Results 81 to 90 of about 2,622 (267)

Strategic Impact of EU Taxonomy on Pharmaceutical Firms' Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainability has become a central concern in economic policy and corporate governance, increasingly formalised through regulatory frameworks of the European Union (EU). The European Commission has published the EU Taxonomy, which allows economic activities and their contribution to sustainability to be analysed, taking into account ...
Alicia Ramírez‐Orellana, Cristina Blanco González‐Tejero, Silvia Giralt Escobar, Antonio Garcia‐Amate   +3 more
wiley   +1 more source

IMPLEMENTING ESG REPORTING IN PUBLIC INSTITUTIONS: A CASE STUDY OF ROMANIA'S INTERNAL MANAGERIAL CONTROL FRAMEWORK [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
This study investigates the potential integration of Environmental, Social, and Governance (ESG) reporting into the existing Internal Managerial Control System within Romanian public institutions.
UDRESCU LUCIA-MARIA
doaj  

Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi, Ali Uyar, Nejla Ould Daoud Ellili, Abdullah S. Karaman   +3 more
wiley   +1 more source

Effect of environmental, social and governance performance on the financial reporting lag of Saudi listed companies

Humanities & Social Sciences Communications
The empirical literature has documented evidence concerning the relationship between financial performance and financial reporting lag. Currently, rating agencies and other stakeholders are paying considerable attention to the impact of business ...
Hamid Ghazi H Sulimany
doaj   +1 more source

Politically connected audit committees and ESG reporting

Jurnal Akuntansi dan Auditing Indonesia
This study investigates the impact of audit committees with political connections on environmental, social, and governance (ESG) reporting. Drawing from reputational cost theory, it hypothesizes that personal political affiliations of audit committee ...
Kusharyanti, Sri Astuti, Marita
doaj   +1 more source

Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits

Business Strategy and the Environment, EarlyView.
ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard, Andrew Greenman, Stacia Stetkiewicz, Bouwe Dijkstra, Frances Bowen, Richard Field   +5 more
wiley   +1 more source

The Evolution of Accounting Practices in the Context of Sustainability and Social Impact, Considering Trends in Financial Analysis

Notas Económicas
With the entry into force of the EU Directive on corporate sustainability reporting, public companies must disclose non-financial information, integrating ESG (environmental, social, governance) indicators into accounting and reporting.
Nina Petrukha, Dmytro Sushko, Lyudmyla Meliankova, Oleksandr Rybitskyi, Ruslan Ovcharenko   +4 more
doaj   +1 more source

Digital Transformation on Green Operational Performance: Evidence From the E‐Waste Firm's Perspective

Business Strategy and the Environment, EarlyView.
ABSTRACT Digital transformation (DT) is increasingly recognised as essential for improving environmental performance in process‐intensive and hazardous sectors; however, the mechanisms by which digitalisation translates into green operational performance (GOP) and environmental accountability remain insufficiently investigated, particularly in ...
Amila Kasun Sampath Udage Kankanamge, Michael Odei Erdiaw‐Kwasie, Matthew Abunyewah   +2 more
wiley   +1 more source

The Influence of Corporate Sustainability Rating Methodology on Disclosure Behavior

Business Strategy and the Environment, EarlyView.
ABSTRACT The rise of environmental, social, and governance (ESG) investing has illuminated long‐standing concerns over the ability for sustainability rating schemes to accurately convey sustainability‐related performance of firms. This study theorizes and empirically examines how a detailed and transparent rating methodology influences what information
Patrick J. Callery
wiley   +1 more source

Integrating ESG indicators into public health governance as a policy innovation for institutional accountability: a scoping review

Public Health Reviews
ObjectivesTo examine how ESG indicators and related frameworks are being translated from corporate disclosure into public health governance.MethodsFollowing PRISMA-ScR and the PCC framework, we synthesized 25 studies and grey-literature documents to map ...
Pierluigi Catalfo, Daniele Virgillito, Giuseppe Messina, Caterina Ledda   +3 more
doaj   +1 more source