Results 101 to 110 of about 5,958 (242)
Business Strategy and the Environment, EarlyView.ABSTRACT Given the critical role that banks play in sustainable development through their financial intermediation and capital allocation functions, assessing their sustainability performance has become an increasingly important research issue.
Özcan Işık +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Given the growing pressure for indigenous stakeholder engagement, this paper explores the extent and nature of indigenous stakeholder engagement disclosures in the sustainability reporting of Australian mining companies. Drawing on stakeholder theory and legitimacy theory, this study explores how large Australian mining companies disclose ...
Md. Moazzem Hossain +5 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study aims to test the effectiveness of adopting Integrated Thinking and Reporting (ITR) in enhancing distinct but interconnected dimensions of corporate performance, namely, organizations' environmental, social, and financial performance, ultimately addressing their activities towards the achievement of sustainable development.
Maria Cleofe Giorgino +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how the Corporate Sustainability Reporting Directive (CSRD) and double materiality can be integrated within the agri‐food sector, with a particular focus on a company operating in hydroponic agriculture. This study conducts a comprehensive double materiality assessment to evaluate the organization's socio‐environmental ...
Christian Bux +3 more
wiley +1 more source
Study of Groundwater Table Variations and Drought Monitoring Using GRI Index in Shiraz Plain (Maharloo-Bakhtegan Watershed) [PDF]
علوم آب و خاکGroundwater resources are affected by long-term drought conditions and have received less attention than other issues. The current research was carried out to investigate and zone the quantitative fluctuations of groundwater as well as the temporal ...
I. Saleh, S. Zandifar, M. Khazaei
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT The integration of environmental, social, and governance (ESG) factors into corporate business strategy has become progressively important, particularly for firms operating in high‐materiality industries where nonfinancial risks are more pronounced. This study examines the association between ESG performance and firm performance among European
Melinda Timea Fülöp +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT In recent years, companies have increasingly sought to strengthen their sustainability commitment and reporting practices, particularly in industries with significant environmental and social impacts, such as fashion. The completeness and quality of sustainability reporting are central to European policy.
Daniela Preite +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This research examines the extent of voluntary climate change disclosure by central governments worldwide through Sustainable Development Goal (SDG) 13 targets and analyzes determinants that may influence this disclosure. Using qualitative and quantitative methods, a content analysis of SDG13 and its targets was applied to the voluntary ...
Ferdinando Di Carlo +3 more
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Blockchain technology has emerged as a potential disruptor in non‐financial reporting practices for firms to publicly report their social and environmental impact with its promise of immutability and decentralization. In this context, this study employs a bibliometric analysis to explore the scientific advancements of blockchain applications ...
Nurgul Aiupova +2 more
wiley +1 more source