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The South African wine industry has recently launched the world's first 'no sulphite added' wine made from indigenous Rooibos & Honeybush toasted wood chips. This wood chip contains antioxidant properties known to protect wine from oxidation. On the other hand, SO2 as a preservative, is often...
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Eine nachhaltige Berichterstattung wird für mittelständische Unternehmen immer wichtiger, da immer mehr Investoren auf die Einhaltung von Nachhaltigkeitskriterien achten. Um die Anforderungen einer nachhaltigen Berichterstattung zu erfüllen, sind sowohl der Deutsche Nachhaltigkeitskodex als...
Persistent link: https://www.econbiz.de/10012796537
Das Verfahren zur Setzung von neuen Nachhaltigkeitsstandards ist de facto eine Privatisierung von EU-Hoheitsgewalt, die nicht von den EU-Verträgen gedeckt ist. Das ist das Ergebnis dieses Gutachtens von Martin Nettesheim, Professor für Europarecht an der Universität Tübingen. Er verweist...
Persistent link: https://www.econbiz.de/10013262902
Die Berichterstattung ueber nichtfinanzielle Informationen gewinnt immer mehr an Bedeutung. Immer mehr Stakeholder haben ein groeßeres Interesse an nicht finanziellen Informationen, um damit einen tieferen Einblick in die oekologischen und sozialen Handlungen der Unternehmen zu erlangen. Diesen...
Persistent link: https://www.econbiz.de/10012589194
Today, most large port hubs include the circular economy transformation challenge, together with smart digitalization and Internet of Things (IoT), in their strategic priorities. However, many ports do not seem to have progressed beyond incremental, small-scale sustainable innovations or the...
Persistent link: https://www.econbiz.de/10014323779
The purpose of our study is to provide a taxonomy of integrated reporting (<IR>). First, we develop a coding catalog containing criteria and metrics. Second, we assess the degree to which annual/sustainability reports comply with <IR>, and identify types of reports (taxonomy). Methodologically, we...</ir></ir>
Persistent link: https://www.econbiz.de/10014485844
Sustainability is a major issue in the automotive sector and players are at different points in their transition. Adopting a multi‐method approach, we identify the positioning of automotive manufacturers in relation to sustainability, highlighting the main foci of their sustainability...
Persistent link: https://www.econbiz.de/10014503516
We explore the socially responsible investment practices and implementation approaches of some extractive listed firms through the lens of institutional theory. Using an interpretive case study approach with data collected from interviews, observations, and archival documents, over 10 months, we...
Persistent link: https://www.econbiz.de/10014527374
Consistent with the notion that sustainability reporting (also known as corporate social responsibility (CSR) reporting) signals an ethical corporate culture and high monitoring, this study seeks to determine whether sustainability reporting reduces real earnings management (REM) practices and...
Persistent link: https://www.econbiz.de/10014527773