Results 91 to 100 of about 316,343 (247)
Koedoe: African Protected Area Conservation and Science, 1998 ISO 14001 is a procedural approach to environmental management, based on a philosophy of continual improvement. The planning element of ISO 14001, requires that environmental objectives and environmental targets are set to achieve the goals of the ...
C.M. Bancroft, H. Bezuidenhout, J.G. Nel
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between corporate environmental performance (CEP) and corporate financial performance (CFP) under China's evolving environmental policy regime. Using a panel dataset of 1,312 Chinese A‐share listed firms from 2010 to 2023, we find a significant negative association between CEP and CFP.
Lei Zhang +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how sustainability audit quality influences corporate climate change performance and examines the moderating roles of governance quality and greenwashing. Using panel regressions on 6140 firm‐year observations from 39 countries between 2008 and 2023, the findings reveal that higher sustainability audit quality is ...
Muhammed Belly Ibrahim +2 more
wiley +1 more source
The Production of a Sustainability Reporting Norm in Spanish State‐Owned Enterprises
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT State‐owned enterprises (SOEs) are hybrid organizations that pursue social and economic goals and are expected to engage in sustainability reporting. Previous literature has shown limited attention to examining the process by which a norm in sustainability reporting has emerged among SOEs.
Javier Andrades +2 more
wiley +1 more source
Auditoria Ambiental: um estudo de caso em uma empresa de geração de energia elétrica [PDF]
, 2007 TCC (Graduação) - Universidade Federal de Santa Catarina. Centro Socioeconômico. Curso de Ciências ContábeisA preocupação com os diversos impactos ambientais tem levado as empresas ao aperfeiçoamento ou criação de um sistema de gestão ambiental visando à
Forte, Ana Paula Saraiva de Oliveira
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A Cross-Country Empirical Study Towards the Impact of Following ISO Management System Standards on Euro-Area Economic Confidence [PDF]
Amfiteatru Economic, 2017 This study aims to examine the impact of following ISO management system standards on economic sentiment indicator (ESI) as proxy of economic agents’ general view concerning economic activity, for 21 European Union member states over 2005-2014.
Ştefan Daniel Armeanu +2 more
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Digital and Gender Attributes of IC in Sustainability Reporting of Italian Firms
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Italian listed enterprises increasingly rely on intellectual capital (IC) to enhance competitiveness and sustainability performance. As IC, comprising human, structural, and relational capital, is rarely recognised in financial statements due to the lack of standardised frameworks, its disclosure has gained relevance in sustainability ...
Alessandra Buonasera, Simona Catuogno
wiley +1 more source
Variação de impactos ambientais decorrentes da implantação da norma ISO 14001: um estudo multicasos em indústrias têxteis de Sanata Catarina [PDF]
, 2006 Dissertação (mestrado) - Universidade Federal de Santa Catarina, Centro Sócio-Econômico. Programa de Pós-Graduação em AdministraçãoO meio ambiente é o entorno onde se desenvolve a sociedade e a indústria.
Guercio, Mary Jerusa
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THE RELATIONSHIP BETWEEN ENVIRONMENTAL PERFORMANCE AND FINANCIAL PERFORMANCE OF INDONESIAN COMPANIES
Jurnal Akuntansi dan Keuangan, 2005 Penelitian ini menguji hubungan antara kinerja lingkungan dan kinerja keuangan perusahaan-perusahaan di Indonesia. Kinerja lingkungan diukur mengunakan rating kinerja lingkungan perusahaan atau PROPER yang disediakan oleh Bapedal/Kementerian Lingkungan ...
Susi Sarumpaet
doaj
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Using an integrated framework that combines the natural resource‐based view with contingency theory, this study examines how environmental management control systems (EMCS) build multinational firms' environmental capabilities and balance their environmental and economic performance while accounting for cross‐country contextual conditions.
Kimitaka Nishitani +4 more
wiley +1 more source