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2012 Australian GRI Conference on Sustainability and Integrated Reporting: Innovate, Integrate, Collaborate (GRI 2012) [PDF]

, 2012
Sustainability reports have been used by organisations worldwide in an attempt to provide accountability to their stakeholders, and Global Reporting Initiative (GRI)'s Guidelines are frequently used as a model for this type of report. In order to improve
Mori Junior, Renzo, Cotter, Julie, Best, Peter   +2 more
core  

Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen, Eric Owusu Boahen, Cuong Nguyen   +2 more
wiley   +1 more source

Conocimiento de la metodología del GRI en las instituciones de educación superior de Cali

Dictamen Libre, 2016
This research reflects an effort to identify the knowledge of the GRI guidelines by students in higher education institutions in the city of Cali.From a random method, two higher education institutions, located in the city of Cali, which a population ...
Wilson Romero Palacios, Ana Mercedes Ocampo Hoyos   +1 more
doaj   +1 more source

Navigating the ESG Paradox: Strategic Pathways Between Innovation and Washing Under Stakeholder Scrutiny

Business Strategy and the Environment, EarlyView.
ABSTRACT As firms increasingly incorporate environmental, social, and governance (ESG) concerns into their strategic agendas, stakeholder legitimacy—an audience‐conferred judgment of organizational appropriateness—has become pivotal. We theorize legitimacy as expanding a hybrid response portfolio in which firms may pursue substantive change (business ...
Min‐Jae Lee, Anna Pak, Donghwi (Josh) Seo, Taewoo Roh   +3 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

Beyond Profit: Do Mergers and Acquisitions and the Board of Directors Increase the Environmental, Social, and Governance?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between mergers and acquisitions (M&A), board characteristics, and ESG performance in BRICS companies, considering the moderating role of sectoral sensitivity. The study analyzes 11,402 observations from 2293 BRICS companies, employing Two‐Stage Least Squares (2SLS) to address endogeneity and logistic ...
Geovane Camilo dos Santos, Camila Lima Bazani, Pablo Zambra   +2 more
wiley   +1 more source

Formation of ESG reporting according to GRI standards: social aspect

Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу
The article focuses on studying the pressing issues related to the formation of ESG reporting based on the Global Reporting Initiative (GRI) standards, with an emphasis on the social aspects of business activities.
D.O. Seletska
doaj   +1 more source

Integrated Reporting in the Public Sector: Theoretical Foundations and Determinants of Quality

Business Strategy and the Environment, EarlyView.
ABSTRACT Integrated reporting (IR) has gained attention as the IFRS Foundation promotes its use through the International Integrated Reporting Council framework (IIRF). Public sector (PS) organizations, as key drivers of economic, social and environmental sustainability, are increasingly adopting IR to enhance transparency and accountability.
Ana Zorio‐Grima, Andreea Hancu‐Budui
wiley   +1 more source

Investigating How Firms in Emerging Economies Integrate AI‐Driven Systems and ESG Metrics Into Biodiversity Conservation and Circular Economy Strategies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how firms in emerging economies integrate artificial intelligence (AI) with environmental, social, and governance (ESG) practices to enhance biodiversity conservation and circular economy outcomes. It examines the mediating role of corporate social responsibility (CSR) governance and the moderating effect of ...
Suleman Bawa, Simplice A. Asongu
wiley   +1 more source