The impact of sustainable investing: A multidisciplinary review
We conduct a multidisciplinary review of how sustainable investing impacts the environment
and society. Our review starts from the insight that shareholders can create impact not only …
and society. Our review starts from the insight that shareholders can create impact not only …
Impact measurement and the conflicted nature of materiality decisions
L Hehenberger, C Andreoli - Current Opinion in Environmental …, 2024 - Elsevier
Impact measurement (IM) is an important tool to understand how organizations generate
non-financial value, including social and environmental impact. However, if impact is to be …
non-financial value, including social and environmental impact. However, if impact is to be …
Do sustainability reporting standards affect analysts' forecast accuracy?
Purpose This study aims to contribute to the emerging debate about materiality with novel
insights about the signaling effects related to the disclosure of environmental, social and …
insights about the signaling effects related to the disclosure of environmental, social and …
On the complexity of managing transparency
Corporate transparency is an aspirational ideal that is very difficult to achieve because
organizations can never be completely transparent. As a result, effective management of …
organizations can never be completely transparent. As a result, effective management of …
Measuring and disclosing corporate valuations of impacts and dependencies on nature
J Mohr, C Thissen - California Management Review, 2022 - journals.sagepub.com
Calibrating environmental impacts and dependencies in financial metrics, known as natural
capital accounting (natural capital valuations; assessments), is critical for transparency and …
capital accounting (natural capital valuations; assessments), is critical for transparency and …
[HTML][HTML] Navigating the Environmental, Social, and Governance (ESG) landscape: constructing a robust and reliable scoring engine-insights into Data Source …
This white paper explores the construction of a reliable Environmental, Social, and
Governance (ESG) scoring engine, with a focus on the importance of data sources and …
Governance (ESG) scoring engine, with a focus on the importance of data sources and …
[HTML][HTML] Corporate social responsibility communication in the ICT sector: digital issues, greenwashing, and materiality
J Famularo - International Journal of Corporate Social Responsibility, 2023 - Springer
Digitalization brings with it new social and governance issues and heightened responsibility,
particularly for corporations. In recent years, society has demanded more transparency from …
particularly for corporations. In recent years, society has demanded more transparency from …
[HTML][HTML] Unpacking Environmental, Social, and Governance Score Disparity: A Study of Indonesian Palm Oil Companies
This study investigates the inconsistencies in ESG scores assigned by different rating
agencies. Focusing on two Indonesian palm oil companies, this paper examines the link …
agencies. Focusing on two Indonesian palm oil companies, this paper examines the link …
Assessing and managing environmental, social, and governance risks in agri‐food companies
The objective of this article is to analyze the environmental, social, and governance (ESG)
risks to which agri‐food companies are exposed and the various practices they adopt to …
risks to which agri‐food companies are exposed and the various practices they adopt to …
[HTML][HTML] Are material ESG issues making their way into key audit matters? An analysis of Colombian innovative companies
VP Narváez-Castillo, MA García-Benau… - Journal of Innovation & …, 2024 - Elsevier
This study examines whether auditors are innovating in their audit reports by incorporating
material environmental, social, and governance (ESG) issues from companies' sustainability …
material environmental, social, and governance (ESG) issues from companies' sustainability …