject,
Bongiovanni, Laura +3 more
core +1 more source
Media Attention to Climate Change and Investor Flows in US Equity Mutual Funds
Business Strategy and the Environment, EarlyView.ABSTRACT This paper investigates how climate‐related news influences mutual fund investor behaviour in the United States. Although prior research has documented the financial relevance of climate risks, little is known about how media attention to climate change shapes capital allocation across mutual funds.
Laura Andreu +3 more
wiley +1 more source
Strategic tone management in ESG reports and ESG risk
International Review of Financial AnalysisIn 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 +3 more
openaire +2 more sources
Platform Business Model Innovation for Sustainability: A Framework for Industry 5.0 Integration
Business Strategy and the Environment, EarlyView.ABSTRACT A comprehensive framework is developed for adopting Platform Business Model Innovation (PBMI) to enhance sustainable performance in the Industry 5.0 (I5.0) era. While PBMI plays a growing role in corporate transformation, tensions persist between profit‐driven objectives and broader sustainability imperatives.
Mohamed Ashmel Mohamed Hashim +3 more
wiley +1 more source
Motivating small and medium-sized listed companies for better Environmental, Social and Governance (ESG) reporting in Hong Kong [PDF]
Public Administration and PolicyPurpose – It is a challenge for Small-Cap companies, i.e., Small and Medium-sized listed companies in Hong Kong (“SMEs”) in Environmental, Social and Governance (ESG) reporting as they may lack knowledge, skills and motivation.
Angus W.H. Yip +2 more
doaj +1 more source