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Accountability on sustainability in Central and Eastern Europe : an empirical assessment of sustainability-related assurance

Pasko, Oleh; Balla, Inna; Levytska, Inna; Semenyshena, … - In: Comparative economic research : Central and Eastern Europe 24 (2021) 3, pp. 27-52

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

G7 Pensions : ESG, SDGs, Green Growth and the Road to Camp David

Firzli, M. Nicolas J. - 2020

The ‘COVID Crisis' has accelerated the mainstreaming of SDG-driven investment, with pension board members (trustees) playing an increasingly active role across all asset classes, from Sacramento to Sydney: governments (debt) and CEOs (equity) are having to commit more seriously to pressing...

Persistent link: https://www.econbiz.de/10012827415

The Sustainability Reporting Ripple : Direct and Indirect Implications of the EU Corporate Sustainability Reporting Directive for SME Actors

Ahern, Deirdre M. - 2023

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

Jumpstarting Sustainability Disclosure

Winden, Andrew - 2021

The Securities and Exchange Commission is at the center of one of the fiercest debates in climate policy and corporate governance: What should U.S. public companies disclose about their climate change risks and other ESG issues? The debate has been intractable for fifty years. Activists and...

Persistent link: https://www.econbiz.de/10013243545

The Effect of Mandated CSR Disclosure on the Pollution Levels of Publicly-Traded Chinese Firms

Gramlich, Jeffrey - 2017

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

Sustainable entrepreneurship : when does environmental compliance improve corporate performance?

Wesseh, Presley K.; Lin, Boqiang; Zhang, Yixuan; … - In: Business strategy and the environment 33 (2024) 4, pp. 3203-3221

Persistent link: https://www.econbiz.de/10014534231

Integrative Governance : Generating Sustainable Responses to Global Crises (Foreword)

Farah, Paolo Davide - 2018

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

Sustainable Development Goals in Europe and Their Intersection with the Business & Human Rights Framework

Farah, Paolo Davide - 2020

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

The Need for Amendment of Section 172 of the Companies Act 2006 Due to Game Changer ESG : Double Enlightened Shareholder Value Approach for Sustainable and Purposeful Companies

Lelik, Alpgiray - 2023

The spectacular rise of ESG usage in investment decision-making made public companies’ environmental and social attitudes critical more than ever as their shares are sold and bought in stock exchanges. Even though the enlightened shareholder value approach (ESV) by Section 172 (S172) of the...

Persistent link: https://www.econbiz.de/10014254875

Accountability in EU Sustainable Finance : Linking the Client’s Sustainability Preferences and the MiFID II Suitability Obligation

Mezzanotte, Félix E. - 2021

Doubts remain in EU sustainable finance policy as to the role that the MiFID II suitability obligation will play in making sure that advisors and portfolio managers adequately service their client’s sustainability preferences. This article tackles this problem by examining the link between...

Persistent link: https://www.econbiz.de/10013229514