Critères environnementaux, sociaux et de gouvernance
Publications associées (62)
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Environmental reporting as part of Corporate Social Responsibility reporting (CSR) is one of the governance tools increasingly used by companies to measure, analyse and communicate on their ecological information. The rules and standards governing their en ...
Paul Scherrer Institute, World Resources Forum2019
Addressing a global key sector area - the high technology manufacturing sector - we examine if there is truly a benefit of corporate social disclosure to the bottom line of organizations within this sector and if stakeholders should devote more attention t ...
Santiago de Chile has had to face a renewed wave of urban migration in the past few decades, placing mobility at the centre of many concerns. Whether social, economic or environmental, the impacts of mobility behaviour require further investigation, in ord ...
This book examines trends and challenges in research on IT governance in public organizations, reporting innovative research and new insights in the theories, models and practices within the area. As we noticed, IT governance plays an important role in gen ...
The understanding of incumbents' behaviour in sustainability transitions in the energy sector is gaining increasing scholarly attention. However, two key structural characteristics of many incumbents in the energy sector are hardly taken into account: they ...
The unique “Swiss way” of association with the European Union (EU) has received increasing attention in light of recent events such as Brexit as it is based on sectoral agreements without an overarching institutional framework. As such, Europeanization of ...
We use a dynamic model of financing decisions to measure agency conflicts for a large panel of 12,652 firms from 14 countries. Our estimates show that agency conflicts are large and vary significantly across firms and countries. Differences in agency confl ...
Various emerging technologies challenge existing governance processes to identify, assess, and manage risk. Though the existing risk-based paradigm has been essential for assessment of many chemical, biological, radiological, and nuclear technologies, a co ...
Today, in many European countries, increasing opposition tends to thwart urban densification projects. To enhance public acceptability of such projects, which are likely to promote sustainable urban development, it is essential to better anticipate urban p ...
When governments act as owners of state-owned enterprises (SOEs), they are both principal and agent at the same time. The literature on steering SOEs has mainly focused on the government as the principal that must control SOEs. However, the government is a ...