Results 131 to 140 of about 182,164 (324)

Using Financial and Sustainability Ratios to Map Sectors. An Approach With Compositional Data

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The article aims to visualize in a single graph Spanish fish and meat processing companies with respect to solvency, energy, waste and water intensity and gender employment gap. These financial, environmental, and social indicators are ratios, which require specific statistical analysis methods.
Elena Rondós‐Casas   +3 more
wiley   +1 more source

Factores determinantes de la sostenibilidad en una empresa cañicultora del Ecuador

open access: yesRevista de Ciencias Sociales, 2022
La evaluación de la sostenibilidad enmarcada en la Agenda 2030 es incipiente en la agroindustria ecuatoriana, donde prevalece la aplicación de Balances Sociales y GRI, resumidos en informes técnico-descriptivos que no contemplan el modelado estadístico ...
Víctor Manuel Reyes   +3 more
doaj  

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  

Implications and Policy Options of California's Reliance on Natural Gas [PDF]

open access: yes, 2002
Examines existing and currently anticipated infrastructure, rising gas prices, and recurring supply problems, and looks at options to alleviate the problem.
David Ortiz   +2 more
core  

Substantive or Symbolic? Analyzing the Quality of Impact Reports in Italian B‐Corps Through Legitimacy Theory

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainability reporting has become increasingly compelling, particularly among hybrid organizations such as B‐Corps, which seek to balance profit and purpose and are required to publish annual Impact Reports. This study assesses the completeness of disclosed information in the 2022 Impact Reports of 74 Italian B‐Corps, drawing on legitimacy ...
Laura Ferraro   +3 more
wiley   +1 more source

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

open access: yesRevista 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   +3 more
doaj  

Gris

open access: yesAvances en Enfermería, 1991
Poema
openaire   +2 more sources

The excitation of ion bursts from grids [PDF]

open access: yes
Step function excitation of ion bursts from ...
Knorr, G.
core   +1 more source

Landscape of Research on Accounting Scope 3 Emissions: A Review of Methodologies and Data

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Scope 3 emissions have been proposed as a critical metric for evaluating corporate carbon footprint, identifying emission sources, and developing mitigation solutions. Yet, widespread corporate reporting of Scope 3 emissions remains limited, highlighting a critical gap in both research and practice.
Zeyu Wang   +3 more
wiley   +1 more source

Environmental, Social, and Governance (ESG) Performance and Equity Misvaluation: The Moderating Role of Country‐Level Factors

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores how corporate environmental, social, and governance (ESG) performance affects equity misvaluation and how country‐level factors—national culture, environmental performance indicators, and world governance indicators (WGIs)—moderate the relationship between corporate ESG performance and misvaluation.
Xinyu Wang   +4 more
wiley   +1 more source

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