Results 21 to 30 of about 276 (181)
The ethics of social communicationin performance ESG reporting: A multi-dimensional approach
Social Communication EthicsThe ethics of social communication in performance reporting is a crucial element of modern organizational governance, particularly within the Environmental, Social, and Governance (ESG) framework.
Adrienn Lajó
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Agricultural and Food EconomicsIn recent decades, the business world has undergone a paradigm shift, prioritizing social and environmental considerations over the exclusive pursuit of economic profits.
Carlos Anguiano-Santos +1 more
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Journal of Management Studies, EarlyView.Abstract Government orchestration describes regulatory settings in which governments delegate some governance functions to private actors; for instance, business conduct is monitored by stakeholders under CSR disclosure regulation. This article examines the impact of this type of regulation on stakeholder monitoring, which is a core yet little‐examined
Julia Bartosch +2 more
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Do ESG strategies enhance bank stability during financial turmoil? Evidence from Europe
European Journal of Finance, 2021 This paper investigates the joint and separate effects of Environmental (E), Social (S), and Governance (G) scores on bank stability. Using a sample of European banks operating in 21 countries over 2005–2017, we find that the total ESG score, as well as ...
L. Chiaramonte +3 more
semanticscholar +1 more source
Risk Disclosures and Non-Financial Reporting: Evidence in a New European Context
Scientific Annals of Economics and Business, 2023 The objective of this research is to determine the extent and current characteristics of risk disclosure in Europe in the context of corporate non-financial reporting practices.
Manuel Rejón López +3 more
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Considerations Regarding Environmental Reporting Regulations [PDF]
Audit FinanciarThis study investigates the regulations that have been taken into account regarding the discipline of environmental reporting. Thus, the present paper aims to analyze and discuss the main regulations that have existed for environmental reporting, those ...
Radu MARIAN
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Examination of the Sustainability Disclosure Practices at Banks Operating in Hungary [PDF]
Financial and Economic ReviewThe EU’s directive on corporate sustainability reporting, which entered into force in 2022, brought changes to corporate disclosure practices. This study presents the potential effects of the new regulation on banks’ disclosures.
Regina Bodó, Edit Lippai-Makra
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Annales Universitatis Mariae Curie-Skłodowska Sectio H, Oeconomia, 2023 Theoretical background: In 2022, the European Commission’s intensive efforts to revise and enhance the Non-Financial Reporting Directive (NFRD) from 2014 resulted in the proposal of Corporate Sustainability Reporting Directive (CSRD) and the exposure ...
Joanna Próchniak, Renata Płoska
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Despre Taxonomia UE și principiul DNSH - „Do No Significant Harm”
Bucovina Forestieră, 2022 Această lucrare își propune să explice conceptele cheie ale Taxonomiei UE și să ofere informațiile de bază care să permită înțelegerea taxonomiei UE, a relevanței, obiectivelor principale, implicațiilor, a activităților eligibile, a criteriilor de ...
Ioan Ciornei
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A bibliometric analysis of the impact of theoretical frameworks on EU Directives: The case of sustainability reporting and non-financial reporting [PDF]
Zeszyty Teoretyczne RachunkowościPurpose: The paper aims to demonstrate that the sustainability reporting (SR) theoretical framework dominates over the non-financial reporting (NFR) theoretical frame-work in the transformation of the European Union's (EU) regulatory system of corporate ...
Hanna Mysaka, Ivan Derun
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