Green accounting and reporting in Bangladesh's pharmaceutical and textile industries: A holistic perspective. [PDF]
Rahaman MM +4 more
europepmc +1 more source
ABSTRACT This study investigates the impact of Corporate Social Responsibility disclosure (CSRD) on the price discovery efficiency of 220 non‐financial firms listed on stock exchanges across 10 MENA countries from 2010 to 2022. We analyze how CSRD influences the speed at which new information is incorporated into stock prices.
Imen Khanchel +3 more
wiley +1 more source
A dataset on metal-related production activities and their socio-environmental impacts in Canada. [PDF]
Pellan M +3 more
europepmc +1 more source
ABSTRACT Firms are experiencing mounting pressure to report their environmental impact. Rather than disclosing their actual performance, however, some are engaging in unethical business (i.e., greenwashing) practices. Prior studies have contributed significantly to the greenwashing literature from varied perspectives, but a comprehensive understanding ...
Sher Jahan Khan +4 more
wiley +1 more source
Regulatory Convergence and Divergence in ESG Reporting in the Indo‐Pacific Region
ABSTRACT Environmental, social, and governance (ESG) reporting has evolved significantly globally over the past few decades. Many countries are now signatories to international agreements such as the United Nations Framework Convention on Climate Change (UNFCCC) and the Paris Agreement, with increasing commitments to emissions reduction targets and the
Michele John +6 more
wiley +1 more source
A new indicator for the Kunming-Montreal Global Biodiversity Framework: Capturing non-monetary benefit data from access and benefit-sharing agreements. [PDF]
Nunez-Vega G +3 more
europepmc +1 more source
A Method to Assess Social Sustainability of Multi‐Tier Supply Chains in the Textile Industry
ABSTRACT The EU corporate sustainability due diligence directive mandates human rights due diligence for organizations within their global supply chains. Social sustainability is highly critical in textile supply chains due to widespread poor working conditions.
Francesco Olivero +4 more
wiley +1 more source
Safe and sustainable by design (SSbD) for nanotechnology: scientific foundations, global policy perspectives, and industrial practice. [PDF]
Gerelkhuu Z +37 more
europepmc +1 more source
The European Union's Corporate Sustainability Reporting Directive as Enforced Institutional Change
ABSTRACT The year 2025 marked an important phase in the implementation of the Corporate Sustainability Reporting Directive (CSRD) with companies of a certain size in the European Union (EU) being obliged to report for the first time under CSRD rules.
Taina Tervonen +2 more
wiley +1 more source
Sustainability evaluation of the steel industry in belt and road countries using an ESG-MI and obstacle analysis framework. [PDF]
Ren B +5 more
europepmc +1 more source

