Auditor,
Journal Year:
2023,
Volume and Issue:
9(11), P. 25 - 28
Published: Dec. 18, 2023
This
article
explores
the
integration
of
sustainable
development
principles
into
corporate
strategy
state-owned
enterprises.
The
primary
focus
is
on
developing
an
effective
system
for
disclosing
ESG-factors
(Environmental,
Social
and
Governance)
in
reporting.
Th
e
advantages
challenges
integrating
strategy,
along
with
recommendations
optimal
approaches
to
disclosure
consideration
these
factors
Journal of Property Investment and Finance,
Journal Year:
2024,
Volume and Issue:
42(5), P. 494 - 523
Published: May 29, 2024
Purpose
The
proliferation
of
environmental
rating
tools
over
the
past
two
decades
has
endeavoured
to
assist
industry
in
measuring
sustainability.
Recent
changes
International
Valuation
Standards
(IVS)
have
directed
valuers
consider
ESG.
purpose
this
study
aims
examine
how
commonly
utilized
sustainability
tools,
which
been
employed
communicate
building
credentials,
align
with
IVS
categories
Design/methodology/approach
research
utilises
categorisation
ESG
and
maps
adopted
at
scale
by
Australian
Commercial
Real
Estate
market.
approach
identifies
various
attributes
within
utilised
that
defined
criteria.
Findings
mapping
provides
insights
into
coverage
criteria
mainstream
used
Australia.
Further,
existing
are
relevant
built
environment,
not
clearly
identified
IVS,
but
an
important
role
evaluating
commercial
real
estate.
Practical
implications
For
investors,
occupiers
valuers,
on
current,
IVS-defined
metrics.
This
assists
providing
greater
clarity
regarding
relationship
between
recently
as
key
considerations
valuation
practice
help
provide
transparency
understanding
for
property
stakeholders.
Originality/value
importance
monitoring,
reporting
enhancing
disclosures
emerged
a
central
issue
significant
industry.
first
evaluation
map
against
IVS.
The
environmental
impact
of
corporate
activities
is
under
increasing
scrutiny
from
investors
focused
on
ethical,
responsible,
and
sustainable
investing.
This
has
led
corporations
to
prioritize
environmental,
social,
governance
(ESG)
targets
attract
investment.
Despite
the
importance
a
corporation's
real
estate
portfolio
(REP)
in
achieving
these
ESG
targets,
comprehensive
investigations
into
its
contributions
are
limited.
Current
efforts
emphasize
technological
innovations
like
intelligent
buildings
but
often
overlook
role
occupants'
pro-sustainability
behaviour
(PSB)
successfully
implementing
technologies.
Digital
nudging
proposed
enhance
PSB
improve
REP
targets.
However,
there
lack
studies
implementation
effectiveness
digital
fostering
PSB.
study
addresses
this
gap
by
systematically
reviewing
literature
Scopus
database.
Out
57
peer-reviewed
publications,
19
met
study's
objectives.
Thematic
analysis
revealed
limited
research
for
improvement
within
optimal
performance,
identified
key
areas
behavioural
change,
detailed
elements,
principles,
time
intervals
used.
also
outlined
technologies
employed
encourage
These
findings
informed
development
an
input-mediators-outcome
(IMO)
framework
foster
effective
among
building
occupants,
contributing
performance.
highlights
need
further
understand
how
can
performance
through
nudging.
Business Strategy and the Environment,
Journal Year:
2025,
Volume and Issue:
unknown
Published: Feb. 23, 2025
ABSTRACT
This
study
examines
the
impact
of
environmental,
social,
and
governance
(ESG)
controversies
on
bank
risk,
focusing
moderating
role
corporate
governance.
Using
a
dynamic
panel
dataset
88
European
banks
from
2013
to
2020,
we
analyze
two
key
risk
measures:
Z‐score,
indicating
financial
stability,
risk‐weighted
assets
(RWAs),
reflecting
exposure.
The
findings
reveal
that
facing
ESG
are
exposed
heightened
with
playing
crucial
in
these
effects.
