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As part of the SEC's revision of Regulation S-K, many investors proposed the mandatory disclosure of sustainability … regarding which sustainability disclosures are financially material. To inform this issue, we examine materiality standards … developed by the Sustainability Accounting Standards Board (SASB). We find firms voluntarily disclosing more SASB …
Persistent link: https://www.econbiz.de/10011901546
Sustainability has been defined by the Brundtland Commission (Brundtland, 1987) as "meeting the needs of the present … sustainability (WBCSD - World Business Council for Sustainable Development), the latter are severely and continuously criticized for … actions that contradict their glossy sustainability reports (Holliday, 2010). However, it is often the case that such …
Persistent link: https://www.econbiz.de/10011317816
We investigate the relationship between corporate and country sustainability on the cost of bank loans. We look into … operating in all major industries. Our principal findings reveal that country sustainability related to both social and … of one unit in country sustainability scores is associated with an average decrease in the costs of debt by 64 basis …
Persistent link: https://www.econbiz.de/10010437173
management and sustainability and what these mean in their daily operations. Using country-specific cases, the chapters provide … sustainability lens. All chapters are structured in the same way, providing a truly comparative approach. Offering insights for … scholars interested in responsibility and sustainability in different context, this volume will be important to undergraduate …
Persistent link: https://www.econbiz.de/10014495488
, sustainability, international business, and management as well as industry professionals and governments working towards establishing …
Persistent link: https://www.econbiz.de/10013256203
the long-term goals of urban sustainability and resilience. In essence, a smart and sustainable city is an urban locality …
Persistent link: https://www.econbiz.de/10014230333
change hazards -- Chapter 5. Strategic Organizational Sustainability -- Chapter 6. The Prerogative Aspects of Primordial …, organizational sustainability, green innovation, and urban governance, this book is useful for policy makers, managers of NGOs, and … sustainability researchers in developing engaging strategies for a more sustainable planet. …
Persistent link: https://www.econbiz.de/10014294763
garment value chains and explores how innovation related to sustainability is taking place in these chains. Furthermore, it …
Persistent link: https://www.econbiz.de/10014466727
This discussion paper examines the relationship between co-determination and corporate social responsibility (CSR) in German companies, thereby addressing two distinct literatures. On the one hand, most quantitative studies of co-determination focus on its economic impact, with relatively little...
Persistent link: https://www.econbiz.de/10011944330
Balanced Scorecard and Sustainability -- Benefit Corporations -- Business call to Action -- Corporate Social …This encyclopedia is the most comprehensive and up-to-date source of reference for sustainability in business and … management and business conduct. It takes sustainability as a management concept that gives due credit to the complexity and …
Persistent link: https://www.econbiz.de/10014432446