Results 91 to 100 of about 5,655 (262)

A Social Risk‐Based Approach Supporting Corporate Sustainability Reporting Directive Framework

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Social sustainability is difficult to measure due to its qualitative and context‐specific nature. However, regulatory pressure and stakeholder expectations increasingly require organisations to disclose robust and verifiable information. In this context, the European Corporate Sustainability Reporting Directive (CSRD) sets new sustainability ...
Monica Serreli, Manuela D'Eusanio, Luigia Petti   +2 more
wiley   +1 more source

Social Context of Economic and Administrative Corruption [PDF]

مسائل اجتماعی ایران, 2018
Economic and administrative corruption make governmental policies inconsistent with benefits of the majority of society and waste national resources. Thus study and research in this regard, recognizing grounds that lead to corruption and its consequences,
Fardin Mansouri, Mojgan Hosseini Qomi, Hossein Maslehati   +2 more
doaj  

Do CSR Committees Moderate the Relationship Between Democratic Societies and Firm Innovation? An International Overview

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The purpose of this study is to provide evidence of the impact of civil liberties and political rights on corporate innovation, through the lens of institutional theory. Moreover, the research also analyses the moderating role of the CSR committee in the relationships between civil liberties and innovation, and political rights and innovation.
Isabel Gallego‐Álvarez, María Consuelo Pucheta‐Martínez   +1 more
wiley   +1 more source

Public Sustainability: Thematic Mapping, Theoretical Approaches and Emerging Lines of Action

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The paucity of research analysing thematic persistence in public sustainability limits our understanding of how this field of research evolves and reconfigures itself. The present paper addresses this gap through a longitudinal bibliometric analysis of 692 publications processed with SciMAT. The methodology combines co‐word analysis, strategic
Laila Ribii Khalifi, Luisa‐Eugenia Reyes, Marisol Carvajal Camperos   +2 more
wiley   +1 more source

Blockchain Technology in Corporate Social Responsibility Reporting: A Bibliometric Analysis Through the Technology–Organization–Environment (TOE) Lens

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Blockchain technology has emerged as a potential disruptor in non‐financial reporting practices for firms to publicly report their social and environmental impact with its promise of immutability and decentralization. In this context, this study employs a bibliometric analysis to explore the scientific advancements of blockchain applications ...
Nurgul Aiupova, Md. Tota Miah, Krisztina Taralik   +2 more
wiley   +1 more source

Social Accounting for Work‐Related Injuries: Towards a Sustainable Management of Social Externalities

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The present study seeks to advance the understanding of the determinants of occupational injuries, thereby enhancing both academic knowledge and decision‐making in the management and implementation of occupational health and safety measures.
Rosa María Cañaveras Perea, Ángel Tejada Ponce, María Pilar Sánchez González   +2 more
wiley   +1 more source

Ethical Behaviour and Corporate Financing. The Case of ‘Legality Rating’

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The financial crisis has heightened awareness of ethical and legal issues in the business context. Corporate ethical behaviour is increasingly measured through sustainability ratings. Since 2012, in Italy, the introduction of a sustainability rating, namely the legality rating (LR), has served as an innovative ‘label’ for socially responsible ...
Federica Doni, Lucio Masserini, Zeila Occhipinti, Roberto Verona   +3 more
wiley   +1 more source

Legal responsibility for corruption in education

RUDN Journal of Law, 2013
This article examines the current problems of the application of measures of legal responsibility for corruption in education. Details are researched issues of criminal, civil, administrative and disciplinary penalties for corruption offenses.
V K Botnev
doaj  

Efficiency and Perceptions in Public CSR: An Integrated Efficiency–Perception Analysis of Spanish Defence Delegations

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Public organisations often experience a discrepancy between improvements in technical efficiency and stakeholders' perceptions of integrity and performance. This study analyses the mechanisms that may underlie this efficiency–perception discrepancy in Spanish Defence Delegations during 2020–2023.
José Solana‐Ibáñez, Manuel Caravaca‐Garratón   +1 more
wiley   +1 more source

The Production of a Sustainability Reporting Norm in Spanish State‐Owned Enterprises

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT State‐owned enterprises (SOEs) are hybrid organizations that pursue social and economic goals and are expected to engage in sustainability reporting. Previous literature has shown limited attention to examining the process by which a norm in sustainability reporting has emerged among SOEs.
Javier Andrades, Domingo Martinez‐Martinez, Manuel Larran   +2 more
wiley   +1 more source