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Papers
61,005 resultsShowing papers similar to Duurzaam betere jaarverslaggeving
ClearSustainability reporting as a 21st century problem statement: using a quality lens to understand and analyse the challenges
This study argues that corporate sustainability reporting lacks rigour and comparability, proposing that quality science and quality management principles could provide a robust framework for standardising how organisations measure and communicate their environmental and social performance.
Making Information Measurement Meaningful: The United Nations’ Sustainable Development Goals and the Social and Human Capital Protocol
This study examined how UN Sustainable Development Goals have encouraged corporate sustainability reporting, finding that current frameworks like the Social and Human Capital Protocol face challenges with validity, comparability, and greenwashing that limit their effectiveness in driving genuine sustainability outcomes.
Social Responsibility and Regulatory Issues: A Review of Corporate Financial Reporting in the Palm Oil Industry
This is not a microplastics research paper; it is a systematic literature review examining corporate financial reporting practices in the palm oil industry, focused on social responsibility, regulatory compliance, and governance challenges.
Pro-environmental communication activities of paper and plastic packaging producers. Evidence from Poland
This study analyzed environmental communication in annual reports of Polish packaging producers, examining how transparently they report on circular economy and sustainability efforts. Better corporate transparency about plastic packaging impacts is important for policy accountability and reducing the plastic waste that becomes microplastic pollution.
Indicator-based environmental and social sustainability assessment of hospitals: A literature review
Researchers reviewed 88 studies on how hospitals measure their environmental and social sustainability, finding wide inconsistencies in what gets measured and how, with major gaps in tracking upstream supply-chain impacts like food and pharmaceuticals. The review proposes a standardized framework to help healthcare institutions better report on their sustainability performance.
Kaksoisolennaisuus arvioinnin toteuttaminen yritykselle : kestävyyden integrointi yrityksen päätöksentekoon
Researchers investigated how companies can implement double materiality assessments as required by the EU Corporate Sustainability Reporting Directive (CSRD), examining how to integrate sustainability considerations into corporate decision-making frameworks.
Greenwashing's Influence on Corporate Performance and Strategies for Regulation and Oversight
This study analyzed how greenwashing affects corporate financial performance and reputation, finding that deceptive environmental marketing can provide short-term benefits but exposes companies to regulatory and reputational risks, and recommends enhanced oversight frameworks.
Factors affecting the application of social responsibility accounting: Evidence from plastic manufacturing companies
This is not about microplastics — it is a business and accounting study examining factors that influence Vietnamese plastic manufacturing companies' adoption of social responsibility accounting practices linked to UN Sustainable Development Goals.
Exploring companies' relationships with environmental indicators from the European sustainability reporting standards (ESRS) – The case of Norway
Researchers surveyed Norwegian companies on their readiness to report environmental indicators under new EU sustainability rules, finding that climate metrics were most commonly tracked while microplastic and secondary resource indicators were among the hardest to measure — revealing a significant gap in corporate capacity to account for plastic pollution.
Beyond the Surface: A Critical Analysis of Corporate Water Accounting Literature for Sustainable Development
This systematic review analysed 47 articles on corporate water accounting using bibliometric and content analysis, finding the field remains in early stages with geographically concentrated research and proposing an integrative framework to address thematic drivers and barriers to sustainable water management.
Business for ocean sustainability: Early responses of ocean governance in the private sector
Researchers analyzed sustainability reports from 1,664 companies across 19 sectors, finding that only 7% disclosed on ocean-related sustainable development goals, though 51% showed awareness of their pressures on marine environments, highlighting a major accountability gap in private-sector ocean governance.
The Phenomenon of Greenwashing In The Fashion Industry: A Conceptual Framework
This paper develops a conceptual framework for understanding greenwashing in the fashion industry, where brands make misleading environmental claims. The fashion industry is a major source of synthetic microfiber pollution, making honest sustainability reporting especially important for environmental protection.
Corporate Social Responsibility Practices Amid Political and Economic Transformation in Europe
Not relevant to microplastics — this paper analyses corporate social responsibility practices and greenwashing among European companies in the context of post-pandemic political and economic change.
Does the COVID-19 Pandemic Affect the Transparency of Indonesian Industrial Companies in Managing Energy, Water, Carbon Emissions, and Wastes?
This study examined whether the COVID-19 pandemic affected how transparent Indonesian industrial companies were about their environmental impacts, including energy use, water consumption, carbon emissions, and waste management. Economic contraction during the pandemic appeared to reduce environmental reporting quality, highlighting how economic pressures can undermine corporate environmental accountability.
Review of plastic footprint methodologies: laying the foundation for the development of a standardised plastic footprint measurement tool
This report reviews existing methodologies for measuring plastic footprints of companies and organizations, finding no standardized approach currently exists. It lays groundwork for a common plastic footprint measurement tool to help track and reduce plastic pollution at the source.
Corporate Social Responsibility In The Apparel Industry: A Multiple Case Study Analysis
This thesis reviewed corporate social responsibility reporting in the apparel industry, examining how clothing brands communicate their environmental and social commitments. Since synthetic textiles shed microplastic fibers during washing, the apparel industry's environmental responsibility is directly relevant to reducing microplastic pollution.
Media Coverage of Sustainable Fashion: a Linguistic Perspective
This linguistic analysis examines how media coverage frames sustainable fashion, finding that despite growing attention to environmental issues in the fashion industry, there remains a significant gap between theoretical discourse and practical implementation of sustainable practices.
Analysis on the Sustainable Development Strategy of Fast Fashion Company
This study examines sustainable development strategies for global fast fashion companies, systematically analysing environmental and social challenges caused by the industry's resource-intensive and wasteful practices.
Environmental Management and Its Impact on CSR Activities in the Field of Sustainable Development
This is a corporate social responsibility and sustainability study focused on the textile and clothing industry's environmental management practices; it is not a microplastics research paper.
Sustainable Marketing and the Challenges of Green Marketing Communication: Survey of Consumer Attitudes and Buying Behaviour for Sustainable Products in the Czech Republic
Not relevant to microplastics — this survey examines Czech consumer attitudes toward sustainable products, exploring the gap between professed environmental values and actual purchasing behavior, and the challenges of green marketing communication.
Aligning ESG Ratings and SDGs in the MENA Region: Challenges and Insights Through a Fuzzy Delphi Multi-Criteria Approach
Researchers examined the alignment between ESG ratings and sustainable development goals across the Middle East and North Africa region using a multi-criteria analytical approach. While the study primarily addresses corporate sustainability governance rather than microplastics directly, it relates to broader environmental management frameworks. The findings identify key challenges in integrating environmental and social metrics into government debt assessment in the region.
Is Shareholder Profit Maximization Efficient? Improving the Societal Efficiency of Corporations
Despite its title referencing shareholder profit maximization, this paper studies corporate governance theory and whether current legal structures prevent companies from properly accounting for environmental and social costs — not microplastic pollution. It examines the case for stakeholder board representation as a structural fix and is not relevant to microplastics or human health.
Greenwashing and sustainable fashion industry
This study examines how greenwashing practices undermine the fashion industry's transition to sustainable circular economy, demonstrating that transparent and honest sustainability communication is essential for regaining consumer trust.
Sustainability Assessment in Manufacturing for Effectiveness: Challenges and Opportunities
This review examined sustainability assessment methodologies in manufacturing, analyzing challenges and opportunities for improving effectiveness across energy, environmental, and economic performance dimensions at various manufacturing levels.