Sustainability reporting among mining corporations: a constructive critique of the GRI approach

A Fonseca, ML McAllister, P Fitzpatrick - Journal of cleaner production, 2014 - Elsevier
The environmental crisis is giving rise to growing public demand for socially responsible and
ecologically viable mining practices. Large mining corporations are responding by …

Environmental management control systems: a conceptualization and a review of the empirical evidence

E Guenther, J Endrikat, TW Guenther - Journal of Cleaner Production, 2016 - Elsevier
The integration of sustainability in general and environmental aspects in particular into
management control systems (MCS) are now being addressed in MCS research. We argue …

Sustainability reports as simulacra? A counter-account of A and A+ GRI reports

O Boiral - Accounting, Auditing & Accountability Journal, 2013 - emerald.com
Purpose–The purpose of this paper is to examine the extent to which sustainability reporting
can be viewed as a simulacrum used to camouflage real sustainable-development problems …

The effect of environmental corporate social responsibility on environmental performance and business competitiveness: The mediation of green information …

SP Chuang, SJ Huang - Journal of business ethics, 2018 - Springer
With the emergence of environmental sustainability and green business management,
increasing demands have been made on businesses in the areas of environmental …

Corporate environmental responsibility and firm risk

L Cai, J Cui, H Jo - Journal of Business Ethics, 2016 - Springer
In this study, we examine the relation between corporate environmental responsibility (CER)
and risk in US public firms. We develop and test the risk-reduction, resource-constraint, and …

Is sustainability performance comparable? A study of GRI reports of mining organizations

O Boiral, JF Henri - Business & Society, 2017 - journals.sagepub.com
The objective of this study is to analyze the measurability and interfirm comparability of
sustainability performance through the qualitative content analysis of 12 sustainability …

Effects of Pro-Ecological Investments on an Example of the Heating Industry—Case Study

M Olkiewicz, A Olkiewicz, R Wolniak, A Wyszomirski - Energies, 2021 - mdpi.com
This paper presents problems connected with the effects of pro-ecological investment on the
example of the heating industry. The aim of the publication, resulting from the identified gap …

Environmental corporate social responsibility activities in heating industry—Case study

R Wolniak, A Wyszomirski, M Olkiewicz, A Olkiewicz - Energies, 2021 - mdpi.com
The paper focuses on problems connected with Environmental Corporate Social
responsibility in the energy industry. The objective behind this article is to analyse pro …

Measurement issues in environmental corporate social responsibility (ECSR): Toward a transparent, reliable, and construct valid instrument

N Rahman, C Post - Journal of business ethics, 2012 - Springer
One of the major roadblocks in conducting Environmental Corporate Social Responsibility
(ECSR) research is operationalization of the construct. Existing ECSR measurement tools …

How credible are mining corporations' sustainability reports? A critical analysis of external assurance under the requirements of the international council on mining …

A Fonseca - Corporate Social Responsibility and …, 2010 - Wiley Online Library
Member companies of the International Council on Mining and Metals (ICMM) have
committed to publish externally assured sustainability reports. This paper evaluates the …