Results 121 to 130 of about 6,859,895 (247)

Leveraging Double Materiality as a Decision‐Making Tool for ESG Management and Reporting in Hydroponics

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the Corporate Sustainability Reporting Directive (CSRD) and double materiality can be integrated within the agri‐food sector, with a particular focus on a company operating in hydroponic agriculture. This study conducts a comprehensive double materiality assessment to evaluate the organization's socio‐environmental ...
Christian Bux, Pasquale Giungato, Serena Sebastiani, Angela Tarabella   +3 more
wiley   +1 more source

The Value Relevance of Sustainable Governance: How Cultural Peculiarities Reshape Priorities and Impacts

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relevance of sustainable governance (SG) and its impactful elements in the context of the Russian market, a unique case of an isolated economy, using market value as a proxy for concept relevance. Adopting stakeholder and institutional approaches, this study uses panel data from 152 firms listed on the Moscow ...
Evgeniia Kiseleva, Andrea Cardoni, Elena Makeeva, Polina Mamaeva   +3 more
wiley   +1 more source

Integrating ESG Into Business Strategy: Evidence on Firm Performance From European High‐Materiality Industries

Business Strategy and the Environment, EarlyView.
ABSTRACT The integration of environmental, social, and governance (ESG) factors into corporate business strategy has become progressively important, particularly for firms operating in high‐materiality industries where nonfinancial risks are more pronounced. This study examines the association between ESG performance and firm performance among European
Melinda Timea Fülöp, Javier Cifuentes‐Faura, Dan Ioan Topor   +2 more
wiley   +1 more source

Bank sustainability reporting within GRI-G4 Framework

Zeszyty Teoretyczne Rachunkowości, 2016
Sustainability accounting, with its final output – sustainability reporting, is a new field of accounting focused on evaluating and following up activities regarding a firm’s governance, environmental issues and social inclusion and interaction.
Ana Kundid Novokmet, Andrijana Rogošić   +1 more
doaj  

Applying the Global Reporting Initiative (GRI) for public bodies in the South African context: the eThekwini experience

The eThekwini municipality's most recent State of the Environment (SOE) report was released in July 2005 and used the Global Reporting Initiative (GRI) sustainability reporting guidelines as a guiding framework.
Maryanne Antoni, Quentin Hurt
core   +1 more source

Exploring Sustainability Reporting in the Fashion Industry Towards European Sustainability Reporting Standards: Evidence on ESRS Readiness

Business Strategy and the Environment, EarlyView.
ABSTRACT In recent years, companies have increasingly sought to strengthen their sustainability commitment and reporting practices, particularly in industries with significant environmental and social impacts, such as fashion. The completeness and quality of sustainability reporting are central to European policy.
Daniela Preite, Camilla Falivena, Emanuela Scarpellini   +2 more
wiley   +1 more source

THE ANALYSIS OF COMPANY CHARACTERISTIC INFLUENCE TOWARD CSR DISCLOSURE: EMPIRICAL EVIDENCE OF MANUFACTURING COMPANIES LISTED IN JSX

Jurnal Akuntansi dan Auditing Indonesia, 2008
This paper investigates the influence of company characteristic toward Corporate Social Responsibility disclosure. The research is using the proxy of management ownership, leverage, size, profitability and company profile as the variable of company ...
Arief Rahman, Kurnia Nur Widyasari
doaj  

Emerging ESG reporting of higher education institutions in China. [PDF]

Heliyon, 2023
Mo F, Wang DD.
europepmc   +1 more source

Determinants of Climate Change Disclosure by Central Governments: Exploratory Research Through Sustainable Development Goal 13

Business Strategy and the Environment, EarlyView.
ABSTRACT This research examines the extent of voluntary climate change disclosure by central governments worldwide through Sustainable Development Goal (SDG) 13 targets and analyzes determinants that may influence this disclosure. Using qualitative and quantitative methods, a content analysis of SDG13 and its targets was applied to the voluntary ...
Ferdinando Di Carlo, Manuela Lucchese, Silvia Solimene, Valery Rago   +3 more
wiley   +1 more source

Los estudios sobre los informes de sostenibilidad en América Latina

Revista Enfoques de la Comunicación
Los informes, reportes o memorias de sostenibilidad son un mecanismo ampliamente utilizado en la contabilidad empresarial para la rendición de cuentas de una organización con respecto a sus acciones en los ámbitos sociales, económicos y medioambientales.
Diego Ortiz-Jaramillo, Irene Trelles
doaj