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Considerations Regarding Environmental Reporting Regulations [PDF]

Audit Financiar
This study investigates the regulations that have been taken into account regarding the discipline of environmental reporting. Thus, the present paper aims to analyze and discuss the main regulations that have existed for environmental reporting, those ...
Radu MARIAN
doaj   +1 more source

Decarbonization Boundary Choices and the Effectiveness of Stakeholder Engagement in Voluntary Climate Action Commitments: Evidence From Emerging Economies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how stakeholder engagement, conceptualized as a boundary‐spanning organizational capability, interacts with firms' decarbonization strategies, in relation to climate action commitments (CACs) in voluntary initiatives.
David Tobón Orozco, Jose Pla‐Barber
wiley   +1 more source

Automating Sustainability: How Climate Action Unlocks the ESG Potential of Industrial Robotics

Business Strategy and the Environment, EarlyView.
ABSTRACT The convergence of Industry 4.0 and global sustainability goals presents a critical paradox: while automation drives efficiency, its net impact on comprehensive environmental, social, and governance (ESG) performance remains contested. This study investigates the relationship between industrial robot and country‐level ESG performance across 63
Brahim Bergougui
wiley   +1 more source

Entegre Bir Gri Karar Verme Çerçevesiyle Türk Sigorta Sektöründe Kurumsal Finansal Performans Değerlendirmesi

Ekonomi, Politika & Finans Araştırmaları Dergisi
Bu araştırma, Türkiye'deki hayat dışı sigorta endüstrisinde faaliyet gösteren şirketlerinin finansal performansını ölçmek ve değerlendirmek için Gri LOPCOW ve Gri PIV yöntemlerini entegre eden yeni bir gri karar alma modeli önermektedir.
Yüksel Aydın, Osman Yavuz Akbulut, Deniz Durdu   +2 more
doaj   +1 more source

Board Ethnic Diversity and the Value Relevance of Antibribery and Corruption Disclosure

Business Strategy and the Environment, EarlyView.
ABSTRACT Antibribery and corruption disclosure (ABCD) has traditionally been conceptualised as a compliance‐oriented reporting practice. However, whether and under what conditions such disclosure contributes to strategic value creation remains insufficiently understood.
Ali Meftah Gerged, Sharmin Shabnam Rahman   +1 more
wiley   +1 more source

Factores determinantes de la sostenibilidad en una empresa cañicultora del Ecuador

Revista de Ciencias Sociales, 2022
La evaluación de la sostenibilidad enmarcada en la Agenda 2030 es incipiente en la agroindustria ecuatoriana, donde prevalece la aplicación de Balances Sociales y GRI, resumidos en informes técnico-descriptivos que no contemplan el modelado estadístico ...
Víctor Manuel Reyes, Julio César Gonzabay Núñez, Gerardo Antonio Herrera Brunett, Carlos Alberto Deza Navarrete   +3 more
doaj  

Costly Signals and Cheap Talk: Measuring the Decoupling of ESG Routinisation and Greenwashing Risk

Business Strategy and the Environment, EarlyView.
ABSTRACT Greenwashing is a systemic challenge to sustainable finance, yet prevailing ESG metrics still tend to equate more disclosure with more sustainability. We develop a dual‐index framework to compare firms' ESG ‘talk’ and ‘walk’ using hard data. An ESG Routinisation Index approximates the costly integration of sustainability into emissions, safety
Giacomo Zatini, Nicola Torricella, Armando della Porta   +2 more
wiley   +1 more source

GRI GRI ESRS-Professional PDF

The document titled "GRI GRI ESRS-Professional PDF" serves as a comprehensive guide to the Global Reporting Initiative (GRI) standards, specifically tailored for professionals engaged in sustainability reporting and compliance. This PDF outlines the principles and frameworks essential for implementing effective sustainability strategies in line with ...
openaire   +1 more source

A Business Strategy or Compliance? Review of the Environmental, Social and Governance (ESG) Landscape

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental, social and governance (ESG) factors have gained significant prominence within the corporate landscape, becoming essential to the sustainability and success of modern business models. Companies are increasingly required to integrate sustainable and responsible practices into their daily operations to meet stakeholder expectations
Roberto Cerchione, Viviana Sicardi
wiley   +1 more source

Pneumocystis jirovecii pneumonia: a case report

Journal of Medical Case Reports
Introduction and importance Pneumocystis jirovecii (PJP) pneumonia is a serious life-threatening condition in immunocompromised individuals and is often associated with human immunodeficiency virus (HIV) + patients.
Jacqueline Gri, Varun Jain
doaj   +1 more source