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Present research is aimed to examine the factors affecting the disclosure of corporate carbon emission. Investors, especially shareholders, largely rely upon the disclosure of financial and other data to determine the firm value. However, disclosure of environmental performance such as carbon...
Persistent link: https://www.econbiz.de/10013426699
The study examines patterns of Environmental, Social, and Governance (ESG) reporting by European cities, focusing on … how local governments disclose sustainability information in response to regulations such as the Non-Financial Reporting … Directive (NFRD) and Corporate Sustainability Reporting Directive. It employs manual content analysis of ESG information from 15 …
Persistent link: https://www.econbiz.de/10015414087
increasing costs or liability risks for reporting companies. This approach could break the logjam on ESG disclosures by lowering …
Persistent link: https://www.econbiz.de/10013243545
Hungary are a typical portrait of a company from the study’s sample, striving to issue and assure sustainability reporting. Of …
Persistent link: https://www.econbiz.de/10012666911
The petroleum industry is confronted with severe deficits in the institutional framework for global business. In order to fill the gap, companies react with voluntary commitments to ecological, social and governance standards. This study analyses a broad variety of Best Practice projects in...
Persistent link: https://www.econbiz.de/10013144357
Philanthropic organizations have recently started to focus on how to invest their resources in a way that will really make a difference to society. Strategic philanthropy is the new concept for voluntary action for the public good to create a valuable sustainable impact! This inaugural address...
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analysis of the literature on corporate social responsibility (CSR), business sustainability (BS), and integrated reporting (IR …
Persistent link: https://www.econbiz.de/10014308365