Results 31 to 40 of about 175 (163)

The double materiality principle and the sustainability reporting practices of Polish listed companies from the WIG30 Index [PDF]

Zeszyty Teoretyczne Rachunkowości
Purpose: The purpose of the paper is to investigate whether Polish issuers applied the double materiality principle when preparing their reports before implementation of the Corporate Sustainability Reporting Directive (CSRD) became mandatory, and if so,
Małgorzata Macuda, Katarzyna Kobiela-Pionnier   +1 more
doaj   +1 more source

HÅLLBARHETSRAPPORTERING I FÖRÄNDRING : En studie om NFRD´s påverkan på företags hållbarhetsrapportering

, 2023
Research questions: How has the content of sustainability reports changed between 2015 and 2020? Has the legal change affected the content of sustainability reports, and can the changes be explained based on legitimacy theory and/or stakeholder theory? Purpose: The purpose is to gain a better understanding of the impact that new legal requirements and ...
Askerud, Emma, Lammela, Sanna, Niklasson, Daniel   +2 more
openaire   +1 more source

Two Hundred Eighty Characters of Environment: Relative Environmental Performance, Strategic Communication, and Firm Value

Business Strategy and the Environment, EarlyView.
ABSTRACT Corporate environmental communication has become an essential aspect of modern business practices, as stakeholders increasingly demand transparency and accountability regarding sustainability efforts. Within this context, we examine whether firms use environmental communication on X/Twitter to offset weaker relative environmental performance ...
Ivan Russo, Federico Bertacchini, Ugo Rizzo, Maria Cristina Arcuri   +3 more
wiley   +1 more source

A Business Strategy or Compliance? Review of the Environmental, Social and Governance (ESG) Landscape

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental, social and governance (ESG) factors have gained significant prominence within the corporate landscape, becoming essential to the sustainability and success of modern business models. Companies are increasingly required to integrate sustainable and responsible practices into their daily operations to meet stakeholder expectations
Roberto Cerchione, Viviana Sicardi
wiley   +1 more source

Az ESG rendelkezések implementálása a hazai jogi környezetbe és a vonatkozó felügyeleti kérdések a Szabályozott Tevékenységek Felügyeleti Hatósága tekintetében (Implementation of ESG provisions in the domestic legal environment and related supervisory issues with regard to the Regulatory Authority for Regulated Activities)

KözigazgatásTudomány
The “ESG” abbreviation means “environmental, social, governance”. Three areas where companies are required to report so that the public can monitor non-financial risks and opportunities. I have identified the Paris Agreement as the starting point for the
Nikolett Anna Nagy
doaj   +1 more source

Ramy prawne raportowania ESG w Unii Europejskiej – ewolucja od NFRD do CSRD

PRAWO i WIĘŹ
The transition to a zero-emission economy and sustainable development requires us to reduce our use of fossil fuels and implement legal and reporting mechanisms that oblige businesses to comply with environmental and social standards. One of the key challenges has become the reporting of non-financial information, including environmental, social and ...
Kostecka-Jurczyk, Daria, Marak, Katarzyna   +1 more
openaire   +1 more source

Critical Success Factors and Stakeholder Influence for Environmental, Social and Governance Assessment and Reporting

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental, Social and Governance (ESG) assessment criteria have drawn substantial attention by investors in recent years. ESG factors have been considered by investors to create greater wealth and better investment decisions and opportunities. However, there are ambiguities about ESG assessment and reporting with issues of transparency and
Caleb Boadi, Robert Osei‐kyei, Vivian W. Y. Tam   +2 more
wiley   +1 more source

Effect of the European NFRD on firm and ESG performance

, 2023
A tese investiga as consequências da segunda ordem da Diretiva Europeia 2014/95, também conhecida como Diretiva de Relatórios Não Financeiros (NFRD). O mandato entrou em vigor em 2017, tendo como objetivo obrigar as grandes empresas públicas europeias a divulgar as informações não financeiras relativas ao seu desempenho ambiental, social e de ...
openaire   +1 more source

Strategic Implications of Mandatory ESG Assurance and Its Impact on Competitive Advantage: Evidence From European Market Reactions

Business Strategy and the Environment, EarlyView.
ABSTRACT The EU has recently introduced, for the first time, a market‐wide mandatory assurance requirement for sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD). The directive mandates that affected firms obtain independent third‐party assurance for their ESG reports. This study examines the equity market's reaction
Zelalem Abay
wiley   +1 more source

Empirical Insights Regarding Romanian Companies' Preparedness for CSRD [PDF]

Amfiteatru Economic
Sustainability reporting is the subject of substantial improvements with the adoption at the European level of the Corporate Sustainability Reporting Directive 2022/2464/EU. Companies must prepare well in advance, under the pressure of a tight timeline,
Elena-Mirela Nichita, Cristina-Lidia Manea, Simona Andreea Apostu , Alina-Mihaela Irimescu   +3 more
doaj   +1 more source