Chemical Engineering Journal, Год журнала: 2025, Номер unknown, С. 162283 - 162283
Опубликована: Апрель 1, 2025
Язык: Английский
Chemical Engineering Journal, Год журнала: 2025, Номер unknown, С. 162283 - 162283
Опубликована: Апрель 1, 2025
Язык: Английский
Environmental Science and Pollution Research, Год журнала: 2025, Номер unknown
Опубликована: Март 11, 2025
Язык: Английский
Процитировано
0Ecological Economics, Год журнала: 2025, Номер 235, С. 108605 - 108605
Опубликована: Апрель 11, 2025
Язык: Английский
Процитировано
0Journal of Environmental Management, Год журнала: 2025, Номер 375, С. 124124 - 124124
Опубликована: Янв. 22, 2025
Язык: Английский
Процитировано
0Corporate Social Responsibility and Environmental Management, Год журнала: 2025, Номер unknown
Опубликована: Март 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.
Язык: Английский
Процитировано
0Chemical Engineering Journal, Год журнала: 2025, Номер unknown, С. 162283 - 162283
Опубликована: Апрель 1, 2025
Язык: Английский
Процитировано
0