Results 31 to 40 of about 5,958 (242)

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

Electroactive 3D Porous Graphene Foam Impedimetric Biosensor for Ultrasensitive Detection of MCF‐7‐Cells‐Derived Extracellular Vesicles in Human Serum

Advanced Materials Technologies, EarlyView.
A label‐free impedimetric biosensor based on electroactive 3D porous graphene foam enables ultrasensitive and selective detection of CD81 protein and MCF‐7 cell‐derived extracellular vesicles in human serum. Detection limits of 0.048 fg/mL for CD81 and ∼24 EVs/mL are achieved, demonstrating a robust platform for selective, label‐free, and ...
Michael Robert Furness, Ashish Kalkal, Tia Wardlaw, Jessica Valli, Suresh Chandra Baral, Pablo Lozano Sanchez, Marco Caffio, Sudhagar Pitchaimuthu, Olga Oikonomidou, Jason Webber, Nick R. Leslie, Anitha Devadoss   +11 more
wiley   +1 more source

Greenhouse Gas Emissions and Cost of Debt: Evidence From European Firms Under Mandatory and Voluntary Disclosure

Business Strategy and the Environment, EarlyView.
ABSTRACT Considering the growing attention to sustainability and the increasing regulatory pressure in the European landscape, this study evaluates whether greenhouse gas emissions affect firms' cost of debt. A panel regression was conducted from 2021 to 2024 on two samples of European firms.
Daniela Cicchini, Pasquale De Luca, Salvatore Principale, Chiara Signore   +3 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

Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan, Muhammad Nurul Houqe, Warwick Stent, Olayinka Moses   +3 more
wiley   +1 more source

The Impact of Environmental Accounting on Firm Value: Evidence from Indonesian Manufacturing Firms [PDF]

International Journal of Management, Accounting and Economics
The objective of this study is to examine the impact of the implementation of environmental accounting on firm value in manufacturing companies. Specifically, the study will analyze how environmental costs, environmental performance, and the disclosure ...
Rysma Ningrum, Lilik Handajani, Diswandi Diswandi   +2 more
doaj   +1 more source

Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz, Suzanne Kieviet   +1 more
wiley   +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

Learning from Surprising Observations in Management – Longitudinal Accounts

Journal of Organizational Sociology
Accounts can be understood as “repair of problematic situations”, which, in turn, may be seen as inference to the best explanation of a surprising observation.
Jönsson Sten, Jönsson Richard
doaj   +1 more source

Women, Global Reporting Initiative Standards (GRI), and Carbon Emission Disclosure

The International Journal of Financial Systems
This study aims to examine whether the adoption of the Global Reporting Initiative (GRI) Standards enhances carbon emission disclosure among banks in Indonesia.
Saiful Anwar, Ega Rusanti, Dewi Rahmawati Maulidiyah   +2 more
doaj   +1 more source