Results 61 to 70 of about 6,859,895 (247)
Global Reporting Initiative - G4 - Manual de Implementação [PDF]
, 2013 Segunda parte das Diretrizes GRI para Relato de Sustentabilidade. As Diretrizes oferecem princípios, conteúdos e um manual de implementação para que diferentes organizações, a despeito de seu porte, setor ou localização, possam elaborar relatórios de ...
core +2 more sources
SUSTAINABILITY IN ACCOUNTING – BASIS: A CONCEPTUAL FRAMEWORK [PDF]
This paper motivation is to introduce a few guidelines of a model in search for aconceptual framework for sustainability reporting. We are presenting the levels of informationreliability witch are derived mainly from accounting conceptual frameworks, and
Oana Raluca Ivan
core
The 2023 World Bank Global Reporting Initiative (GRI) Index is an inventory of the sustainability considerations used in World Bank (Bank) lending and analytical services as well as its corporate practices. This
World Bank
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether CEO risk orientation shapes environmental sustainability disclosure (ESD) and how institutional constraints condition this relationship. We argue that environmental disclosure constitutes a strategic exposure decision because greater transparency can increase regulatory scrutiny and stakeholder pressure.
Muhammad Jameel Hussain +3 more
wiley +1 more source
Quality Disclosure in Sustainability Reporting: Evidence From Universities
Transylvanian Review of Administrative Sciences, 2015 Attention towards sustainability reporting is very high with reference to higher education. The paper aims to assess the maturity level of sus-tainability reporting and to measure its quality by evaluating the Global Reporting Initiative (GRI) indicators
Alberto ROMOLINI +2 more
doaj +2 more sources
Beyond Structural Interventions: The Human Architecture Shaping ESG Integration in Corporate Systems
Business Strategy and the Environment, EarlyView.ABSTRACT Despite the promotion of ESG in corporate discourse, substantive integration of ESG principles into business practices remains challenging. This study applies and extends Meadows' leverage framework to examine ESG integration in UAE‐listed firms.
M. Schulte, Dimitris Christopoulos
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental management accounting (EMA) is increasingly recognised as essential for carbon governance, accountability and net zero transitions, yet research has overlooked how sustainability is negotiated within mission‐driven but commercially exposed service organisations such as private hospitals in developing economies, a sector often ...
M. M. Swalih, Ronita Ram, Edward Tew
wiley +1 more source
Aspectos negativos no modelo de reporte proposto pela GRI: a opinião das organizações que reportam
RAUSP: Revista de Administração da Universidade de São Paulo, 2015 RESUMO O objetivo neste estudo foi identificar aspectos negativos no modelo de reporte proposto pelo Global Reporting Initiative (GRI), na opinião dos funcionários responsáveis pelo reporte.
Thiago Ferreira-Quilice +1 more
doaj +1 more source
Haciendo la conexión : Usando la versión G4 de la Guía de GRI para comunicar progreso en los Principios del Pacto Mundial de las Naciones Unidas [PDF]
, 2013 Este documento describe cómo utilizar la versión G4 de la Guía para elaborar una Comunicación sobre el progreso (Communication on Progress, COP) y cumplir con los elementos de los niveles PM activo y PM avanzado del Programa de diferenciación del Pacto ...
Pacto Mundial, GRI
core
Business Strategy and the Environment, EarlyView.ABSTRACT Over the past decades, sustainability has emerged as a defining global priority, reshaping firms' role in driving systemic change. In this context, corporate purpose has gained renewed prominence as a key mechanism to align organizational priorities with broader societal commitments.
Lucia Barra +2 more
wiley +1 more source