Search Results - subject:"social..."

Reporting according to EU taxonomy criteria

Martinčević, Ivana; Kozina, Goran; Čiković, … - In: ENTRENOVA - ENTerprise REsearch InNOVAtion Conference 11 (2025) 1, pp. 1-14

companies regarding their activities and their impact on environmental, social, and governance components. Reporting under the …

Persistent link: https://www.econbiz.de/10015627610

ESG disclosure vs. ESG ratings : consistent information value?

Oehler, Andreas; Neuss, Charlotte - In: International review of financial analysis 107 (2025), pp. 1-24

Persistent link: https://www.econbiz.de/10015628766

Sustainability disclosure in the Gulf Cooperation Council (GCC) countries : opportunities and challenges

El Alfy, Amr; Elgharbawy, Adel; Driver, Tia Rebecca; … - In: Green finance : GF 7 (2025) 1, pp. 40-82

Persistent link: https://www.econbiz.de/10015618151

Toward sustainable transparency : the need for standardized ESG reporting by banks listed on the Colombo stock exchange, Sri Lanka

Jayawardhana, Nirasha Nuwandi; Yamuna, Sivaperumaan; … - 2025

This study aims to investigate the environmental, social and governance (ESG) reporting practices of the banks listed … from all 12 banks listed on the CSE to measure and examine ESG reporting practices.The study found that social disclosures …

Persistent link: https://www.econbiz.de/10015636365

Unmasking greenwashing in finance: a PROMETHEE II-based evaluation of ESG disclosure and green accounting alignment

Sklavos, George; Zournatzidou, Georgia; Ragazou, Konstantina - In: Risks : open access journal 13 (2025) 7, pp. 1-32

This study examines the degree of alignment between the actual environmental performance and the ESG disclosures of 365 listed financial institutions in Europe for the fiscal year 2024. Although ESG reporting has become a standard practice in the financial sector, there are still concerns that...

Persistent link: https://www.econbiz.de/10015436720

Greenwashing prevention in environmental, social, and governance (ESG) disclosures : a bibliometric analysis

Sneideriene, Agne; Legenzova, Renata - In: Research in international business and finance 74 (2025), pp. 1-28

Persistent link: https://www.econbiz.de/10015606507

The relationship between ESG, financial performance, and cost of debt : the role of independent assurance

Darsono, Darsono; Ratmono, Dwi; Tujori, Abas; Clarisa, … - In: Cogent business & management 12 (2025) 1, pp. 1-17

This study aims to analyze the moderating model in the relationship between disclosure of environmental, social, and …

Persistent link: https://www.econbiz.de/10015607053

environmental, social and governance

Engel, Antonia - In: Junior management science 10 (2025) 4, pp. 904-939

performance. Countries around the world are responding with mandatory environmental, social and governance (ESG) disclosure …

Persistent link: https://www.econbiz.de/10015553171

Disclosure standards and communication norms : evidence of voluntary sustainability standards as a coordinating device for capital markets

Bochkay, Khrystyna; Hales, Jeffrey; Serafeim, George - In: Review of accounting studies 30 (2025) 3, pp. 3021-3064

Persistent link: https://www.econbiz.de/10015554112

From measurement to impact : How resource efficiency accounting strengthens corporate environmental performance and social responsibility

Nguyen Phu Giang; Cao Hong Loan; Hoang Thi Thanh Tam - In: Journal of open innovation : technology, market, and … 11 (2025) 4, pp. 1-17

) - affect Corporate Environmental Performance (CEP) and Corporate Social Responsibility (CSR) in a developing economy. It fills … into social outcomes. LCA shows the opposite effect or in some situations specific conditions must be met, depending on how … evidence on the role of CEP as a bridge between operational efficiency and social responsibility. …

Persistent link: https://www.econbiz.de/10015557187