Accounting Forum, Journal Year: 2025, Volume and Issue: unknown, P. 1 - 29
Published: April 29, 2025
Language: Английский
International Review of Economics & Finance, Journal Year: 2024, Volume and Issue: 96, P. 103530 - 103530
Published: Aug. 23, 2024
Stakeholder theory calls for effective stakeholder management in the interest of sustainable businesses. Whilst there is a need to redefine 'stakeholders', investors (i.e. shareholders) can play an essential role bringing paradigm shift shaping current business practices. In recent times, 'Environment, Society and Governance' (ESG) approach has emerged as alternative form investment key seeking change. However, certain deficiencies have been identified when it comes ESG strategies, which led disagreements among investors. To plug this gap overcome challenge, we propose framework based on practices that holistically adds value inclusive all stakeholders. end, conducted semi-structured interviews with social entrepreneurs, academics, experts from financial services industry emerging country context, namely India. Based our text analysis interview data, 'Holistic Value Addition' (HVA) builds value-addition by businesses towards its We envisage adoption will help sustain agenda.
Language: Английский
Citations
11
Humanities and Social Sciences Communications, Journal Year: 2025, Volume and Issue: 12(1)
Published: Jan. 30, 2025
Language: Английский
Citations
1
Pacific-Basin Finance Journal, Journal Year: 2025, Volume and Issue: unknown, P. 102748 - 102748
Published: March 1, 2025
Language: Английский
Citations
1
Journal of financial reporting & accounting, Journal Year: 2025, Volume and Issue: unknown
Published: March 17, 2025
Purpose Environmental, Social and Governance reporting (ESG) has attained immense importance among academicians, policymakers strategic partners of business leaders. Due to high regulatory measures, this topic is becoming one the most sustainable themes emerging areas. There ample literature on ESG as a goal (SBG), but only few studies have identified factors that encourage adoption reporting. The research aims identify, determine analyse enablers adopting in developing economy India. Design/methodology/approach This study explores facilitate practices A thorough review expert interviews were organized accomplish study’s goals. Initially identifying 23 through interviews, paper left with nine key enablers. Through an empirical analysis using m-TISM MICMAC analysis, current formulated hierarchical structure relationship between strategic, operational performance variables. Findings findings highlighted variables at bottom model – framework for standardized code (E1), corporate governance reforms (E2) efforts (E3) are determinants designed successful adoption. Research limitations/implications To capitalize these facilitators, government must impose mandatory disclosure advance policies, rules advantages Encouraging wider involves aiding SMEs implementing providing incentives like tax relief, or subsidies outstanding performance. Originality/value best authors’ knowledge, first field use TISM MICMAC-based models identify
Language: Английский
Citations
1
Finance research letters, Journal Year: 2023, Volume and Issue: 58, P. 104429 - 104429
Published: Sept. 9, 2023
Language: Английский
Citations
21
Business Strategy and the Environment, Journal Year: 2023, Volume and Issue: 33(2), P. 1040 - 1050
Published: Aug. 16, 2023
Abstract Building on the contingency theory, paper aims to shed light contribution provided by technological innovation sustainability reporting quality. A fuzzy expert system (FES) was developed evaluate cumulative effects related adoption of digital devices in practices. The analysis underlined enabling role covered Sustainable Enterprise Resources Planning (S‐ERP) systems processes. In detail, we found that disclosure environmental information using platforms can lead analysts a more accurate evaluation.
Language: Английский
Citations
18
Applied Sciences, Journal Year: 2024, Volume and Issue: 14(14), P. 6024 - 6024
Published: July 10, 2024
In pursuit of profit maximization through practices that promote sustainable development, companies increasingly use environmental, social, and governance (ESG) criteria to guide investment. However, there are challenges in implementing these across diverse sectors, such as the construction industry, especially emerging countries with limited related studies. This study validated ESG industry an country like Brazil, considering its relationship United Nations Sustainable Development Goals (SDGs). A literature review identified associated implementation, followed by development a questionnaire based on challenges. Subsequently, was administered professionals using Lawshe method. Twenty-seven were identified, which twelve validated, including lack standardized performance indicators, regulatory guidelines practices, organizational resistance, insufficient transparency non-financial indicators. provides guidance for overcoming successful adoption industry. It also identifies most-impacted SDGs lays foundation future actions promoting countries.
Language: Английский
Citations
8
Corporate Social Responsibility and Environmental Management, Journal Year: 2024, Volume and Issue: 31(6), P. 6131 - 6149
Published: July 19, 2024
Abstract This study offers a systematic review of the evolution and characteristics research on corporate Environmental, Social, Governance (ESG) performance, with particular focus changes influenced by COVID‐19 pandemic. Using bibliometric analysis, this examines 340 scholarly articles ESG performance published between 2006 January 2023, documenting expansion in post‐COVID‐19 era. Our findings identify key themes, including social responsibility, sustainability reporting, strategy, financial environmental performance. The introduces theoretical framework rooted resource‐based view, legitimacy, institutional, stakeholder theories to explore impacts implementations during after It highlights essential roles played influential journals, authors, countries such as China, USA, Italy, demonstrating interdisciplinary growth studies. Additionally, underscores pandemic's impact practices, stressing necessity for standardized metrics crucial role regulatory frameworks. recommends adapting frameworks align post‐pandemic realities calls inclusion both qualitative global perspective future research.
Language: Английский
Citations
7
Circular Economy and Sustainability, Journal Year: 2023, Volume and Issue: 3(4), P. 1841 - 1874
Published: Jan. 17, 2023
Abstract The goal of this paper is to determine whether a company’s performance on environmental, social, and governance (ESG) indicators influences customer choice, if so, which ones are the most important, as well COVID-19 pandemic had an effect changing hierarchy. Additionally, it intends investigate influence regional demographic factors its formation. To achieve goal, primary data were gathered in Greece via questionnaire survey. According findings, ESGs consumer with emphasis environmental social indicators. It was also demonstrated that indicator relevant both urban suburban customers. Customers areas place higher value than those areas, who Finally, no significant evidenced although “social indicators” further reinforced, probably due increase awareness citizens during pandemic.
Language: Английский
Citations
15
Journal of Management & Governance, Journal Year: 2024, Volume and Issue: unknown
Published: Jan. 6, 2024
Language: Английский
Citations
6