Results 231 to 240 of about 2,590,880 (251)

The Effect of Financial Materiality on ESG Performance Assessment

open access: yesSustainability, 2021
The effect of considering the financial materiality of ESG (environmental, social and governance) issues on firms’ ESG performance scores and rankings is investigated using Morgan Stanley Capital International (MSCI) ESG Ratings and the financial ...
Eduardo Schiehll
exaly   +2 more sources

Effect of ESG Financial Materiality on Financial Performance of Firms: Does ESG Transparency Matter?

open access: yesJournal of Risk and Financial Management
Transparency in ESG financial materiality disclosure by corporations is now in doubt due to the inconsistent ESG framework that governs ESG disclosures, particularly in developing nations like South Africa. This is evident in the financial performance of
Mishelle Doorasamy, Adejayan Adeola
exaly   +2 more sources

Non-Financial Materiality

open access: yes
This chapter examines non-financial materiality in corporate reporting, focusing on environmental, social, and governance (ESG) impacts beyond traditional financial metrics.
Kloviene, L., Cam, O.
exaly   +2 more sources
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Do investors incorporate financial materiality? Remapping the environmental information in corporate sustainability reporting

Corporate Social Responsibility and Environmental Management, 2023
Shunsuke Managi   +2 more
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In Search of Double Materiality in Non-Financial Reports: First Empirical Evidence

Sustainability, 2023
Carmela GULLUSCIO, Tiziana de Cristofaro
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Financial materiality in the informativeness of sustainability reporting

Business Strategy and the Environment, 2021
Sam Kolahgar, Eduardo Schiehll
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Navigating financial toxicity in patients with cancer: A multidisciplinary management approach

Ca-A Cancer Journal for Clinicians, 2022
Maria Pisu   +2 more
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