Strong
structures,
characterized
by
board
diversity
independence,
found
mitigate
risks
associated
controversies,
whereas
weak
amplifies
risks.
Our
results
contribute
growing
literature
highlighting
complexities
introduced
essential
managing
These
insights
relevant
for
both
academics
practitioners
seeking
enhance
management
frameworks
banking
sector.
Journal of Regional Science,
Journal Year:
2024,
Volume and Issue:
64(4), P. 1066 - 1098
Published: June 18, 2024
Abstract
The
economic
effect
of
climate
hazard
events
varies
by
time
and
location.
This
paper
investigates
how
shocks
to
local
property
markets
transmit
capital
provides
evidence
the
extent
which
forward‐looking
risk
is
capitalized
into
public
valuations
those
markets.
We
first
quantify
exposure
real
estate
portfolios
locations
that
recently
experienced
(
Event
Exposure
).
Using
an
event
study
framework,
we
find
that,
in
post‐event
period,
a
one‐standard‐deviation
increase
ex‐ante
associated
with
0.2–1.4
percentage
points
decrease
quarterly
stock
returns.
Cross‐sectional
analyses
reveal
differences
return
effects
can
be
explained
variation
area
focuses
on
change.
Similarly,
assessment
negatively
affects
firm
only
focus
Consistent
these
findings,
provide
(shocks)
induce
retail
investors
(noise
traders)
their
holdings
blockholders
tend
take
opposite
side
transactions.
also
show
conditioning
consumer
sentiment
helps
explain
cross‐sectional
response
returns
events.
Ovidius University Annals Economic Sciences Series,
Journal Year:
2024,
Volume and Issue:
23(2), P. 810 - 817
Published: Jan. 31, 2024
ESG
factors-environmental,
social,
and
governance
considerations-have
gained
growing
significance
within
the
real
estate
industry.This
study
explores
multifaceted
impact
of
considerations
on
investments
practices.It
delves
into
evolving
investor,
consumer,
regulatory
landscape,
shedding
light
importance
sustainable
socially
responsible
strategies.It
also
examines
benefits
associated
with
embracing
principles
in
estate,
encompassing
enhanced
risk
management,
improved
long-term
performance,
increased
stakeholder
engagement,
alignment
global
sustainability
objectives.Furthermore,
it
discusses
challenges
opportunities
inherent
implementing
frameworks
diverse
realms
property
development,
investment.Through
an
analysis
current
trends,
frameworks,
industry
practices,
this
research
provides
insights
transformative
potential
integration
for
fostering
resilient,
conscious,
economically
viable
ventures.
Routledge eBooks,
Journal Year:
2024,
Volume and Issue:
unknown
Published: May 21, 2024
The
aim
of
this
book
is
to
promote
the
dynamic
resilience
societies
by
identifying,
analysing
and
exemplifying
role
space
land
use
in
both
anticipated
unanticipated
primary
secondary
crisis
situations.The
brings
together
expertise
a
unique
team
researchers
methods
from
fields
futures
studies,
planning,
social
sustainability
wellbeing,
architecture,
spatial
design
real
estate
economics,
presents
novel
understanding
direct
indirect
impacts
possible
crises
context.It
goes
on
discuss
concept
exemplifies
potential
solutions
offers
holistic
forward-looking
approach
for
management
through
lens
making
an
important
contribution
promotion
wellbeing
built
environment,
especially
terms
residential
building
use.This
does
not
only
identify
barriers
successful
incentives
resilient
but
also
discusses
different
stakeholders
(e.g.,
households,
office
workers,
owners,
occupants,
firms,
public
sector
etc.)
management.Finally,
international
case
studies
aiming
tackle
challenging
landscape
future
threats
are
presented,
along
with
tools
support
development
policies,
regulations,
practices
which
can
increase
societies.Overall,
essential
reading
decision-makers
private
sectors,
urban
developers,
designers,
architects,
planners,
community
stakeholders,
investors,
facility
managers
corporate
responsibility
managers.
