Results 31 to 40 of about 45,478 (305)

Innovative score-based approach to GRI Standards: case study on waste management companies

, 2023
noneL'importanza delle aziende nel divulgare informazioni che vanno oltre la loro semplice performance finanziaria è sempre più riconosciuta. In seguito alla Direttiva europea sulla divulgazione non finanziaria, le aziende hanno iniziato a misurare e ...
GAROFOLO, STEFANIA
core  

Gries [PDF]

ADLFI. Archéologie de la France - Informations, 2001
Operation negative Situe dans la partie ouest du village, le secteur est sensible du fait de la proximite de vestiges gallo-romains. Le site n'a cependant livre aucun vestige archeologique en particulier.
openaire   +1 more source

A Universal and Actionable Measure of Corporate Sustainability for Strategic Decision Making

Business Strategy and the Environment, EarlyView.
ABSTRACT Managers require a universal, comparable, and decision‐useful measure of corporate sustainability that can reliably inform business strategy, yet such a tool remains absent in the literature and current practice. This paper introduces a comprehensive and operational metric—grounded in Goertz's Basic Framework for developing social science ...
Mariapia Pazienza, Martin de Jong, Dirk Schoenmaker   +2 more
wiley   +1 more source

Haciendo la conexión : Usando la versión G4 de la Guía de GRI para comunicar progreso en los Principios del Pacto Mundial de las Naciones Unidas [PDF]

, 2013
Este documento describe cómo utilizar la versión G4 de la Guía para elaborar una Comunicación sobre el progreso (Communication on Progress, COP) y cumplir con los elementos de los niveles PM activo y PM avanzado del Programa de diferenciación del Pacto ...
Pacto Mundial, GRI
core  

A Systemic Model for Understanding Business Interactions With Biodiversity and Ecosystems

Business Strategy and the Environment, EarlyView.
ABSTRACT Biodiversity loss and ecosystem degradation represent critical threats to human well‐being and economic resilience, challenging businesses to understand and manage their interdependence with natural systems. This study develops a systemic framework—the BioModel—that elucidates the reciprocal relationship between businesses, biodiversity, and ...
Lino Cinquini, Giacomo Pigatto, Andrea Tenucci   +2 more
wiley   +1 more source

BİST 100 Endeksindeki Şirketlerin Sürdürülebilirlik Raporlarının Sektörler Açısından İncelenmesi

Selçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Dergisi, 2021
Sürdürülebilirlik raporları işletmelerin ekonomik, sosyal ve çevresel konulardaki etkinliği ve hassasiyetini ortaya koyma aracı olarak karşımıza çıkmaktadır.
Harun Öğünç
doaj   +1 more source

From Double Materiality to Performance: Conceptualizing Reporting Under the European Sustainability Reporting Standards

Business Strategy and the Environment, EarlyView.
ABSTRACT As social and environmental challenges intensify, the EU has introduced the Corporate Sustainability Reporting Directive (CSRD), mandating sustainability reporting through the European Sustainability Reporting Standards (ESRS). The standards mandate a double materiality assessment but leave uncertainty about the structure and contents of the ...
Jørgen Kjøsen Lindgren, Nora Johanne Klungseth, Bjørn Sørskot Andersen   +2 more
wiley   +1 more source

From Stakeholder Pressure to Strategic Advantage: A Framework of Achieving Environment Sustainability Through Pathway of Carbon Neutrality

Business Strategy and the Environment, EarlyView.
ABSTRACT Businesses are increasingly striving to reduce their carbon footprint, with carbon offsetting emerging as a viable pathway towards achieving carbon neutrality. Such efforts signify a demonstrated commitment to fostering environmental sustainability and contributing to a more sustainable future.
Sanjeev Yadav, Ashutosh Samadhiya, Anil Kumar, Sunil Luthra, Krishan Kumar Pandey   +4 more
wiley   +1 more source

Comparative Analysis Regarding the Sustainability Reporting Practice in Romania at the Level of Sustainability Reports [PDF]

Audit Financiar
There is currently a heated debate surrounding the proliferation of non-financial reporting regulations, which is why there is great concern about the less likely scenario of harmonization of the various reporting frameworks. Increasing efforts to define
Ovidiu Constantin BUNGET, Alin-Constantin DUMITRESCU, Valentin BURCA, Oana BOGDAN, Mario-Alexandru SOCATIU   +4 more
doaj   +1 more source

Global Energy Corporations and Climate Change: The Role of Formal and Informal Institutions in Shaping Climate Change Risk Disclosure

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines climate change risk disclosure in the global energy sector, where firms face intense stakeholder scrutiny and legitimacy pressures. We develop a novel domain‐specific textual analysis measure to capture climate change risk disclosures, improving on prior approaches based on generic environmental terminology.
Khaldoon Albitar, Ali Meftah Gerged
wiley   +1 more source