Αποτελέσματα Αναζήτησης
21 Αυγ 2024 · Guide to what is Assurance Engagement. We explain its elements, types, examples, comparison with attestation engagement, & benefits.
6 Ιαν 2017 · Based on a U.S. sample of 2659 firm-year observations for a period of 18 years, Casey and Grenier (2015) find positive relationships for both a firm’s sustainability strengths and a firm’s sustainability concerns, i.e., weaknesses, and the probability of obtaining external assurance.
This paper provides a stakeholder value flow model of business models for sustainability derived from key characteristics of both business models for sustainability and stakeholder theory. The model depicts the value flows among stakeholders in a business model for sustainability.
This paper focuses on Step 1: Building an Engagement Strategy. BSR’s Five-Step Approach. Set vision and level of ambition of future engagement and review past actions. Define criteria for identifying and prioritizing stakeholders and select an engagement mechanism.
By adopting a multi-theoretical framework that includes the legitimacy theory, the stakeholder theory and the resource-based view theory, this analysis used a sample of 42 large European-listed companies belonging to the oil and gas industry.
5 Ιαν 2017 · With regard to corporate governance characteristics, future research should analyse in depth the impact of internal mechanisms, such as the implementation of CSR committees and the composition of audit committees with diverse experts on the decision or quality of CSRA engagements.
13 Απρ 2020 · Our contribution is to propose a matrix of engagement strategies as a tool that is formed by nine strategic quadrants, providing clear differentiation between engagement strategies that can be used to improve sustainability reports and to rethink the quality and focus of actions with stakeholders.
