Gri global reporting initiative - Open Access .click

Results 221 to 230 of about 6,859,895 (247)

Stakeholder Divergence in Sustainability Materiality Assessments: Evidence From a European Corporate Group Under the Corporate Sustainability Reporting Directive

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines differences in stakeholders' perceptions of ESG issues in a European corporate group and their implications for double materiality assessment under the Corporate Sustainability Reporting Directive. Drawing on stakeholder theory, it analyses survey responses from 15 stakeholder groups and compares perceived ESG importance ...
Agnieszka Szulc‐Obłoza +4 more
wiley +1 more source

Mind the Gaps! Legitimacy and Expectation Misalignments in Sustainability Disclosure: Case Evidence From a Public Forestry Sector Organization

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainability disclosure by public sector organizations remains under‐examined, particularly in the forestry and natural resources sector, where organizations combine strong public accountability obligations with operations in environmentally sensitive ecosystems.
Dimitra Panori, Konstantinos G. Papaspyropoulos +1 more
wiley +1 more source

Area of Habitat maps for national key protected wildlife in China. [PDF]

Sci Data
Yang Y +6 more
europepmc +1 more source

Do Firms Disclose Financially Material ESG Risks? Evidence From Japanese Food and Beverage Firms Using a Text Match Pretrained Transformer

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study develops a financial materiality‐oriented measure of ESG disclosure and examines how sustainability disclosures respond to evolving regulatory frameworks. Focusing on listed food and beverage firms in Japan from 2020 to 2024, we apply the Text Match Pretrained Transformer (TMPT) to assess the semantic relevance between disclosures ...
Siyu Shen +5 more
wiley +1 more source

Improving risk analysis of the environmental drivers of the spillover, emergence/re-emergence and spread of Crimean-Congo haemorrhagic fever virus, Marburg virus and Middle East respiratory syndrome coronavirus in the East Africa Region. [PDF]