Tsalis, Thomas A., Nikolaou, Ioannis E., Konstantakopoulou, Fotini, Zhang, Ying and Evangelinos, Konstantinos I. (2020) Evaluating the corporate environmental profile by analyzing corporate social responsibility reports. Economic Analysis and Policy, 66. pp. 63-75. ISSN 0313-5926 (Online) (doi:https://doi.org/10.1016/j.eap.2020.02.009)

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Abstract

The environmental dimension of corporate sustainability is a key factor in firms’ success and viability. This implies that firms put emphasis on resource conservation strategies in order to protect their financial position. In recent years, the environmental aspects of firms have been examined with respect to their corporate environmental profile. This paper proposes a new approach for assessing the corporate environmental profile in light of environmental management practices, the environmental performance and reporting practices. To do so, a flexible benchmarking–scoring methodology was developed. It is
based on a set of well-defined indexes and environmental indicators proposed by the Global Reporting Initiative (GRI) in order to assess information published in Corporate Social Responsibility (CSR) reports. A sample of firms was used to test the proposed methodology so as to highlight its advantages and disadvantages.

Item Type:	Article
Uncontrolled Keywords:	corporate social responsibility, benchmarking–scoring techniques, CSR reports, environmental indicators, CSR reporting practices
Subjects:	H Social Sciences > H Social Sciences (General)
Faculty / School / Research Centre / Research Group:	Faculty of Engineering & Science Faculty of Engineering & Science > School of Engineering (ENG)
Last Modified:	30 Sep 2022 14:18
URI:	http://gala.gre.ac.uk/id/eprint/31286

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