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Pelaporan Keberlanjutan : Standar dan Pengungkapan (Systematice Literature Review)

Jurnal Pamator
Sustainability reporting has garnered global attention in response to increasing demands for corporate accountability and transparency in environmental, social, and governance aspects. Although various reporting standards are available, their application
Rizki Agung Santoso, Inten Meuthia, Shelly Febriana Kartasari   +2 more
doaj   +1 more source

The Evolution and Integration of ESG Reporting: A Framework for Sustainable Business Accountability

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how multinational corporations incorporate Environmental, Social, and Governance (ESG) reporting frameworks to foster trust, enhance legitimacy, and move beyond mere symbolic disclosure. A qualitative comparison of Microsoft and Unilever from 2020 to 2023 assesses how both firms integrate leading standards, including GRI ...
Gabriela Marques Alves Aguiar
wiley   +1 more source

The Heterogeneous Impact of Non‐Financial Reporting Directive Legal Implementation on ESG Performance in EU‐Listed Companies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of EU Directive 2014/95/EU (NFRD) on the Environmental, Social and Governance (ESG) performance of EU‐listed companies, focusing on variations across ESG dimensions and national institutional contexts. Using a dataset of 19,036 observations from 2010 to 2022, we apply a time‐varying Difference‐in‐Differences ...
Yuqing Xiao, Antonio Somoza
wiley   +1 more source

2023 Global Reporting Initiative GRI Content Index

The Global Reporting Initiative (GRI) is a multi-stakeholder process and independent institution whose mission is to develop and disseminate globally applicable Sustainability Reporting Guidelines.
South Carolina Public Service Authority
core  

Quality of sustainability reporting based on Global Reporting Initiative (GRI) guidelines: the impact of company characteristics [PDF]

, 2018
With the rise in stakeholders’ demand for more transparency and information disclosure, companies are increasingly publishing sustainability reports to improve their public image. The purpose of this thesis is to explore characteristics of companies that
He, Wanting
core  

Sustainability Reporting Quality, Ethical Leadership, and Earnings Management: Evidence From an Emerging Economy

Business Strategy and the Environment, EarlyView.
ABSTRACT This study analyzes the relationship between sustainability reporting quality (SRQ) and earnings management (EM) in an emerging economy and investigates the moderating role of ethical leadership. Analyzing 531 firm‐year observations from mandatory reports (2022–2024), SRQ is measured via a 51‐indicator index, while EM is proxied by the ...
Taghred Mokhtar Sayed Moawad, Khaled Hussainey, Yara Ibrahim   +2 more
wiley   +1 more source

Strategic ESG Priorities and Materiality Assessments: Evidence From Hong Kong Listed Fashion and Textile Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT Firms increasingly rely on ESG materiality assessments to prioritise sustainability issues under heightened stakeholder scrutiny. Yet the strategic consequences of materiality beyond firm‐level disclosure remain underexplored. This study examines how materiality assessments shape ESG prioritisation at the industry level using sustainability ...
Shiqi Mai, Magnum M. L. Lam, Christina W. Y. Wong, Calvin Y. M. Lam   +3 more
wiley   +1 more source

Landscape analysis of environmental, social and governance (ESG) investing metrics for consumer nutrition and health in the food and beverage sector. [PDF]

BMJ Nutr Prev Health, 2023
O'Hearn M, Reedy J, Robinson E, Economos C, Wong JB, Sacks G, Mozaffarian D.   +6 more
europepmc   +1 more source

Global reporting initiative disclosure and corporate performance among GCC listed firms

Discover Sustainability
This study aims to investigate the impact of sustainability reporting quality on corporate performance. It also seeks to gain the deep insight into the useful of Global Reporting Initiative (GRI) to better sustainability reporting quality. The study uses
Waleed S. Alruwaili, Abeer Alsulami
doaj   +1 more source

Strategic Approaches to ESG Reporting: Analysing ESG Disclosures of Listed Companies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study adopts an exploratory approach to examine how firms communicate strategic orientation through ESG disclosures. Using a validated dictionary of exploration and exploitation language, we analyse 278 ESG reports from all UAE‐listed companies between 2020 and 2023, classifying ESG disclosures as exploration‐dominant, exploitation ...
Cintia Külzer‐Sacilotto, Kathy Ning Shen   +1 more
wiley   +1 more source