Results 81 to 90 of about 276 (181)

Determinants of Sustainable Finance Flows: A Literature Review

open access: yesJournal of Economic Surveys, EarlyView.
ABSTRACT Sustainable finance is defined as capital mobilized that explicitly integrate environmental, social, and governance (ESG) objectives alongside traditional financial metrics. It differs from conventional finance in their dual pursuit of financial and sustainability outcomes.
Akin A. Cilekoglu, Fatih Yilmaz
wiley   +1 more source

Are materiality determination practices evolving in the wake of increasing legislation on sustainability reporting? Findings from EU pharmaceutical companies’ reports

open access: yesInternational Journal of Law and Management
Purpose This paper aims to contribute to the development of the European Union (EU) regulatory environment for sustainability reporting by analyzing how materiality is defined in the Non-Financial Reporting Directive (NFRD) and Corporate Sustainability ...
M. Miettinen
semanticscholar   +1 more source

Integrated Reporting: The Relevance of Connectivity in Intellectual Capital Disclosures for Market Valuation

open access: yesManagerial and Decision Economics, Volume 47, Issue 5, Page 1219-1258, July 2026.
ABSTRACT We study the relevance of connectivity for market valuation. Connectivity describes the degree to which disclosures reflect interrelations between value drivers that help investors better understand the firm's value creation process. We analyze disclosures on the three intellectual capitals, their interactions, and a self‐constructed ...
Christine Reitmaier   +2 more
wiley   +1 more source

Quality of CSR Reporting : A Quantitative Study on the Impact of the Introducion of NFRD in Sweden

open access: yes
Title: Quality of CSR Reporting: A Quantitative Study on the Impact of the Introduction of NFRD in Sweden.  The objective of this study is to analyse how mandatory regulations affect the reporting quality of Swedish listed companies, how this varies between environmentally sensitive and non-sensitive industries, and whether there is a difference ...
Österlund, Erik, Potoshna, Diana
openaire   +1 more source

The 'National Finals Revision Day' Teaching Strategy: A Cost-Effective Way to Pass Medical School 'Finals' and Upskill Junior Doctors. [PDF]

open access: yesCureus, 2020
Curtis A   +11 more
europepmc   +1 more source

Sustainability Reporting in Higher Education: A Systematic Review and Bibliometric Analysis for Strategic Decision‐Making

open access: yesBusiness Ethics, the Environment &Responsibility, Volume 35, Issue 3, Page 2512-2529, July 2026.
ABSTRACT The communication of sustainable development is essential for higher education institutions (HEIs), which voluntarily prepare sustainability reports (SRs) to demonstrate commitment and inform strategic decision‐making. This study conducts a systematic literature review (SLR) to identify and analyze the challenges associated with implementing ...
Valerio Brescia   +3 more
wiley   +1 more source

How Do CSR Reporting and Committees Help Emerging Market Firms to Improve the Relationship Between Social Sustainability and Geographic International Diversification?

open access: yesBusiness Strategy &Development, Volume 9, Issue 2, June 2026.
ABSTRACT Within today's globalised business sectors, where the demand for socially responsible practices is high, understanding the importance of social sustainability is pivotal. However, the social sustainability dimension has received scarce attention, especially in the context of emerging market firms.
Rasha Sabah   +3 more
wiley   +1 more source

Reshaped ESG Reporting Challenges of Scandinavian Organizations : The Transformation from the NFRD to the CSRD

open access: yes
This research investigates the challenges Scandinavian organizations face in adapting their ESG reporting practices to comply with the Corporate Sustainability Reporting Directive (CSRD), introduced in January 2024. The CSRD aims to enhance Environmental, Social and Governance (ESG) reporting by implementing double materiality assessment (DMA) and ...
Saam, Janna-Sophie, Rosenstein, Amelie
openaire   +1 more source

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