Results 111 to 120 of about 20,440 (310)

Evolution of Application Level Sustainability Reporting (GRI) Companies ISE / Bovespa

Revista Sociedade, Contabilidade e Gestão, 2012
This work deals with the adoption and evolution of the levels of sustainability reports (GRI). The specific objectives were to ascertain the level of development of the GRI reporting companies in the world, check the level of development of the GRI ...
Rosany Corrêa, Maria Tereza Saraiva de Souza, Henrique César Melo Ribeiro, Mauro Silva Ruiz   +3 more
doaj  

Beyond Carbon: Corporate Environmental Performance Across Multiple Domains

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine corporate environmental performance (CEP) as a multidimensional system rather than isolated outcomes. Combining institutional and behavioral perspectives, we analyze four domains—CO2 emissions, waste, energy, and water—using S&P 500 firms that disclosed data on all four domains (2006–2024).
Rei Uchida, Murali Chari
wiley   +1 more source

Reducing the expectation-performance gap in assurance of Global Reporting Initiative (GRI) sustainability reports in Brazil

, 2014
The increasing relevance of sustainability is transforming the way business is conducted. The sustainability concept is challenging organisations to make choices about the way in which business is conducted that include consideration of environmental and
Mori Junior, Renzo
core  

Critical Success Factors and Stakeholder Influence for Environmental, Social and Governance Assessment and Reporting

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental, Social and Governance (ESG) assessment criteria have drawn substantial attention by investors in recent years. ESG factors have been considered by investors to create greater wealth and better investment decisions and opportunities. However, there are ambiguities about ESG assessment and reporting with issues of transparency and
Caleb Boadi, Robert Osei‐kyei, Vivian W. Y. Tam   +2 more
wiley   +1 more source

Whose Sustainability Counts? Board Governance, ESG Ratings, and Sustainable Development Goals: Evidence on the ESG–SDG Wedge

Business Strategy and the Environment, EarlyView.
ABSTRACT Institutional investors increasingly rely on ESG ratings to evaluate financially material sustainability risks, while governments promote corporate alignment with the United Nations Sustainable Development Goals (SDGs). Because these frameworks differ substantially in capital market salience and monitoring intensity, board oversight may not ...
Mohamed Hegazy, Diego Prior, Mahmoud Zarea   +2 more
wiley   +1 more source

The Evolution and Integration of ESG Reporting: A Framework for Sustainable Business Accountability

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how multinational corporations incorporate Environmental, Social, and Governance (ESG) reporting frameworks to foster trust, enhance legitimacy, and move beyond mere symbolic disclosure. A qualitative comparison of Microsoft and Unilever from 2020 to 2023 assesses how both firms integrate leading standards, including GRI ...
Gabriela Marques Alves Aguiar
wiley   +1 more source

GRI 305 EMISSIONS 2016: ANALYSIS OF THE REPORTING STANDARD RELATED TO CO2 EMISSIONS CAUSING CLIMATE CHANGE

reservedL'elaborato prende in considerazione la necessità di adottare i principi standard di rendicontazione legati alla sostenibilità ed in particolare quelli promossi dalla Global Reporting Initiative, approfondendone la costruzione logica e le ...
SOFFIOTTO, SILVIO
core  

Corporate Social Responsibility (CSR) in Mining: An Integrated Institutional and Agency Theory Perspective

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Mining is one of the foundations of economic development but has historically been associated with severe socioenvironmental impacts, such as ecosystem degradation, displacement of traditional communities, and large‐scale disasters. In this context, corporate social responsibility (CSR) plays a central role as a mechanism for legitimizing ...
Felipe Moura Oliveira, Elaine Aparecida da Silva   +1 more
wiley   +1 more source

Walking the Tightrope of Sustainability Reporting Standardization: Insights From Italian Small and Medium‐Sized Enterprises

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates the challenges and support needs of small and medium‐sized enterprises (SMEs) in adopting standardized sustainability reporting, taking the European Sustainability Reporting Standards (ESRS) as an empirical case of formal standardization.
Filippo Cavaliere, Enrico Bellazzecca, Emma Edvige Zanchini di Castiglionchio   +2 more
wiley   +1 more source

GRI-rapport 2018:3 [PDF]

, 2018
The overall purpose of this report is to review contemporary labour market integration initiatives targeting foreign-born persons (though not necessarily such persons only). The initiatives we list here are undertaken in the Gothenburg Metropolitan Area (
Diedrich, Andreas
core