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Beyond apples and oranges : unraveling the complexity in corporate sustainability reporting

Hedley, Timothy; Porco, Barbara; Keiningham, Timothy; … - In: Journal of service management 35 (2024) 4, pp. 512-524

Persistent link: https://www.econbiz.de/10015078057

Pathways to materiality : how sustainability issues become financially material to corporations and their investors

Rogers, Jean; Serafeim, George - 2019

Management and disclosure of environmental, social and governance (ESG) issues have received substantial interest over … the last decade. In this paper, we outline a framework of how ESG issues become financially material, affecting corporate … allocation decisions based on expectations about future materiality thereby enhancing risk-adjusted returns. The latter group …

Persistent link: https://www.econbiz.de/10012174631

Sustainability reporting : is convergence possible?

Stolowy, Hervé; Paugam, Luc - In: Accounting in Europe 20 (2023) 2, pp. 139-165

Persistent link: https://www.econbiz.de/10014320091

The effect of the EU's directive on non-financial disclosures of the oil and gas industry

Al-Dosari, Mona; Marques, Ana; Fairbrass, Jenny - In: Accounting forum 47 (2023) 2, pp. 166-197

Persistent link: https://www.econbiz.de/10014290575

Socially responsible investment practices and implementation approaches : a case study of listed extractive firms in Ghana

Cudjoe, Mawuena Akosua; Ahmed Razman Abdul Latiff; Nor … - In: Cogent business & management 10 (2023) 2, pp. 1-21

We explore the socially responsible investment practices and implementation approaches of some extractive listed firms through the lens of institutional theory. Using an interpretive case study approach with data collected from interviews, observations, and archival documents, over 10 months, we...

Persistent link: https://www.econbiz.de/10014503257

Non-financial disclosure regulation and environmental, social, and governance (ESG) performance : the case of EU and US firms

Cicchiello, Antonella Francesca; Marrazza, Ferdinando; … - In: Corporate social responsibility and environmental management 30 (2023) 3, pp. 1121-1128

Persistent link: https://www.econbiz.de/10014325456

Enhancing market valuation of ESG performance : is integrated reporting keeping its promise?

Mervelskemper, Laura; Streit, Daniel - In: Business strategy and the environment 26 (2017) 4, pp. 536-549

Persistent link: https://www.econbiz.de/10011699045

Guiding materiality analysis for sustainability reporting : the case of agri-food sector

Bellantuono, Nicola; Pontrandolfo, Pierpaolo; Scozzi, … - In: International journal of technology, policy and … 18 (2018) 4, pp. 336-359

Persistent link: https://www.econbiz.de/10011993095

A comparison between sustainability frameworks : an integrated reading through ESG criteria for business strategies and enterprise risk management

Casciotti, Paola - 2023

identified suitable criteria are the so called "ESG" criteria, increasingly recommended in the context of Sustainable Finance and … individual E-S-G criteria and on their possible combinations (ES-EG-SG-ESG), through multidimensional matrixes of each goal … altogether. As mentioned in this paper, further analysis by the author leads to develop, according to this ESG simplified …

Persistent link: https://www.econbiz.de/10014391219

The irrelevance of R&D intensity in the ESG disclosure? : insights from top 10 listed companies on global Islamic indices

Ramadhan, Muhammad Afi; Mulyany, Ratna; Mutia, Evi - In: Cogent business & management 10 (2023) 1, pp. 1-15

' education, and firm size towards ESG disclosure. This study utilised samples from top 10 companies listed in 6 (six) different … companies have rarely been studied in ESG-related issues. The pre-COVID-19 pandemic period was chosen to avoid the potential … was found that all the independent variables simultaneously influence the ESG disclosure, while partially directors …

Persistent link: https://www.econbiz.de/10014471264

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