ListarDepartament: Finances i Comptabilitat por tema "sustainability reporting"
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Reporting Sustainable Development Goal 12 in the Spanish food retail industry. An analysis based on Global Reporting Initiative performance indicators
Wiley (2023)Companies play a significant role in addressing the challenges of the SustainableDevelopment Goals (SDGs), and sustainability reporting is a strategic tool for decisionmaking and impact disclosure. This study assesses food ... -
Sustainability materiality matrices in doubt: may prioritizations of aspects overestimate environmental performance?
Taylor & Francis (2020-07-13)This study builds on the research gap that arises from the consistency analysis of the GRI-materiality approach with other prioritization approaches. The main objective is to explore to what extent corporate environmental ...