Results 61 to 70 of about 182,164 (324)

Estándares internacionales de rendición de cuentas social: entre la justificación y el apresamiento directivo

open access: yesInnovar: Revista de Ciencias Administrativas y Sociales, 2020
Los estándares internacionales de rendición de cuentas en materias de sostenibilidad ambiental y responsabilidad social (en inglés, International Accountability Standards) guían y eva­lúan el comportamiento de las empresas, para que estas se ajusten de ...
Lida Esperanza Villa Castaño   +1 more
doaj   +1 more source

Simultaneous MITSuME gRI monitoring of S5 0716+714

open access: yes, 2009
We present results of our intra-night optical flux monitoring observations of S5 0716+714 done simultaneously in gRI filters. The observations were done using Multicolor Imaging Telescopes for Survey and Monstrous Explosions (MITSuME) instrument on the ...
Bach   +65 more
core   +1 more source

Does Accounting Scope 3 Emissions Improve Sustainable Business Outcomes? Evidence From the S&P 500 Technology Companies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Corporate sustainability efforts increasingly emphasize Scope 3 emissions due to their substantial share of total corporate carbon footprints. However, reporting these emissions remains inconsistent, limiting transparency and comparability across firms.
Nuri C. Onat   +4 more
wiley   +1 more source

Learning from Surprising Observations in Management – Longitudinal Accounts

open access: yesJournal 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

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

open access: yesDictamen 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   +1 more
doaj   +1 more source

Voluntary Disclosure of GRI and CSR Environmental Criteria in Colombian Companies

open access: yes, 2021
The study analysed the asymmetry in the disclosure of environmental criteria of the Global Reporting Initiative (GRI) standard based on financial and non-financial information in 37 companies in 19 sub-sectors of the Colombian economy that were assessed ...
Iván Andrés Ordóñez-Castaño   +3 more
semanticscholar   +1 more source

Environmental Performance Drivers: A Political Cost Approach

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We contribute to the business strategy and the environment literature by examining the effect of political cost pressures on corporate environmental performance in the context of United Kingdom‐listed firms. Drawing on a sample of non‐financial firms from the FTSE All‐Share Index over a period of 10 years (2013–2022), we construct novel ...
Kazi Abul Bashar Muhammad Afzal Hossain   +2 more
wiley   +1 more source

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

open access: yesThe 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   +2 more
doaj   +1 more source

Local Density of States in Mesoscopic Samples from Scanning Gate Microscopy [PDF]

open access: yes, 2007
We study the relationship between the local density of states (LDOS) and the conductance variation $\Delta G$ in scanning-gate-microscopy experiments on mesoscopic structures as a charged tip scans above the sample surface. We present an analytical model
B. Hackens   +10 more
core   +4 more sources

Social contagion and the institutionalisation of GRI-based sustainability reporting practices

open access: yes, 2021
Purpose This study aims to investigate the adoption and diffusion of Global Reporting Initiative (GRI)-based sustainability reporting practices within the global financial services sector.
Ameeta Jain   +3 more
semanticscholar   +1 more source

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