Results 61 to 70 of about 175 (163)

The ethics of social communicationin performance ESG reporting: A multi-dimensional approach

Social Communication Ethics
The 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
doaj   +1 more source

Mapping Corporate Environment, Social, and Governance Discourses: Analysis of Korean Companies' Sustainability Reports (2014–2024)

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporations increasingly use Environmental, Social, and Governance (ESG) reports to articulate their commitments, priorities, and performance in sustainability governance. This study examines how Korean firms have configured and reconfigured their sustainability discourses across industries and time using 634 sustainability reports (2014–2024)
Taedong Lee, Sinjae Kang, Dian Wahyu Utami, Bohae Na   +3 more
wiley   +1 more source

Sustainability reporting practices of Hungarian food subsectors from EU taxonomy perspectives

Discover Sustainability
The importance and relevance of sustainability reporting by food companies is growing in the wake of green compliance, especially in EU Member States, where–in line with the EU Taxonomy–stricter legislation requires more accurate and transparent ...
Nóra Gombkötő, Judit Hámori, Andrea Rózsa, Szabolcs Troján, Judit Hegyi, Ibolya Lámfalusi, Károly Kacz   +6 more
doaj   +1 more source

Governing Sustainability After IPO: Corporate Governance Mechanisms and ESG Pillar Trajectories in the Euro Area

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study provides exploratory evidence on whether going public may act as a catalyst for corporate sustainability and examines whether board‐level governance arrangements shape post‐IPO sustainability trajectories. Drawing on a formal conceptual framework that integrates agency theory, legitimacy theory, and the resource‐based view as ...
Salvatore La Barbera
wiley   +1 more source

Culture Matters: Board Gender Diversity and ESG Disclosure in Family Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study analyses how board gender diversity (BGD) affects ESG disclosure in family businesses, focusing on the moderating role of national cultural dimensions. It analyzes a sample of listed non‐financial firms operating in European Union countries.
Anna Maria Moisello, Pietro Gottardo, Giovanna Gavana   +2 more
wiley   +1 more source

When Digitalization Meets Sustainability: A Bibliometric and Systematic Literature Review of Its Impact on Firm Performance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Research on digitalization, sustainability, and firm performance has grown rapidly in recent years, yet the literature remains fragmented across disciplines, concepts, and empirical settings. This study addresses the fragmentation by providing a combined bibliometric and systematic literature review (B‐SLR) of research at the intersection of ...
Muhammad Haseeb, Stefania Migliori, Maria Figueroa   +2 more
wiley   +1 more source

TRANSFORMATION OF NON-FINANCIAL REPORTING ON THE PATH TO SUSTAINABLE DEVELOPMENT OF SOCIETY

Baltic Journal of Economic Studies
The relevance of the study is driven by society's management demands for financial and non-financial information regarding the activities of its entities, thereby highlighting the importance of modern informational and accounting support for civil ...
Nataliia Pozniakovska, Dmytro Nikytenko, Olena Tyvonchuk   +2 more
doaj   +1 more source

Beyond Governance Attributes: How Fashion Companies Prepare Social Disclosure for the CSRD

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how social disclosure readiness emerges under the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) and investigates whether and how, corporate governance supports such readiness within the European fashion companies. By adopting a qualitative case‐study approach,
Sara Ianniello, Livio Cricelli, Serena Strazzullo   +2 more
wiley   +1 more source

The European Union's Corporate Sustainability Reporting Directive as Enforced Institutional Change

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The year 2025 marked an important phase in the implementation of the Corporate Sustainability Reporting Directive (CSRD) with companies of a certain size in the European Union (EU) being obliged to report for the first time under CSRD rules.
Taina Tervonen, Laura Kainiemi, Jarkko Levänen   +2 more
wiley   +1 more source

Financial Health and Environmental Transparency in the Catalan Pharmaceutical Sector (2019–2023)

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between financial health (2019–2023) and the transparency of environmental information disclosure in leading Catalan pharmaceutical companies. Based on an economic–financial analysis of financial statements and environmental information reported in accordance with the European Sustainability Reporting ...
Núria Arimany‐Serrat, Eulàlia Massana‐Molera, Jesica Ana Menendez‐Signorini, Carme Viladecans‐Riera   +3 more
wiley   +1 more source