Results 71 to 80 of about 6,859,895 (247)
An assessment of environmental indicator data quality in GRI sustainability reporting
, 2009 This project assessed whether the Global Reporting Initiative (GRI) focuses on providing true environmental indicator reporting within its framework.
Boysen, Mark
core
Business Strategy and the Environment, EarlyView.ABSTRACT Changing the use of resources and the treatment of waste is an important driver towards sustainable development. While this includes transformation of production processes, it also requires the transition of complete business models towards more circularity.
Patricia Ruffing‐Straube +2 more
wiley +1 more source
Evolution of Application Level Sustainability Reporting (GRI) Companies ISE / Bovespa
Revista Sociedade, Contabilidade e Gestão, 2012 This work deals with the adoption and evolution of the levels of sustainability reports (GRI). The specific objectives were to ascertain the level of development of the GRI reporting companies in the world, check the level of development of the GRI ...
Rosany Corrêa +3 more
doaj
Chapter 8 – Global Reporting Initiative
, 2020 This chapter provides an overview of the Global Reporting Initiative (GRI), which has become the most widely used framework for sustainability reporting in the world.
Rimmel, Gunnar; id_orcid
core
Business Strategy and the Environment, EarlyView.ABSTRACT ESG ratings for the same firm‐year often diverge, shaping capital allocation and accountability. Drawing on a structured systematic‐narrative hybrid review, I synthesize evidence across the European Union, the United States, and China and develop a transnational accountability framework that traces divergence through the measurement pipeline ...
Gary Gang Tian
wiley +1 more source
Production, 2010 A Responsabilidade Social Corporativa (RSC) é um tema relevante e recentemente tem estimulado vários debates científicos, enfocando as vantagens que apresenta aos negócios em geral e à sociedade. Num esforço para explorar processos organizacionais de RSC,
Marcelo Aureliano Monteiro de Andrade +2 more
doaj
Changing trends of corporate social responsibility reporting in the world-leading airlines.
PLoS ONE, 2020 The recent outbreak of major economic, environmental and social incidents (e.g. privacy leakage, corruption) has put the blooming airline industry under spotlight. However, scant studies examined the trends and changes of corporate social responsibility (
Lu Yang, Cindy S B Ngai, Wenze Lu
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the drivers of biodiversity disclosure and the interplay between firm strategies and national institutions in shaping transparency. Using a global panel of 4703 firms across 40 economies from 2013 to 2022, we integrate differentiation, signalling and institutional perspectives to explain variation in reporting behaviour ...
Chi Chen +2 more
wiley +1 more source
Revista Ambiente Contábil, 2017 O objetivo foi analisar o grau de evidenciação dos indicadores da vertente ambiental dos relatórios de sustentabilidade do ano de 2013 de empresas listadas na BMF&Bovespa, de dois segmentos e com potencial poluidor, frente ao novo padrão Global Reporting
Thales Luiz Gomes Braga Silva +2 more
doaj
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