Systemic Risk Management and Stakeholder Engagement: Insights From Business CSR Disclosure

Corporate Social Responsibility and Environmental Management, Год журнала: 2025, Номер unknown

Опубликована: Март 23, 2025

ABSTRACT This study investigates corporate strategies for integrating non‐financial risks and stakeholder engagement into business management frameworks. Our inquiry analyzes the extent to which companies explicitly or implicitly incorporate perspectives their risk practices. Based on four fundamental pillars of outlined by Institute Risk Management (IRM 2002), this seeks elucidate multidimensional comprehensive nature in processes. is based a content analysis 253 sustainability reports Non‐Financial Statements drawn from different categories representing Italian market: large companies, small medium‐sized enterprises (SMEs), cooperatives, public utilities. The results reveal that primarily address control reports, aligning with literature. Although components are equally important managing adverse events, show high percentage unlike what emerged literature, smaller focused monitoring communication. Stakeholder levels vary company type activities performed governance process. From theoretical perspective, contributes systemic research stakeholders models. managerial offers implications both disclosure Limitations include sample only publication years collected reports.

Язык: Английский

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Sustainability in practice: Analyzing Environmental, Social and Governance practices in leading Latin American organizations' reports

Cleaner Production Letters, Год журнала: 2024, Номер 7, С. 100069 - 100069

Опубликована: Сен. 6, 2024

Язык: Английский

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Sustainable practices and their driving factors in micro, small and medium enterprises (MSMEs)

Journal of Entrepreneurship and Sustainability Issues, Год журнала: 2024, Номер 11(3), С. 348 - 357

Опубликована: Март 20, 2024

Practising sustainability is no longer a new phenomenon in today's business world.However, many micro, small and medium enterprises (MSMEs) face various challenges exercising sustainable practices.In addition, the stakeholders' roles driving their practices still remained unknown.Therefore, this study was conducted to determine exercised by MSMEs factors of practices.This employed qualitative research method which semi-structured interview performed with 12 micro manufacturing MSMEs.The participants were selected using purposive sampling method.Based on findings, it concluded that practised three aspects sustainability, namely environment, social governance, although they different ways extend.Regarding practices, stakeholders such as government, owners customers played crucial role.Specifically, government significant role providing financial non-financial support.The able initiate sharing beliefs among employees.Customers could also spark due changed preferences towards environmentally friendly products.The implications include supporting current model, shedding light importance insights into developing strategies for practices.

Язык: Английский

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A multi-criteria model for measuring the sustainability orientation of Italian water utilities

Utilities Policy, Год журнала: 2024, Номер 89, С. 101754 - 101754

Опубликована: Май 22, 2024

This article investigates the influence of socioeconomic context and stakeholder pressure on water utilities' sustainability performance disclosure. The Urban Water Cycle Services (UWCS) framework has been adapted to Italian integrated with a social equity variable, which enhances framework's ability account for distinctive characteristics mission utilities in measuring performance. sample comprises 17 providing services that released report 2021. results show how align economic, environmental, goals. Listed multi-utility companies are strongly influenced by private shareholders, pushing them towards financial sustainability, while small public more sensitive needs their disadvantaged users, especially low-income contexts. findings study have interesting theoretical, managerial policy implications.

Язык: Английский

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News in Non-financial Measures

Опубликована: Янв. 1, 2025

Язык: Английский

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The Mutual Relationships Between ESG, Total Factor Productivity (TFP), and Energy Efficiency (EE) for Chinese Listed Firms

Sustainability, Год журнала: 2025, Номер 17(5), С. 2296 - 2296

Опубликована: Март 6, 2025

This study examines the mutual relationships among ESG performance, total factor productivity (TFP), and energy efficiency (EE) in a sample of Chinese A-share listed firms from 2010 to 2022. shows that has significant promotional effect on TFP. Reducing financing constraints inefficient investment are mediating mechanisms, latter plays greater role. Heterogeneity analyses suggest state-owned enterprises (SOEs) heavy-polluting (HPEs) should be consistently committed responsibility fulfillment. Formal environmental regulation (FER) can complementary ESG, but informal (IER) opposite effect. TFP was instead suppressed by triple combined with these two. The results threshold effects EE indicate positive impact becomes more pronounced as performance improves. However, varies across subdimensions. As green technology research development (GRDE) transformation (GTTE) improve, stronger promotes EE. also exhibits heterogeneity respect ownership structure. Moreover, there is bidirectional causality between TFP, These findings reveal optimal paths potential risks for moving toward sustainability firms.

Язык: Английский

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Insurance Participation: A New Approach to House Safety Risk Reduction in the Urban Village of Guangzhou, China

ICCREM 2021, Год журнала: 2025, Номер unknown, С. 1392 - 1400

Опубликована: Март 26, 2025

Язык: Английский

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ESG practices, challenges and opportunities among carbon intensive industry: Basis for green corporate image framework

International Journal of Research Studies in Management, Год журнала: 2025, Номер 13(3)

Опубликована: Апрель 24, 2025

Язык: Английский

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How Is the Utilities Sector Contributing to Building a Sustainable Future? A Systematic Literature Review of Sustainability Practices

Sustainability, Год журнала: 2023, Номер 16(1), С. 374 - 374

Опубликована: Дек. 31, 2023

Utilities have a key role in the transition to more economically and socially sustainable future. Driven by pressures from investors, regulators, government society, companies across all sectors are setting bold ambitions for sustainability. However, they strongly depend on utility industry meeting their own sustainability goals. Despite relevance of role, determinants obstacles adoption practices been little investigated scholars. This article aims bridge this gap through systematic literature review 72 articles published 1990 2023 accounting management fields. After analysis bibliometric data keywords used science mapping, study developed an in-depth literature. Five different clusters, corresponding main research topics which has focused over last 30 years, were identified. The results highlight that expanding regulation institutional coming governments, financial consumers society represent primary factors driving toward there still several preventing radically changing business models, including high costs associated with technological process innovations required. offers theoretical practical contributions policy implications. It contributes systematizing topic, evidencing existing gaps future guidelines. also outlines some managerial propositions may be useful practitioners, governments policymakers.

Язык: Английский

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Does CSR committee presence, stakeholder engagement, gender equality (SDG 5) and firm value influence ESG performance reporting? An EU pre and during Covid-19 analysis

Measuring Business Excellence, Год журнала: 2024, Номер unknown

Опубликована: Июнь 21, 2024

Purpose This paper aims to analyse the corporate social responsibility (CSR) Committee presence and gender equality influence on environmental, governance (ESG) performance reporting in a pre- during Covid-19 crisis European Union (EU) listed entities. Design/methodology/approach To achieve goal, an empirical analysis was conducted with 1,221 companies EU as support for economics years 2017–2021. Statistical technique used relationship between variables under study regression panel data. Findings Results show that CSR committee presence, stakeholder engagement are positively associated ESG reporting, but book value per share do not dependent variable. The model determine 99% of reporting. Practical implications results useful managers, governments organizations developing sustainability standards. As navigate complex landscape challenges, integrating sustainable development goals into their strategies reports provides roadmap creating positive, lasting impacts global scale. Originality/value research covers firms from throughout during-Covid era.

Язык: Английский

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