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particular interest is the indirect impact on SMEs who find themselves in the upstream or downstream value chain of larger … argued that the indirect, trickle-down impacts of the Directive on SMEs value chain actors upstream and downstream from … chain reporting may present a competitiveness issue for SMEs such that larger reporting companies may transfer business to …
Persistent link: https://www.econbiz.de/10014343990
This paper examines whether mandatory corporate social responsibility (CSR) reporting affects corporate environmental degradation (or pollution) levels in China. Starting in 2008, Chinese stock exchange listing requirements mandated that certain firms issue CSR reports. These mandated firms are...
Persistent link: https://www.econbiz.de/10012964577
The state of implementation of the Sustainable Development Goals (SDGs) in the European Union (EU) in the context of the EU framework governing business and human rights (B&HR) is worthy of consideration. This chapter follows the top-down approach: it explores the relevant EU legal and policy...
Persistent link: https://www.econbiz.de/10012828807
We live in peculiar times: on the one hand, many people — mainly in Western countries — enjoy an unprecedentedly high standard of living from a historical perspective. On the other hand, a considerable part of the population has a feeling that something went wrong, which is underscored by...
Persistent link: https://www.econbiz.de/10014112915
Responding to increasingly degrading environmental and social conditions, the European Commission has undertaken important legal and regulatory reforms to promote sustainable finance policy in Europe. However, these reforms have been numerous, complex, and fast-paced. They have proved difficult...
Persistent link: https://www.econbiz.de/10014362165
Examining the US Greenhouse Gas Reporting Program, I find that facilities reduce greenhouse gas emissions by 7.0% after mandatory disclosure of facility-level emissions. A facility's prior GHG inefficiency predicts subsequent GHG emissions reductions, but only after public disclosure occurs,...
Persistent link: https://www.econbiz.de/10012863451
The paper explores how companies from Central and Eastern Europe adopt assurance practices to provide accountability for sustainability. Drawing on modified coding rules from prior research, a conventional content analysis of 36 assurance statements companies from nine countries was conducted....
Persistent link: https://www.econbiz.de/10012666911
Present technological innovations and social organizations continue to impose risks and limitations on the efficient performance of the biosphere. Human activities have increasingly short-lived sustainable natural endowments, to the extent that, the multiplier effects have ripples beyond the...
Persistent link: https://www.econbiz.de/10011499540
Myanmar's long isolation from international markets and sources of finance historically limited development, and thus, the pressure on its environment. Many of its resources remain relatively intact, despite an absence of effective environmental regulations. Yet, as the country integrates into...
Persistent link: https://www.econbiz.de/10013009358
This study addresses the issue of sustainability reporting by corporations, and the framework(s) and guidelines used in the preparation of those annual reports.It takes as its starting point the UN Sustainable Development Goal 12: “Ensure sustainable consumption and production patterns”,...
Persistent link: https://www.econbiz.de/10012916872