Results 71 to 80 of about 182,164 (324)
Business Strategy and the Environment, EarlyView.ABSTRACT The role of business towards achieving the 17 Sustainable Development Goals (SDGs) has been well established. However, SDG contextualization continues to pose a conundrum, particularly for firms operating in multiple contexts. This becomes even more problematic in the case of SDG 11, the only goal in the sustainable development agenda directly
Andreas Georgiou
wiley +1 more source
Formation of ESG reporting according to GRI standards: social aspect
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізуThe 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
BBR: Brazilian Business Review, 2020 The relationship between Corporate Social Performance (CSP) and Corporate Financial Performance (CFP) has been widely tested in the international context; however, there are nuances that have not been fully explained, such as the possible influence of ...
Anderson Felipe Aedo Pereira +3 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Biodiversity‐related financial risk is increasingly recognized not only as a market concern but as an ethical and systemic imperative for businesses and financial institutions. This systematic literature review synthesizes 103 peer‐reviewed studies to examine how biodiversity risk is conceptualized, measured, and integrated within financial ...
Thang Ngoc Dang +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Integrating corporate biodiversity impacts into investment decisions can direct investments toward nature‐positive firms, creating a market signal. The strength of this signal is a function of how closely investments align. This alignment depends on the comparability (the degree of similarity and difference) of tools used to account for ...
Benjamin Stimpson +3 more
wiley +1 more source
Jurnal Akuntansi, 2021 The background of this research is Indonesian companies are still voluntarily using GRI compare to other countries' cases. The main thing is that the limited number of companies that use GRI can affect its performance.
Hurian Kamela, Ryan Saputra Alam
semanticscholar +1 more source
Leveraging Artificial Intelligence for ESG Reporting: A Case Study in the European Fashion Industry
Business Strategy and the Environment, EarlyView.ABSTRACT The fashion industry in Europe has increasingly recognized the importance of Environmental, Social, and Governance (ESG) reporting as a key driver for sustainable development and transparency. As consumer awareness grows and regulatory frameworks evolve, companies are pressured to disclose their sustainability practices, ethical labor ...
Serena Strazzullo +5 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The agri‐food industry faces major sustainability challenges, requiring a shift in companies' approach. Circular economy principles offer a promising path by enhancing resource efficiency, reducing waste, and valorizing by‐products. However, the integration of sustainability and circularity practices remains limited, especially in developing ...
Maria Elena Latino +2 more
wiley +1 more source
Penerapan Standar Gri dalam Laporan Keberlanjutan di Indonesia: sebuah Evaluasi [PDF]
, 2019 This study aims to investigate the level of conformity of economic, social, and environmental information on sustainability report in Indonesia as per GRI G4 guidelines.
Kuswanto, R. (Randy)
core
The Role of Corporate Governance in Enhancing Environmental and Social Performance
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how different corporate governance (CG) approaches influence firms' environmental and social performance, specifically focusing on the role of internal vs. external resources and operational vs. strategic approaches. Anchored in stakeholder and resource dependency theory, we develop a conceptual framework grounded in ...
Tommaso Fornasari +2 more
wiley +1 more source