Climate-related fi nancial disclosure in integrated reporting: what is the impact on the business model? the case of poste italiane

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SUMMARY

    Regarding the environmental regulations unlike in previous years that were characterised by regulatory uncertainty about carbon emissions (Zhang and Wei, 2010), the global framework for efforts to find common solutions to the planet`s major challenges - such as poverty, climate change, environmental degradation and health crises - has recently been clearly defined. Companies that consider market expectations through active stakeholder engagement can enhance their corporate reputations and generate competitive advantages (legitimacy theory) (Rondinelli and London, 2003). Organisations must first undertake a renewal of their missions and core values. Top management must, therefore, aim to implement . . .

     

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