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Relevant bibliographies by topics / Extra-Financial materiality

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Journal articles
Dissertations / Theses

Academic literature on the topic 'Extra-Financial materiality'

Author: Grafiati

Published: 9 November 2024

Last updated: 31 July 2025

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Journal articles on the topic "Extra-Financial materiality"

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Taliento, Marco, Christian Favino, and Antonio Netti. "Impact of Environmental, Social, and Governance Information on Economic Performance: Evidence of a Corporate ‘Sustainability Advantage’ from Europe." Sustainability 11, no. 6 (2019): 1738. http://dx.doi.org/10.3390/su11061738.

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Both UN Agenda 2030 and the Directive n. 2014/95/EU have recently promoted a marked improvement in sustainability disclosure, especially for larger companies or groups. Starting from this premise, we carried out an original study on the financial materiality of the E-S-G (environmental, social and governance) information of primary companies listed on major European indices in Belgium, France, Germany, Italy and Spain (BEL, CAC, DAX, FTSE-MIB, IBEX). Within the Stakeholder Theory and the Corporate Social Responsibility (CSR)–Corporate Social Perfomance (CSP) framework, our empirical analysis e

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2

Thame, Charlie. "The economic corridors paradigm as extractivism: Four theses for a historical materialist framework." Review of International Studies 47, no. 4 (2021): 549–69. http://dx.doi.org/10.1017/s0260210521000292.

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AbstractEconomic corridors are under construction across the planet. Trillions of dollars are being spent and they will have significant implications for international politics and, ultimately, world order. However, there has been limited conceptual work on them to date, especially in International Relations. This article contributes to that gap by explaining the dominant rationale before offering a conceptualisation of economic corridors as an essentially extractivist paradigm. This counter-hegemonic proposition revolves around four relational theses: (1) economic corridors are a ‘fix’ for cr

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3

Williamson, John. "Pakistan and the World Economy (Distinguished Lecture)." Pakistan Development Review 37, no. 4I (1998): 181–201. http://dx.doi.org/10.30541/v37i4ipp.181-201.

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This paper aims to explore Pakistan's geo-economic options in the difficult situation that confronts following the easing of sanctions, which added acute balance of payments pressures to its existing ailments of near-stagnant exports, a lower growth trend than in preceding decades, an unattractive climate for foreign investment, and weak social indicators. The first question explored is whether Pakistan has any opportunity of participating in a regional trade grouping. It is argued that the only conceivable way of achieving this would involve the development of SAARC, which would demand a prof

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4

Ecim, Dusan, Warren Maroun, and Claudia Ferreira. "Aligning Key Performance Indicators With Integrated Thinking Principles: Insights From Academic Literature and South African Organisations' Extra‐Financial Reports." Corporate Social Responsibility and Environmental Management, March 20, 2025. https://doi.org/10.1002/csr.3176.

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ABSTRACTThe aim of this paper is to identify which principles of integrated thinking can be applied by an organisation to develop holistic key performance indicators (KPIs) and to outline current practices in disclosing KPIs that align more broadly with an integrated thinking logic. To do so, an analysis of the academic literature is performed to identify the core integrated thinking principles that can be used as part of a performance evaluation structure that considers both financial and extra‐financial matters. The identified principles are applied to a sample of South African‐listed entiti

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5

Cosma, Simona, Paolo Cucurachi, Vincenzo Gentile, and Giuseppe Rimo. "Sustainable finance disclosure regulation insights: Unveiling socially responsible funds performance during COVID‐19 pandemic and Russia–Ukraine war." Business Strategy and the Environment, December 17, 2023. http://dx.doi.org/10.1002/bse.3650.

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AbstractThe transition towards a more sustainable financial market demands transparency and trust from investors, objectives also pursued by the Sustainable Finance Disclosure Regulation (SFDR). Specifically, carefully assessing the risk‐adjusted performance of sustainable funds empowers investors to make informed decisions in alignment with their ethical and financial objectives. This article contributes to the debate on the performance of socially responsible investment (SRI) funds in times of crisis by evaluating the risk‐adjusted performance of a sample of SRI and conventional funds, ranke

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Lavis, Anna. "Consuming (through) the Other? Rethinking Fat and Eating in BBW Videos Online." M/C Journal 18, no. 3 (2015). http://dx.doi.org/10.5204/mcj.973.

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A young woman in bikini bottoms and a vest top scrunched up to just below her breasts stands facing the camera. Behind her lies the neatened clutter of domestic space with family photographs arranged next to a fish tank. As this gently buzzes in its fluorescent pool of light, she begins to speak: I’ve just finished eating my McDonald’s meal, which was one of the new quarter pounders with the bacon and the cheese and ten nuggets and a large fries but I have not finished my drink. Pausing to hold up her drink to the camera, she shakes the takeaway cup to assess how much remains inside. With her

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Dissertations / Theses on the topic "Extra-Financial materiality"

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Flores, Emmanuelle. "Les matrices de matérialité extra-financière : un artefact du pilotage de la stratégie : le cas de la Banque Populaire Alsace Lorraine Champagne." Electronic Thesis or Diss., Bourgogne Franche-Comté, 2024. http://www.theses.fr/2024UBFCG007.

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Cette thèse approfondit le concept de matérialité extra-financière, peu abordé dans la littérature académique, et l’artefact de matrices, socle des publications des informations extra-financières. Cette notion étant empreinte de définitions polysémiques et de référentiels aux lignes directrices nébuleuses, les pratiques actuelles des entreprises manquent de rigueur engendrant des problèmes de transparence et de comparabilité pour les parties prenantes.Aussi, à travers les cadres théoriques de la Théorie Néo-Institutionnelle et de Simons (1995) nous explorons ce concept. Les mécanismes de contr

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