[HTML][HTML] Stakeholder engagement in the public utility sector: Evidence from Italian ESG reports

L Bonetti, A Lai, R Stacchezzini - Utilities Policy, 2023 - Elsevier
Stakeholder engagement (SE) processes enhance public value, and information on how
companies develop these processes helps stakeholders to assess firms' legitimacy and …

How can organizations measure the integration of environmental, social, and governance (ESG) criteria? Validation of an instrument using item response theory to …

AS Barbosa, MC Crispim, LB da Silva… - … Strategy and the …, 2024 - Wiley Online Library
Abstract Evaluation of corporate sustainability parameters has become part of organizational
management. Item Response Theory (IRT) serves as a valuable approach for quantifying …

Stakeholder engagement disclosures in sustainability reports: Evidence from Italian food companies

RM Galeotti, MA Camilleri, F Roberto… - Business Ethics, the …, 2023 - Wiley Online Library
More businesses are embedding stakeholder engagement (SE) practices in their corporate
disclosures. This article explores the extent to which SE practices are featured in the …

CEOs family on the boardroom and environmental, social, and governance disclosure: Exploring from economic crisis during COVID‐19

A Ardianto, S Cahyono… - Business Strategy & …, 2024 - Wiley Online Library
This study examines the relationship between family‐run businesses and the quality of
environmental, social, and governance (ESG) disclosure, with a specific focus on the …

Anti-corruption disclosure: evidence from the natural experiment of the Non-Financial Reporting Directive

M Aluchna, B Kamiński, M Wrzosek - DECISION, 2024 - Springer
Drawing upon institutional theory, we investigate how companies react to coercive
pressures which impose anti-corruption disclosure practices. We adopt the concept of …

ESG (environment social governance) reporting: Challenges for enterprises

M Lament - Financial Stability, Economic Growth and Sustainable …, 2024 - taylorfrancis.com
Environment Social Governance (ESG) reporting addresses environmental care, social
considerations, and corporate management methods. It aims to show the business model …

Doppelte Wesentlichkeit in den ESRS-eine Analyse ausgewählter Comment Letter/Mosser Markus, BSc

M Mosser - unipub.uni-graz.at
Die Veränderungen der globalen klimatischen Verhältnisse wirken sich auch auf die
Standardentwicklung der nachhaltigen Berichterstattung aus. Diese Veränderungen …