Aligning Key Performance Indicators With Integrated Thinking Principles: Insights From Academic Literature and South African Organisations' Extra‐Financial Reports

Corporate Social Responsibility and Environmental Management, Journal Year: 2025, Volume and Issue: unknown

Published: March 20, 2025

ABSTRACT The aim of this paper is to identify which principles integrated thinking can be applied by an organisation develop holistic key performance indicators (KPIs) and outline current practices in disclosing KPIs that align more broadly with logic. To do so, analysis the academic literature performed core used as part a evaluation structure considers both financial extra‐financial matters. identified are sample South African‐listed entities' reports illustrate how incorporated into being reported. Eight themes specific incorporating identified. These include (1) assurance, (2) timeframe, (3) coverage Sustainable Development Goals multi‐capitals, (4) factors influencing achievement metric, (5) stakeholder engagement, (6) materiality, (7) level application (8) post‐implementation reviews. reveals have logic from 2013 2021 but there room for improvement. facilitate this, examples best worst reporting on outlined. study among first formally thinking, specifically context assess related disclosures accordance principles. offers practitioners academics framework evaluating set evaluated thinking.

Language: Английский

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The silent cost of biodiversity loss: Unveiling its impact on institutional ownership

International Review of Financial Analysis, Journal Year: 2025, Volume and Issue: unknown, P. 104075 - 104075

Published: March 1, 2025

Language: Английский

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Does Sustainable Performance Matter for Nonfinancial Disclosure Readability? A Fog Index Analysis on Italian‐Listed Companies

Business Strategy and the Environment, Journal Year: 2025, Volume and Issue: unknown

Published: March 24, 2025

ABSTRACT This study aims to shed light on how corporate sustainable performance can influence the degree of nonfinancial disclosure (NFD) readability, determining which pillar environmental, social and governance (ESG) has most significant impact. To address these research questions, was conducted a sample Italian companies listed between 2017 2022, following introduction Directive 2014/95/EU. Using panel regression, we aimed examine presence correlation ESG readability reports (measured by Gunning Fog index) employed disclose information. We successively several robustness tests verified absence multicollinearity endogeneity. The results show that there is positive relationship environmental NFD suggesting with better tend make their disclosures more understandable transparent. result supports signalling theory, according good sustainability try distinguish themselves from others through clear readable In contrast, no relationships are found for dimensions, indicating variables may be less relevant in readability. Practical implications highlight importance promoting accountability transparency reporting. Regulators, other hand, could use findings refine existing regulations introduce stringent standards terms reduce risk greenwashing improve overall quality information provided stakeholders.

Language: Английский

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Stock market reaction to the voluntary adoption of nature-related financial disclosure: an event study

Finance research letters, Journal Year: 2024, Volume and Issue: 71, P. 106389 - 106389

Published: Nov. 9, 2024

Language: Английский

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Biyolojik Çeşitlilik Muhasebesinin Bibliyometrik Analizi

Uluslararası Sosyal ve Ekonomik Çalışmalar Dergisi, Journal Year: 2024, Volume and Issue: 5(2), P. 337 - 360

Published: Dec. 16, 2024

Bu çalışma, biyolojik çeşitlilik muhasebesi alanının gelişimini, mevcut durumunu ve gelecekteki eğilimlerini incelemek amacıyla bibliyometrik analiz yöntemini kullanmıştır. Web of Science veri tabanından 1986-2024 yılları arasında yayınlanan 596 çalışma Bibliometrix ile Python pyBibX kütüphanesi kullanılarak edilmiş görselleştirme yapılmıştır. Analiz sonucunda, makalelere ilişkin genel bilgiler, alandaki etkin dergiler, yazarlar, ülkeler belirlenerek iş birliği yapısı ortaya konmuştur. Biyolojik muhasebesinin disiplinler arası bir yapıya sahip olduğu çeşitliliğin raporlanması, hesap verebilirlik, doğal sermaye muhasebesi, sürdürülebilirlik ekosistem temel konularıyla ilişkili tespit edilmiştir. Son yıllarda, iklim değişikliği kurumsal sosyal sorumluluk konuları önem kazanmıştır. literatürüne bakış sunarak, bu akademik çalışmalara yol göstermektedir.

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