Results 151 to 160 of about 544,384 (303)

Sustainability and Earnings Quality: The Moderating Role of Institutional Factors

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The objective of this paper is to examine the impact of firms' sustainability performance on earnings quality, with a particular focus on the moderating role of institutional factors in Latin American countries for the period 2012–2023. A panel data set with 390 companies was structured with information sourced from the London Stock Exchange ...
Juan F. Garrido Navia   +3 more
wiley   +1 more source

Walking the Tightrope of Sustainability Reporting Standardization: Insights From Italian Small and Medium‐Sized Enterprises

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates the challenges and support needs of small and medium‐sized enterprises (SMEs) in adopting standardized sustainability reporting, taking the European Sustainability Reporting Standards (ESRS) as an empirical case of formal standardization.
Filippo Cavaliere   +2 more
wiley   +1 more source

A Study of High‐Emission Industries: How Policy, Strategy, and Technology Shape Corporate Social Responsibility Toward Carbon Neutrality

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The extant carbon neutrality (CN) literature largely offers macro‐ or meso‐level analyses, providing limited insights into implementation experiences that could inform granular policymaking and industry strategies. To address this gap, we examine the lived CN experiences of firms in the transportation, energy, manufacturing, and construction ...
Adeel Luqman   +4 more
wiley   +1 more source

English across the four nations: A ‘home international’ comparison of secondary English curricula in the UK

open access: yesThe Curriculum Journal, EarlyView.
Abstract Every child across the UK is expected to study English until the age of 16. The subject is understood to be a core and foundational element of pupils' curriculum entitlement across their school lives, and success in English is a key determinant for influencing individuals' future trajectories, and for impacting wider economic and social ...
Rebecca Morris, Wendy Ramku
wiley   +1 more source

Power Relations in the Preparation of the Nondiscrimination Act: The Controversial Issue of Supervising Discrimination in Working Life

open access: yesEuropean Policy Analysis, EarlyView.
ABSTRACT In the context of Europeanisation and neo‐corporatism, we examine the lengthy process of revising the Nondiscrimination Act in Finland, spanning from 2007 to 2023. The focus is on the mandate of the Nondiscrimination Ombudsman in the workplace and on explaining the sudden policy change of strengthening it after a prolonged standstill.
Laura Jauhola, Kati Rantala
wiley   +1 more source

Home - About - Disclaimer - Privacy