Results 31 to 40 of about 6,859,895 (247)
Business Strategy and the Environment, EarlyView.ABSTRACT Businesses are increasingly striving to reduce their carbon footprint, with carbon offsetting emerging as a viable pathway towards achieving carbon neutrality. Such efforts signify a demonstrated commitment to fostering environmental sustainability and contributing to a more sustainable future.
Sanjeev Yadav +4 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines climate change risk disclosure in the global energy sector, where firms face intense stakeholder scrutiny and legitimacy pressures. We develop a novel domain‐specific textual analysis measure to capture climate change risk disclosures, improving on prior approaches based on generic environmental terminology.
Khaldoon Albitar, Ali Meftah Gerged
wiley +1 more source
An ontological model for corporate social responsibility (CSR) reporting based on global reporting initiative GRI G4 [PDF]
, 2014 The aim of this research is to develop a Model for CSR Reporting based on the Global Reporting initiative, GRI Sustainability Reporting Guidelines G4, using an ontological approach. This Model can be used as a shared vocabulary and knowledge base.
Fan, Y. +3 more
core +2 more sources
Audit Financiar, 2016 The Global Reporting Initiative (GRI) is an organization that has managed to impose its reporting practices on corporate responsibility among large transnational companies.
Ionela-Corina CHERSAN
doaj +1 more source
Greens in Regulation: Biodiversity Strategy Implementation Across the Golf Industry
Business Strategy and the Environment, EarlyView.ABSTRACT Although much of the business and biodiversity literature focuses on extractive industries, we turn our attention to the golf industry. Golf courses occupy millions of acres globally, yet biodiversity strategy implementation across the golf industry remains understudied.
Jordan P. Howell, Jordan Moore
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyses the association between carbon emissions and financial performance in Latin American firms. The scientific literature on this topic is limited, with little evidence available in this geographical region. This study aims to address this research gap by testing hypotheses focused on analysing how Scope 1, 2 and 3 carbon ...
Ana Isabel Mendieta‐Callirgos +3 more
wiley +1 more source
Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley +1 more source
UNCOVERING TRANSPARENCY IN BIODIVERSITY ACCOUNTING STANDARDS IN INDONESIA’S MINING SECTOR
Accounting Profession Journal (APAJI)This study examines the transparency of biodiversity reporting by mining companies in Indonesia based on the Global Reporting Initiative (GRI) guidelines.
Simon Nisja Putra Zai +1 more
doaj +1 more source
The Rise of the Global Reporting Initiative (GRI) as a Case of Institutional Entrepreneurship
, 2007 Since its conception in 1999, the Global Reporting Initiative (GRI) has rapidly become the leader among voluntary worldwide sustainability reporting systems.
Szejnwald Brown, Halina +2 more
core +2 more sources
The Impact of GRI-Compliant Sustainability Reporting on CO₂e Emissions, an Analysis of Environmental and ESG Performances [PDF]
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied InformaticsThis study investigates the relationship between sustainability reporting practices aligned with the Global Reporting Initiative (GRI) standards and CO₂e emissions reduction across six companies operating over two industrial sectors.
Stefania Mariana Voicu +2 more
doaj +1 more source