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Determinants of corporate carbon disclosure : a step towards sustainability reporting
Desai, Rajesh - In: Borsa Istanbul Review 22 (2022) 5, pp. 886-896
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
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Internal Auditor's Role in ESG Disclosure and Assurance : An Analysis of Practical Insights
Bonrath, Annika; Eulerich, Marc; Lopez-Kasper, Vanessa - 2022
, and governance (ESG) matters. We give evidence for organizations' and IAFs' ESG maturity driving ESG reporting, while IAFs …
Persistent link: https://www.econbiz.de/10013293592
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Sustainability in the Petroleum Industry : Theory and Practice of Voluntary Self-Commitments
Pies, Ingo - 2010
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
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Uncommitted deliberation? : discussing regulatory gaps by comparing GRI 3.1 to GRI 4.0 in a political CSR perspective
Wagner, Rea; Seele, Peter - In: Journal of business ethics : JOBE 146 (2017) 2, pp. 333-351
Persistent link: https://www.econbiz.de/10011789313
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Measuring the Impact of Business : Sustainability Reporting by Corporations in Emerging Asia
Sta. Romana, Leonardo L. - 2018
This study addresses the issue of sustainability reporting by corporations, and the framework(s) and guidelines used in … companies, to adopt sustainable practices and to integrate sustainability information into their reporting cycle”. And it is the … this study.The study provides, firstly, a brief background on the group responsible for the sustainability reporting …
Persistent link: https://www.econbiz.de/10012916872
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Environmental, social, and governance materiality in XBRL disclosures and its performance predictability : evidence from Japan
Yang, Jiaqi; Takahashi, Kotaro; Yamadera, Satoru; Tian, Shu - 2024
By gathering and analyzing the textual information in eXtensible Business Reporting Language format from the annual …. Furthermore, this research explores the potential of self-disclosed ESG information based on eXtensible Business Reporting …
Persistent link: https://www.econbiz.de/10015073809
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Issues in Sustainability Accounting : A Global Reporting Initiative Perspective
Oba, Victor - 2015
such, organizations are developing frameworks for accounting for and reporting on sustainability performance. The Global … Reporting Initiative (GRI) has developed what is currently considered the common framework for sustainability reporting and over …
Persistent link: https://www.econbiz.de/10013031155
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The Impact of CSR on Transnational & Multinational Corporations in Bangladesh : A Comparative Analysis on the Basis of Carrols's Pyramid Regarding Global Perspective
Kumar, Tapos - 2017
The purpose of this study is to examine and compare how CSR is perceived by Transnational & Multinational corporations through globally as well as in Bangladesh. The study additionally describes and provide an explanation for the challenges that each corporation could face and the...
Persistent link: https://www.econbiz.de/10012952052
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The EU regulation of sustainable investment : the end of sustainability trade-offs?
Balcerzak, Adam P.; Kenyon MacGregor, Robert; MacGregor … - In: Entrepreneurial business and economics review : EBER 11 (2023) 1, pp. 199-212
Objective: The objective of the article is to explore and assess whether the SFDR legal framework creates a legitimate, effective, and efficient mechanism that supports a genuinely sustainable investment and eliminates greenwashing and other trade-offs. It targets the Regulation (EU) 2019/2088...
Persistent link: https://www.econbiz.de/10014289268
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The Social Origins of ESG? : An Analysis of Innovest and KLD
Eccles, Robert G. - 2019
This paper uses the study of two ESG data vendors – KLD and Innovest – to exemplify the “social origins of ESG” argument made by Eccles and Stroehle (2018). Based on in-depth interviews with the organizations' founders and historical document analysis, we recap the history of the cases...
Persistent link: https://www.econbiz.de/10012894627