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Evaluation of a time-varying cut-off frequency low-pass filter for assessing knee joint moments and ACL injury risk
Expression of EGFRvIII and its co‑expression with wild‑type EGFR, or putative cancer stem cell biomarkers CD44 or EpCAM are associated with poorer prognosis in patients with hepatocellular carcinoma
Acute moderate-intensity aerobic exercise facilitates processing speed involving inhibitory control but not neuroelectric index of control process and cognitive integration
The 2024 elections : how the official record of the Trump assassination attempt is unfolding in real time
ESG reporting as a driver of value creation. A case study of ABN AMRO
This research explores the channels through which ESG reporting represents a driver of value creation, through the experience of ABN AMRO, an international financial institution that is an award winner and frontrunner in the field of sustainability and ESG. Based on document analysis and interviews, this research reviews the bank’s ESG reporting journey and discusses the crucial role played by banks in the transition to a sustainable economy, by directing funds towards companies that make a positive impact on society. The study documents that ESG reporting accelerates integrated thinking, drives value creation, and has a disciplining effect on ESG performance; ESG reporting needs to entail both positive and negative impacts on stakeholders, aimed at maximising the positives and minimising the negatives. Authenticity, accuracy, completeness, and relevance of the disclosure, together with effective internal controls, external assurance, and regulation would be effective in preventing greenwashing and ensuring that reporting is the result of an authentic effort. Within this context, practitioners play a leading role in supporting companies’ ESG journey; they have the required mindset and expertise to measure and analyse financial and non-financial information and translate these into long-term value creation