Results 101 to 110 of about 158,743 (296)

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

open access: yesBusiness 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   +2 more
wiley   +1 more source

Measuring and Reporting on Sustainability Performance in the Cement Industry [PDF]

open access: yes
Corporate Social Responsibility (CSR) performance assessment and reporting has drawn a considerable amount of attention. In this context, the Global Reporting Initiative (GRI) has been among the first organizations to develop a framework for ...
Adrian VAIDA, Dan CANDEA
core  

Ideals generated by quadrics [PDF]

open access: yes, 2014
Our purpose is to study the cohomological properties of the Rees algebras of a class of ideals generated by quadrics. For all such ideals $I\subset R = K[x,y,z]$ we give the precise value of depth $R[It]$ and decide whether the corresponding rational ...
Aron Simis   +3 more
core  

Beyond the Reports: Cultural Pressures, Unheard Voices and the Climate Accountability Gap in Oil and Gas Sector Governance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental governance in Nigeria's oil and gas sector remains central to global climate justice debates, yet persistent accountability failures continue to undermine meaningful environmental and social outcomes. Despite extensive regulatory frameworks, accountability in resource‐dependent contexts is frequently reduced to formal reporting ...
Hammed Afolabi   +2 more
wiley   +1 more source

ESG Controversies in Global Firms: A Black Mark?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite increasing attention paid by companies to sustainability, there is still evidence of environmental, social and governance (commonly referred to as ESG) scandals. As research on this topic is scant, this paper aims to analyse the impact of ESG controversies on firms' sustainability practices, that is, ESG policies, as well as ...
Beatrice Bais, Guido Orzes, Marco Sartor
wiley   +1 more source

Firms' Green Responses to Environmental Regulations: A Three‐Dimensional Concurrent Engineering Perspective

open access: yesBusiness 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

Entegre Bir Gri Karar Verme Çerçevesiyle Türk Sigorta Sektöründe Kurumsal Finansal Performans Değerlendirmesi

open access: yesEkonomi, Politika & Finans Araştırmaları Dergisi
Bu araştırma, Türkiye'deki hayat dışı sigorta endüstrisinde faaliyet gösteren şirketlerinin finansal performansını ölçmek ve değerlendirmek için Gri LOPCOW ve Gri PIV yöntemlerini entegre eden yeni bir gri karar alma modeli önermektedir.
Yüksel Aydın   +2 more
doaj   +1 more source

Social responsibility reporting at group level in a mutual insurance company: the experience of ITAS Mutua Assicurazioni

open access: yes, 2009
The Global Reporting Initiative (GRI) guidelines state that a social responsibility re-port should provide information about 'all entities over which the reporting organisa-tion exercises control or significant influence'.
Bazzanella, Claudio   +2 more
core  

The Overlap Package [PDF]

open access: yes, 2014
Camera traps - cameras linked to detectors so that they fire when an animal is present - are a major source of information on the abundance and habitat preferences of rare or shy forest animals. Modern cameras record the time of the photo, and the use of
Meredith, M., Ridout, Martin S.
core  

CEO Risk Orientation and Environmental Sustainability Disclosure: Managerial Discretion, Institutional Constraints, and Strategic Transparency

open access: yesBusiness 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

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