Results 111 to 120 of about 6,859,895 (247)

The Role of Biodiversity Footprinting Within the Nature‐Related Assessment, Disclosure, and Target‐Setting Landscape

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As awareness of business–nature interdependencies grows, organizations face increasing demands to assess and manage their nature‐related value chain impacts. Policies, standards, frameworks, and metrics are emerging to support impact measurement, disclosure, and target‐setting.
Brayshna Kundi   +2 more
wiley   +1 more source

Clawback Policy Performance and Climate Change–Related Disclosures: Evidence From Australia

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the association between the strength of remuneration clawback policies and climate change disclosure performance (CCDP) among Australian nonfinancial firms over the period 2008–2022. Grounded in agency theory, signalling theory and governance complementarity, the findings show that stronger clawback provisions are ...
Baban Eulaiwi   +5 more
wiley   +1 more source

Sustainability reporting in selected automotive companies

open access: yesEngineering Management in Production and Services
The benefits of sustainability reporting are indisputable. These include, first and foremost, building trust. Transparency on non-financial performance can help reduce reputational risk and open a dialogue with stakeholders.
Kamińska-Witkowska Aleksandra   +1 more
doaj   +1 more source

Multidimensional Sustainability Performance Measurement in the Banking Industry: A Data‐Driven Grey Decision‐Support Framework

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Given the critical role that banks play in sustainable development through their financial intermediation and capital allocation functions, assessing their sustainability performance has become an increasingly important research issue.
Özcan Işık   +3 more
wiley   +1 more source

Corporate Indigenous Stakeholder Engagement in the Sustainability Reporting: Evidence From the Australian Mining Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Given the growing pressure for indigenous stakeholder engagement, this paper explores the extent and nature of indigenous stakeholder engagement disclosures in the sustainability reporting of Australian mining companies. Drawing on stakeholder theory and legitimacy theory, this study explores how large Australian mining companies disclose ...
Md. Moazzem Hossain   +5 more
wiley   +1 more source

Environmental and social disclosures dataset for Malaysian public listed companies. [PDF]

open access: yesData Brief, 2023
Rosman NS   +5 more
europepmc   +1 more source

Exploring the Effects of Integrated Thinking and Reporting on Corporate Performance: A Multidimensional Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study aims to test the effectiveness of adopting Integrated Thinking and Reporting (ITR) in enhancing distinct but interconnected dimensions of corporate performance, namely, organizations' environmental, social, and financial performance, ultimately addressing their activities towards the achievement of sustainable development.
Maria Cleofe Giorgino   +3 more
wiley   +1 more source

Sustainability Reporting : the Global Reporting Initiative, Experiences and Future Scenarios

open access: yes, 2002
The history of environmental reporting began in the early 1990’s when some companies included the environmental issue in their annual report. The increased interest of ethical and sustainable investments and demands from different stakeholders conjure a ...
Hedberg, Carl-Johan
core   +2 more sources

Home - About - Disclaimer - Privacy