Results 81 to 90 of about 6,859,895 (247)

Decarbonization Boundary Choices and the Effectiveness of Stakeholder Engagement in Voluntary Climate Action Commitments: Evidence From Emerging Economies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how stakeholder engagement, conceptualized as a boundary‐spanning organizational capability, interacts with firms' decarbonization strategies, in relation to climate action commitments (CACs) in voluntary initiatives.
David Tobón Orozco, Jose Pla‐Barber
wiley   +1 more source

Automating Sustainability: How Climate Action Unlocks the ESG Potential of Industrial Robotics

Business Strategy and the Environment, EarlyView.
ABSTRACT The convergence of Industry 4.0 and global sustainability goals presents a critical paradox: while automation drives efficiency, its net impact on comprehensive environmental, social, and governance (ESG) performance remains contested. This study investigates the relationship between industrial robot and country‐level ESG performance across 63
Brahim Bergougui
wiley   +1 more source

Board Ethnic Diversity and the Value Relevance of Antibribery and Corruption Disclosure

Business Strategy and the Environment, EarlyView.
ABSTRACT Antibribery and corruption disclosure (ABCD) has traditionally been conceptualised as a compliance‐oriented reporting practice. However, whether and under what conditions such disclosure contributes to strategic value creation remains insufficiently understood.
Ali Meftah Gerged, Sharmin Shabnam Rahman   +1 more
wiley   +1 more source

A Business Strategy or Compliance? Review of the Environmental, Social and Governance (ESG) Landscape

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental, social and governance (ESG) factors have gained significant prominence within the corporate landscape, becoming essential to the sustainability and success of modern business models. Companies are increasingly required to integrate sustainable and responsible practices into their daily operations to meet stakeholder expectations
Roberto Cerchione, Viviana Sicardi
wiley   +1 more source

Toward Social Disclosure Alignment: Evaluating the Interoperability of ISSB S2 with ESRS and GRI Standards

Societies
The evolution of sustainability reporting has led to an increased emphasis on environmental disclosures, often at the expense of social and governance dimensions.
Péter Molnár, Bence Lukács, Árpád Tóth   +2 more
doaj   +1 more source

2012 Australian GRI Conference on Sustainability and Integrated Reporting: Innovate, Integrate, Collaborate (GRI 2012) [PDF]

, 2012
Sustainability reports have been used by organisations worldwide in an attempt to provide accountability to their stakeholders, and Global Reporting Initiative (GRI)'s Guidelines are frequently used as a model for this type of report. In order to improve
Mori Junior, Renzo, Cotter, Julie, Best, Peter   +2 more
core  

Integrating Products, Processes, and Sourcing for Eco‐Innovation

Business Strategy and the Environment, EarlyView.
ABSTRACT Eco‐innovation research has often examined regulatory or technological drivers but has paid limited attention to how long‐term organizational change shapes eco‐innovation in mature, resource‐intensive industries. This study addresses that gap by investigating how two leading Finnish pulp and paper firms integrated product, process, and ...
Misa Bakajic, Anand Nair, Markku Kuula
wiley   +1 more source

La Doctrina Contable y los Marcos Conceptuales para la Normativa Contable: Aportes para un Consenso Generalizado de Conceptos y Definiciones Clave Necesarios para las Memorias de Sostenibilidad GRI G4

Proyecciones, 2016
En el presente estudio se rescata que desde el año 2017 ha de ser aplicada la nueva Directiva 2014/95/UE en la Unión Europea, sobre divulgación de información no financiera y diversidad, informes también conocidos como de responsabilidad corporativa o de
Norma B. Geba, María L. Catani, Marcela C. Bifaretti, Mónica P. Sebastián   +3 more
doaj  

Influence of the international nature of Peruvian companies in sustainability reporting

Revista de Comunicación, 2018
In response to regulations promoted by international institutions and due to the influence of transnational organizations, sustainability reporting has experienced an important development in recent years for Latin American companies.
Hernández Pajares, J.
doaj   +1 more source

ANALISIS PERBANDINGAN KEGIATAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN ROKOK YANG BERADA DI INDONESIA DAN AMERIKA BERDASARKAN GLOBAL REPORTING INITIATIVE (GRI) GUIDELINES [PDF]

, 2012
ANALISIS PERBANDINGAN KEGIATAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN ROKOK YANG BERADA DI INDONESIA DAN AMERIKA BERDASARKAN GLOBAL REPORTING INITIATIVE (GRI) GUIDELINES
MULYADI, SERFIYADI, Imelda, Elsa
core