Results 41 to 50 of about 45,478 (305)
The Impact of Environmental Accounting on Firm Value: Evidence from Indonesian Manufacturing Firms [PDF]
International Journal of Management, Accounting and EconomicsThe 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 +2 more
doaj +1 more source
Greens in Regulation: Biodiversity Strategy Implementation Across the Golf Industry
Business Strategy and the Environment, EarlyView.ABSTRACT Although much of the business and biodiversity literature focuses on extractive industries, we turn our attention to the golf industry. Golf courses occupy millions of acres globally, yet biodiversity strategy implementation across the golf industry remains understudied.
Jordan P. Howell, Jordan Moore
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyses the association between carbon emissions and financial performance in Latin American firms. The scientific literature on this topic is limited, with little evidence available in this geographical region. This study aims to address this research gap by testing hypotheses focused on analysing how Scope 1, 2 and 3 carbon ...
Ana Isabel Mendieta‐Callirgos +3 more
wiley +1 more source
Learning from Surprising Observations in Management – Longitudinal Accounts
Journal of Organizational SociologyAccounts 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 SystemsThis study aims to examine whether the adoption of the Global Reporting Initiative (GRI) Standards enhances carbon emission disclosure among banks in Indonesia.
Saiful Anwar +2 more
doaj +1 more source
Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Although ESG controversies are on the rise, research investigating them yields contradictory findings. The paper provides resolutions to the debate through investigating (a) how ESG controversies influence firms' short‐term and long‐term financial performance; (b) how firms navigate ESG controversies' effect; and (c) how ESG controversies ...
Amalesh Sharma +3 more
wiley +1 more source
The Environmental Reporting Practices in Romania [PDF]
Ovidius University Annals: Economic Sciences Series, 2020 The aim of this paper is to present the merit of voluntary environmental information in the sustainability reports of the Romanian companies on the Global Reporting Initiative (GRI) website (year 2018).
Alexandra-Oana Marinescu
doaj
Slide: Gri Shera, “Defense Communications Engineering Center,” ca. 1971
, 2007 Slide: color, photograph, 2” x 2” (5.08 cm x 5.08 cm)Slide by Gri Shera entitled “Defense Communications Engineering Center” dated circa 1971. This is an image of the Defense Communications Engineering Center located in Reston, Virginia. The front of the
Shera, Gri
core +1 more source
, 2021 This 2021 World Bank GRI Index is an inventory of the sustainability considerations used in World Bank (Bank) lending and analytical services as well as its corporate practices. This sustainability disclosure index
World Bank
core +1 more source