Results 41 to 50 of about 6,859,895 (247)

The Perils of Environmental, Social, and Governance (ESG) Controversies: Implications for a Firm's Financial and Nonfinancial Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Although ESG controversies are on the rise, research investigating them yields contradictory findings. The paper provides resolutions to the debate through investigating (a) how ESG controversies influence firms' short‐term and long‐term financial performance; (b) how firms navigate ESG controversies' effect; and (c) how ESG controversies ...
Amalesh Sharma, Sourav Bikash Borah, Anirban Adhikary, Sanjay Kumar Jena   +3 more
wiley   +1 more source

Stock Exchange ESG Disclosure Guidance and Corporate Carbon Mitigation: International Evidence

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the tangible impact of the adoption of environmental, social, and governance (ESG) disclosure guidance by stock exchanges on corporate carbon mitigation, focusing on six major frameworks: the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB), the Task Force on Climate Related ...
Jiamian Yan, Le Luo, Nuraddeen Nuhu
wiley   +1 more source

The Environmental Reporting Practices in Romania [PDF]

Ovidius University Annals: Economic Sciences Series, 2020
The aim of this paper is to present the merit of voluntary environmental information in the sustainability reports of the Romanian companies on the Global Reporting Initiative (GRI) website (year 2018).
Alexandra-Oana Marinescu
doaj  

Corporate Social Indices:Refining the Global Reporting Initiative [PDF]

, 2021
The objective of this paper is twofold. First, we demonstrate that the Global Reporting Initiative (GRI) Standards do not enable stakeholders to compare the relevant social performance of different organizations. We argue that the GRI Standards are based
Frederiksen, Claus Strue, Pedersen, David Budtz; id_orcid, Idowu, Samuel O., Idowu, samuel, Pedersen, David Budtz, Nielsen, Morten Ebbe Juul, Vertigans, Stephen   +6 more
core   +1 more source

Reporting What Matters, or Reporting What Looks Good? Materiality and Balance in Post–Rana Plaza Apparel Sustainability Disclosure

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainability reports (SRs) are widely criticized for vague disclosures and selective emphasis on positive outcomes, yet systematic research on two core SR challenges remains limited: materiality (whether disclosed content is relevant) and balance (whether both achievements and challenges are reported).
Mahsa Mohammadrezaei, José Carlos Marques   +1 more
wiley   +1 more source

Comparative Analysis Regarding the Sustainability Reporting Practice in Romania at the Level of Sustainability Reports [PDF]

Audit Financiar
There is currently a heated debate surrounding the proliferation of non-financial reporting regulations, which is why there is great concern about the less likely scenario of harmonization of the various reporting frameworks. Increasing efforts to define
Ovidiu Constantin BUNGET, Alin-Constantin DUMITRESCU, Valentin BURCA, Oana BOGDAN, Mario-Alexandru SOCATIU   +4 more
doaj   +1 more source

Formalising Sustainability Management as a Core Process Group in Project Management

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainability has become a strategic imperative for organisations, yet widely used project management standards such as the PMBoK sixth and seventh editions still do not formalise how sustainability should be embedded across project work. This gap matters because PMBoK‐based processes shape governance, roles, documentation and performance ...
Cinzia Dessi, Vincenzo Basile, Federica Caboni, Flavio De Trane   +3 more
wiley   +1 more source

Quality of environmental disclosure by multi-national oil companies: a corporate governance perspective [PDF]

, 2005
Over the past few years, concern about the issue of environmental sustainability has increased considerably. Closely linked to this concern is the growing disquiet over the increasing pervasiveness of multi-national companies, especially oil companies,
Babatunde, A.
core   +3 more sources

Corporate Social Responsibility Disclousure, Media Attention, Woman on Board, and Firm Value

Jurnal ASET (Akuntansi Riset), 2019
. This study aims to examine the effect of corporate social responsibility disclosure on firm value with attention media and woman on board as a mediating variable.
Maria Natalia, Yunita Christy, Yuliana Gunawan   +2 more
doaj   +1 more source

Sectoral Heterogeneity in Corporate Biodiversity Disclosure: Evidence from Chinese Listed Companies Across Industries, 2001–2023

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines sectoral heterogeneity in corporate biodiversity disclosure (CBD) among Chinese listed firms over the period 2001–2023. Drawing on stakeholder, institutional, and resource dependency theories, it investigates how environmental exposure, ownership structures, and market dynamics influence biodiversity risk recognition and ...
Orkun Bayram, Irmak Aksoy, Yavuz Selim Balcıoğlu   +2 more
wiley   +1 more source