Results 91 to 100 of about 158,743 (296)

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

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

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, Adriana Cristina Ferreira Caldana   +1 more
doaj   +1 more source

Simultaneous MITSuME gRI monitoring of S5 0716+714

, 2009
We present results of our intra-night optical flux monitoring observations of S5 0716+714 done simultaneously in gRI filters. The observations were done using Multicolor Imaging Telescopes for Survey and Monstrous Explosions (MITSuME) instrument on the ...
Bach, Bach, Bottcher, C. S. Stalin, Camenzind, Carini, Carrasco, Chakrabarti, D'Amicis, Dai, Daisuke Kuroda, Edelson, Espailat, Fiorucci, Foschini, Gear, Gopal-Krishna, Gopal-Krishna, Gu, Gupta, Hiroyuki Toda, Jang, Kenshi Yanagisawa, Kirk, Koji. S. Kawabata, Kotani, Kraus, Makoto Uemura, Mangalam, Marscher, Mastichiadis, Michitoshi Yoshida, Miller, Nilsson, Noble, Nobuyuki Kawai, Papadakis, Papadakis, Quirrenbach, Raiteri, Ramirez, Reiger, Rickett, Romero, Sagar, Sbarufatti, Schneider, Shogo Nagayama, Sillanpaa, Simonetti, Speziali, Stalin, Stalin, Stalin, Stickel, Tagliaferri, Takalo, Urry, Vagnetti, Villata, Villata, Wagner, Wagner, Wu, Yasuhiro Shimizu, Zheng   +65 more
core   +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

Social Accounting - In the Wake of the Sustainability

Theory, Methodology, Practice, 2016
Not only the strenghthening of global competition and the acceleration of technological evolution, but also the social and governmental claims for sustainability draw up new challanges and expectations against the decision support and accounting, too ...
Anita Demény , Zoltán Musinszki
doaj   +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

One way forward: non-traditional accounting disclosures in the 21st century [PDF]

, 2000
Recent empirical studies (Deegan and Rankin, 1999; Deegan et al., 2000) have indicated that although many corporations have begun to respond to perceived demand for environmental disclosures in published accounts, their perspective of organisational ...
Mathews, M. R., Reynolds, M. A.
core  

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

Perspectivas dos demonstrativos sociais, ambientais e econômicos no Brasil: a proposta do Quadripé Saem.

Revista Visión Gerencial, 2018
Perspectivas de los demostrativos sociales, ambientales y economicos en Brasil: la propuesta del Quadripé Saem Desde hace siglos las empresas desarrollan instrumentos contables y financieros que buscan garantizar o ayudar en la sostenibilidad ...
Fernando De Almeida Santos, Sérgio Roberto Da Silv, Neusa Maria Bastos F. Santos   +2 more
doaj