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We examine the link between a firm's environmental (E) and social (S) disclosures and measures of its risk including total, systematic, and idiosyncratic risk. While we do not find any link between a firm's E and S disclosures and its systematic risk, we find a negative and significant...
Persistent link: https://www.econbiz.de/10012838848
disclosure and environmental performance. Design/Methodology/Approach – Based on content analysis of corporate risk reporting … sectors where corporate risk reporting is less likely to address environmental risk, but it could potentially be adopted in … other countries with advanced risk reporting regulation or practice. Practical Implications – Findings are important to …
Persistent link: https://www.econbiz.de/10013003475
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This paper proposes a new approach to measure corporate sustainable performance called Sustainable Value Added. Value is created whenever benefits exceed costs. Current approaches to measure corporate sustainable performance take into account external costs caused by environmental and social...
Persistent link: https://www.econbiz.de/10001663592
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Introduction -- The Essence for Quick Readers -- Understanding Sustainability: Sustainability and Society -- Quo Vadis …, Environmental Management? -- Quo Vadis, Social Responsibility? -- Sustainability as Economic Rationality -- Theoretical Impulses: A … Management -- Coping with Contradictions as Core Problem of Modern and Sustainability-Oriented Management Studies -- Sustainable …
Persistent link: https://www.econbiz.de/10014435518
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takes a close look at the contradictions businesses have to face when governing their activity towards sustainability …
Persistent link: https://www.econbiz.de/10014015349