Results 91 to 100 of about 6,859,895 (247)
ABSTRACT The growing emphasis on sustainability has prompted companies to engage with stakeholders in addressing environmental and social challenges. This paper investigates how companies and stakeholders co‐create value through a collaborative and iterative process that facilitates the formulation and implementation of sustainable strategies.
Meryem Altaf +3 more
wiley +1 more source
Materiality analysis is a multi-purpose tool for prioritising sustainability issues from the double perspective of companies and stakeholders, meaning that both parties contribute to identifying the present and emerging social and environmental risks and
Armando Calabrese +3 more
doaj +1 more source
Sustainability reporting according to the GRI Standards
To meet the demand of their stakeholders, the objective of the assignment of our client is to create a concise first sustainability report by applying the Global Reporting Initiative (GRI) Standards.
Spillmann, Cornelia, Hespelt, Martina
core
Sustainability Reporting Based on GRI Indicators
Every company wants to make a profit in the short run but doesn’t think about the long run. The environment and human resources are used by the companies but eventually, they will react in a repugnant way.
Amin, Md. Al +2 more
core
Beyond Carbon: Corporate Environmental Performance Across Multiple Domains
ABSTRACT We examine corporate environmental performance (CEP) as a multidimensional system rather than isolated outcomes. Combining institutional and behavioral perspectives, we analyze four domains—CO2 emissions, waste, energy, and water—using S&P 500 firms that disclosed data on all four domains (2006–2024).
Rei Uchida, Murali Chari
wiley +1 more source
Global Reporting Initiative - G4 - Princípios para Relato e Conteúdos Padrão [PDF]
Primeira parte das Diretrizes GRI para Relato de Sustentabilidade. As Diretrizes oferecem princípios, conteúdos e um manual de implementação para que diferentes organizações, a despeito de seu porte, setor ou localização, possam elaborar relatórios de ...
core +2 more sources
Estudos mostram que, atualmente, a sustentabilidade é uma das estratégias utilizadas por muitas organizações para efetivar a atividade fim. Para atender seus objetivos, as organizações precisam de instrumentos que divulguem suas ações sustentáveis ...
Otávio Agostini Cressoni +4 more
doaj +1 more source
Aquest article analitza l’existència de diferències (especialment terminològiques) en l’adaptació dels estàndards de sostenibilitat de la Global Reporting Initiative (GRI) entre empreses que publiquen els seus informes en castellà i en català, així com l’
Elisabeth Kölbl, Johannes Schnitzer
doaj
ABSTRACT Environmental, Social and Governance (ESG) assessment criteria have drawn substantial attention by investors in recent years. ESG factors have been considered by investors to create greater wealth and better investment decisions and opportunities. However, there are ambiguities about ESG assessment and reporting with issues of transparency and
Caleb Boadi +2 more
wiley +1 more source
ABSTRACT Institutional investors increasingly rely on ESG ratings to evaluate financially material sustainability risks, while governments promote corporate alignment with the United Nations Sustainable Development Goals (SDGs). Because these frameworks differ substantially in capital market salience and monitoring intensity, board oversight may not ...
Mohamed Hegazy +2 more
wiley +1 more source

