Results 71 to 80 of about 20,440 (310)

Particularities and Requirements of the Evolution of Sustainability Reporting in the Romanian Pharmaceutical Sector [PDF]

open access: yesAudit Financiar
Nowadays, many companies have adopted non-financial reporting in addition to financial reporting, presenting sustainable development practices. They have prepared and published sustainability reports or non-financial statements to highlight their ...
Luminita-Mihaela DUMITRASCU
doaj   +1 more source

Reporting en ODS: un análisis de objetivos y metas

open access: yes, 2017
Bibliografía: p.
Pacto Mundial, GRI
core  

Reporting What Matters, or Reporting What Looks Good? Materiality and Balance in Post–Rana Plaza Apparel Sustainability Disclosure

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainability reports (SRs) are widely criticized for vague disclosures and selective emphasis on positive outcomes, yet systematic research on two core SR challenges remains limited: materiality (whether disclosed content is relevant) and balance (whether both achievements and challenges are reported).
Mahsa Mohammadrezaei   +1 more
wiley   +1 more source

Formalising Sustainability Management as a Core Process Group in Project Management

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainability has become a strategic imperative for organisations, yet widely used project management standards such as the PMBoK sixth and seventh editions still do not formalise how sustainability should be embedded across project work. This gap matters because PMBoK‐based processes shape governance, roles, documentation and performance ...
Cinzia Dessi   +3 more
wiley   +1 more source

Creando la "arquitectura" post 2015 de compromiso empresarial

open access: yes, 2013
La “Arquitectura” post 2015 de compromiso empresarial es la culminación de más de una década de experiencia del Pacto Mundial de Naciones Unidas fomentando entre las empresas la sostenibilidad corporativa a nivel global.
Pacto Mundial, GRI
core  

GRI Dataset, GRI Model and Output

open access: yes, 2018
GRI dataset in SPSS ...
Singh, S (via Mendeley Data)
core   +1 more source

Sectoral Heterogeneity in Corporate Biodiversity Disclosure: Evidence from Chinese Listed Companies Across Industries, 2001–2023

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines sectoral heterogeneity in corporate biodiversity disclosure (CBD) among Chinese listed firms over the period 2001–2023. Drawing on stakeholder, institutional, and resource dependency theories, it investigates how environmental exposure, ownership structures, and market dynamics influence biodiversity risk recognition and ...
Orkun Bayram   +2 more
wiley   +1 more source

Integrando los ODS en los informes corporativos : una guía práctica

open access: yes, 2019
La publicación describe un proceso de «priorización fundamentada» diseñado para ayudar a las empresas a identificar y priorizar sus metas en materia de ODS, tomar medidas e informar sobre su progreso.
Pacto Mundial, GRI
core  

Beyond the Reports: Cultural Pressures, Unheard Voices and the Climate Accountability Gap in Oil and Gas Sector Governance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental governance in Nigeria's oil and gas sector remains central to global climate justice debates, yet persistent accountability failures continue to undermine meaningful environmental and social outcomes. Despite extensive regulatory frameworks, accountability in resource‐dependent contexts is frequently reduced to formal reporting ...
Hammed Afolabi   +2 more
wiley   +1 more source

Un análisis de las metas y objetivos de desarrollo sostenible

open access: yes, 2017
La intención de este análisis es ser utilizado junto con la guía práctica para definición de prioridades y así servir de apoyo a las empresas en la elección de las metas a seguir y ...
Pacto Mundial, GRI
core  

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