The conception, development, and application of Environmental, Social, and Governance (ESG) reporting through the lens of a multinational corporation.
Elmentve itt :
| Szerző: | |
|---|---|
| További közreműködők: | |
| Dokumentumtípus: | Diplomadolgozat |
| Kulcsszavak: | ESG fenntarthatóság IBM társadalmi felelősségvállalás vállalati fejlődés |
| Online Access: | http://dolgozattar.uni-bge.hu/58926 |
| Kivonat: | This thesis explores the conception, evolution, and application of Environmental, Social, and Governance (ESG) reporting, focusing on IBM as a case study. It examines the development of ESG frameworks, their practical implementation, and analyzes IBM's reports over the last decade against criteria like climate change, supply chain, biodiversity, and social aspects. The research investigates IBM's alignment with evolving standards and the impact of framework compliance on disclosed metrics. It concludes that IBM shows gradual adherence, with reports becoming more concise and visually driven while addressing global trends and future regulatory shifts in ESG. |
|---|