Nederland streeft naar een volledig circulaire bouweconomie om grondstoffen, klimaat en afval te beheersen. Dit wordt ondersteund door de invoering van de Corporate Sustainability Reporting Directive (CSRD). De Europese Commissie verplicht met de CSRD dat bedrijven rapporteren over hun prestaties op …

This paper explores the relationship between Circular Economy (CE) and Environmental, Social, and Governance (ESG) frameworks—a connection that remains ambiguous in both academic literature and practical application. This lack of clarity hinders corporate accountability and progress toward sustainability …

The decarbonisation of the aviation industry requires strict regulation to align with the EU Green Deal, which aims to make the EU the world’s first climate-neutral region by 2050. EU regulations continuously evolve and impact the key performance indicators (KPIs) used to measure progress towards this …

This study examines the relationship between political contributions and Environmental, Social, and Governance (ESG) measures in US firms. Using data from LSEG Workspace (2010–2023), we implement GMM-SYS estimation to analyze the impact of corporate political donations on ESG metrics. Our results show …

I am researching the implications and implementations of ESG guidelines given by the European Commission on financial audit statements and the business procedures linked to these guidelines.

Purpose: The purpose of this research is to develop a “risk resilience model” for agricultural SMEs, that prepares farmers to the effects of major environmental challenges like climate change and weather shocks. Methodology: Action research is the methodology used. It was based on a template for qualitative …

In the constantly changing landscape of corporate sustainability, navigating the complex network of ESG reporting standards and frameworks has become a significant challenge for businesses worldwide. This research seeks to improve understanding of ESG reporting and shed light on the complexities of the …

This project explores the strategic implementation and reporting of social responsibility practices at HTH. By adopting a comprehensive University Social Responsibility framework, HTH aims to enhance its social sustainability initiatives and align with the CSRD reporting requirements.

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