Results 71 to 80 of about 158,743 (296)

A Universal and Actionable Measure of Corporate Sustainability for Strategic Decision Making

open access: yesBusiness 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   +2 more
wiley   +1 more source

An analysis of the adherence of Brazilian organizations to GRI as a method of disclosure of corporate social responsibility

open access: yesRevista Ambiente Contábil, 2020
Purpose: Organizations have published corporate social responsibility reports aimed at spreading their social responsibility. In this sense, the Global Reporting Initiative (GRI) develops structured models of sustainability reports that help ...
Vicente Lima Crisóstomo   +2 more
doaj   +1 more source

A Systemic Model for Understanding Business Interactions With Biodiversity and Ecosystems

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Biodiversity loss and ecosystem degradation represent critical threats to human well‐being and economic resilience, challenging businesses to understand and manage their interdependence with natural systems. This study develops a systemic framework—the BioModel—that elucidates the reciprocal relationship between businesses, biodiversity, and ...
Lino Cinquini   +2 more
wiley   +1 more source

Imagining Corporate Sustainability as a Public Good Rather than a Corporate Bad [PDF]

open access: yes, 2014
Corporations have been criticized for their environmental misdeeds for over a century, so it is not surprising that many view corporate approaches to sustainability with skepticism.
Wagner, Wendy E.
core   +1 more source

From Double Materiality to Performance: Conceptualizing Reporting Under the European Sustainability Reporting Standards

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As social and environmental challenges intensify, the EU has introduced the Corporate Sustainability Reporting Directive (CSRD), mandating sustainability reporting through the European Sustainability Reporting Standards (ESRS). The standards mandate a double materiality assessment but leave uncertainty about the structure and contents of the ...
Jørgen Kjøsen Lindgren   +2 more
wiley   +1 more source

The Influence of Board Structure and Ownership Concentration on GRI Reporting

open access: yesRevista Brasileira de Gestão De Negócios, 2020
Purpose – The purpose of this paper is to investigate the relationship between corporate governance structure and GRI reporting. More specifically, the study seeks to analyse board independence, board size and ownership concentration and their ...
Keysa Manuela Cunha de Mascena   +3 more
doaj   +1 more source

Loran-C flight data base [PDF]

open access: yes
Loran-C time-difference data were collected on January 9, 1979 during a flight from Athens, Ohio to Madison VOR in Connecticut, thence to Millville VOR in New Jersey, and a landing at Atlantic City NAFEC.
Lilley, R. W.
core   +1 more source

Quasi-Gorensteinness of extended Rees algebras

open access: yes, 2017
Let $R$ be a Noetherian local ring and $I$ an $R$-ideal. It is well-known that if the associated graded ring $\gr_I(R)$ is Cohen-Macaulay (Gorenstein), then so is $R$, but the converse is not true in general.
Kim, Youngsu
core   +1 more source

From Stakeholder Pressure to Strategic Advantage: A Framework of Achieving Environment Sustainability Through Pathway of Carbon Neutrality

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Businesses are increasingly striving to reduce their carbon footprint, with carbon offsetting emerging as a viable pathway towards achieving carbon neutrality. Such efforts signify a demonstrated commitment to fostering environmental sustainability and contributing to a more sustainable future.
Sanjeev Yadav   +4 more
wiley   +1 more source

Uma análise da adesão de organizações brasileiras à GRI como método de divulgação de informações de responsabilidade social corporativa

open access: yesRevista Ambiente Contábil, 2020
Objetivo: As organizações têm publicado relatórios de responsabilidade social corporativa (RSC) visando divulgar sua responsabilidade social.
Vicente Lima Crisóstomo   +2 more
doaj   +1 more source

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