Results 41 to 50 of about 58,972,831 (197)

How Institutional Environments Shape the ESG–Growth Relation: Evidence From Europe

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT As global financial markets increasingly integrate non‐financial criteria, companies are reinforcing the strategic role of sustainability and its impact on market value, although this cannot overlook how different institutional structures shape investor perceptions.
Laura Bango‐López, Cristina Gutiérrez‐López, Paula Castro, María Belén Lozano‐García   +3 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, Domingo Martinez‐Martinez, Manuel Larran   +2 more
wiley   +1 more source

Reportes de sostenibilidad : ¿cómo lograr un proceso exitoso para su internacionalización? [PDF]

, 2022
Fil: Palla Valdivia, María Camila . Universidad de San Andrés. Escuela de Negocios; Argentina.El presente trabajo identifica las principales cuestiones para un proceso exitoso de internacionalización de normas de reportes de sostenibilidad, dado que se ...
Palla Valdivia, María Camila
core   +1 more source

Consistencia en divulgación sobre sostenibilidad en empresas argentinas adheridas al Pacto Global

Escritos Contables y de Administración
Las empresas argentinas incorporan el tema del desarrollo sostenible en sus decisiones estratégicas por lo que resulta de interés analizar sus reportes y relevar lo que divulgan, en forma de definiciones y acciones.
Mónica Jugón , Sandra Pastor, Pablo Raffaelli, Mariano Mastropierro, Joana Frosinini   +4 more
doaj   +1 more source

Readiness and Maturity for a Smart Circular Economy to Enhance Sustainability Performance: A Multidimensional Framework for the Hospitality Sector

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Research on readiness and maturity for the smart circular economy (SCE) remains fragmented, especially in the hospitality sector. This study develops a multidimensional framework that integrates the principles of the circular economy, Industry 4.0, and sustainability performance in the context of tourist accommodations.
Rafael Mora‐Contreras, Paz Morer‐Camo, Marta Ormazabal, Carmen Jaca, Maria Isabel Rodriguez‐Ferradas, María Jesús Álvarez   +5 more
wiley   +1 more source

Información sobre intangibles en instituciones bancarias: lecciones internacionales

Retos de la Dirección, 2023
Se identificaron los activos intangibles más presentes en la información que emiten los bancos sobre su gestión. La metodología se fundamenta en la determinación estadística de los intangibles en los reportes de sostenibilidad de entidades bancarias. Se
Francisco Borrás Atiénzar, Anisabel Gálvez Fernández , Josefina Torres Mora   +2 more
doaj   +2 more sources

The Synergy of Green HRM and a Proactive Environmental Strategy in Cultivating Environmental and Financial Performance Through Green Innovation

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how green human resource management (HRM) contributes to environmental and financial performance via green innovation. We develop and test a moderated mediation model in which green product and green process innovation act as parallel mediating mechanisms, while proactive environmental strategy moderates their effectiveness.
Ana Labella‐Fernández, Thomas Van Waeyenberg, Carlos Martínez‐Egea   +2 more
wiley   +1 more source

Project management in companies in the hydrocarbon sector in Colombia. A correlation analysis between economic performance and sustainability

Dyna
El daño ecológico causado por la actividad empresarial y la ejecución de proyectos es de carácter universal con efectos irreversibles para algunos componentes de los ecosistemas. La revisión de literatura permitió evidenciar tres de las múltiples causas
Diana Patricia Franco-Campos, Milton Januario Rueda-Varón   +1 more
doaj   +1 more source

Factores influyentes en grado de cumplimiento GRI de reportes de sostenibilidad de empresas peruanas cotizadas

CAPIC REVIEW, 2023
Mundialmente existe el interés por estudiar la influencia que tienen algunos factores en el nivel de cumplimiento GRI de reportes de sostenibilidad, como: la naturaleza de accionistas, el sector empresarial, el tamaño de la empresa y la participación de mujeres en el directorio que ha crecido en los últimos años.El objetivo de este estudio es analizar ...
Denisse Aubert De Luchi Lomellini, María Cecilia Venegas Morales   +1 more
openaire   +1 more source

Climate Change and Corporate Governance: Are Board Characteristics and Carbon Footprint Reporting Moderated by CEO Influence?

Sustainable Development, EarlyView.
ABSTRACT This research investigates how board characteristics such as the number of women directors and the tenure of board members affect carbon footprint reporting and the moderating role that CEO influence plays in such relationships. Applying stakeholder and legitimacy theories, the analysis furthers a comprehensive view of how internal governance ...
Isabel Gallego‐Álvarez, María Consuelo Pucheta‐Martínez, Inmaculada Bel‐Oms   +2 more
wiley   +1 more source