Percorrer por autor "Wall, Tony"
A mostrar 1 - 3 de 3
Resultados por página
Opções de ordenação
- European sustainability reporting standards: an assessment of requirements and preparedness of EU companiesPublication . Leal Filho, Walter; Wall, Tony; Williams, Kent Andrew; Dinis, Maria Alzira Pimenta; Fernandez Martin, Rosa Maria; Mazhar, Muhammad Usman; Gatto, AndreaThe newly released European Sustainability Reporting Standards (ESRS) are a distinctively holistic legal instrument designed to enhance the disclosure of the sustainability performance of companies across the European Union (EU). However, there is currently a lack of evidence as what the standards are and how prepared companies are to comply with the ESRS. Through an analysis of secondary sources for 20 EU companies, this study therefore aimed to identify the preparedness of EU-based companies. Results indicate that there is substantial variation in preparedness; larger firms exhibit higher levels of alignment with the ESRS, whereas small and medium-sized enterprises (SMEs) struggle with resource limitations and insufficient external support. This timely and unique study contributes novel insights into the variable preparedness of companies transitioning to new, EU-wide compliance standards, and the factors involved in large-scale implementation. Such insights provide direct implications for regional-level policy implementation.
- Relevance of international partnerships in the implementation of the UN sustainable development goalsPublication . Leal Filho, Walter; Wall, Tony; Barbir, Jelena; Alverio, Gabriela Nagle; Dinis, Maria Alzira Pimenta; Ramirez, JuliannaTo achieve Sustainable Development Goal SDG 17, which focuses on international cooperation, partnerships, will be vital. In this comment, we examine the key obstacles such as vested economic interests that will need to be overcome for the successful implementation of SDG 17.
- The central role of climate action in achieving the United Nations' sustainable development goalsPublication . Leal Filho, Walter; Wall, Tony; Salvia, Amanda Lange; Dinis, Maria Alzira Pimenta; Mifsud, MarkSustainable Development Goal (SDG) 13 refers to “Climate Action”. It is one of the 17 goals established by the United Nations in their 2030 Agenda for Sustainable Development. The primary objective of SDG13 is to take urgent action to combat climate change and its impacts. It recognises that climate change is a global challenge that requires immediate attention and concerted efforts from governments, businesses, communities, and individuals worldwide. SDG13 permeates a number of SDGs and also influences them in a significant way. Based on the need to contextualise SDG13 and considering its role as one of the central SDGs, this article outlines the links between SDG13 and the other SDGs. It also reports on a survey involving experts from 61 countries. The findings suggest that even though climate change impacts, particularly extreme weather events, are known to disproportionally affect poorer and minoritized communities, the synergies among related goals and climate justice seem to receive less attention. The article concludes by describing some of the means via which synergies between SDG13 and other SDGs may be achieved.