Results 61 to 70 of about 6,859,895 (247)
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates companies' responses to energy efficiency policies, focusing on mandatory and voluntary regulations that create a complex landscape for businesses to navigate. Using a sample of 1473 firms across 29 European countries (2002–2018), we explore the impact of legislation on green redesign—operationalized through ...
Thomas Alexopoulos +3 more
wiley +1 more source
SUSTAINABILITY IN ACCOUNTING – BASIS: A CONCEPTUAL FRAMEWORK [PDF]
This paper motivation is to introduce a few guidelines of a model in search for aconceptual framework for sustainability reporting. We are presenting the levels of informationreliability witch are derived mainly from accounting conceptual frameworks, and
Oana Raluca Ivan
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The 2023 World Bank Global Reporting Initiative (GRI) Index is an inventory of the sustainability considerations used in World Bank (Bank) lending and analytical services as well as its corporate practices. This
World Bank
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Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether CEO risk orientation shapes environmental sustainability disclosure (ESD) and how institutional constraints condition this relationship. We argue that environmental disclosure constitutes a strategic exposure decision because greater transparency can increase regulatory scrutiny and stakeholder pressure.
Muhammad Jameel Hussain +3 more
wiley +1 more source
Quality Disclosure in Sustainability Reporting: Evidence From Universities
Transylvanian Review of Administrative Sciences, 2015 Attention towards sustainability reporting is very high with reference to higher education. The paper aims to assess the maturity level of sus-tainability reporting and to measure its quality by evaluating the Global Reporting Initiative (GRI) indicators
Alberto ROMOLINI +2 more
doaj +2 more sources
Beyond Structural Interventions: The Human Architecture Shaping ESG Integration in Corporate Systems
Business Strategy and the Environment, EarlyView.ABSTRACT Despite the promotion of ESG in corporate discourse, substantive integration of ESG principles into business practices remains challenging. This study applies and extends Meadows' leverage framework to examine ESG integration in UAE‐listed firms.
M. Schulte, Dimitris Christopoulos
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental management accounting (EMA) is increasingly recognised as essential for carbon governance, accountability and net zero transitions, yet research has overlooked how sustainability is negotiated within mission‐driven but commercially exposed service organisations such as private hospitals in developing economies, a sector often ...
M. M. Swalih, Ronita Ram, Edward Tew
wiley +1 more source
Aspectos negativos no modelo de reporte proposto pela GRI: a opinião das organizações que reportam
RAUSP: Revista de Administração da Universidade de São Paulo, 2015 RESUMO O objetivo neste estudo foi identificar aspectos negativos no modelo de reporte proposto pelo Global Reporting Initiative (GRI), na opinião dos funcionários responsáveis pelo reporte.
Thiago Ferreira-Quilice +1 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Over the past decades, sustainability has emerged as a defining global priority, reshaping firms' role in driving systemic change. In this context, corporate purpose has gained renewed prominence as a key mechanism to align organizational priorities with broader societal commitments.
Lucia Barra +2 more
wiley +1 more source
An assessment of environmental indicator data quality in GRI sustainability reporting
, 2009 This project assessed whether the Global Reporting Initiative (GRI) focuses on providing true environmental indicator reporting within its framework.
Boysen, Mark
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