Results 141 to 150 of about 19,175 (251)

Landscape of Research on Accounting Scope 3 Emissions: A Review of Methodologies and Data

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Scope 3 emissions have been proposed as a critical metric for evaluating corporate carbon footprint, identifying emission sources, and developing mitigation solutions. Yet, widespread corporate reporting of Scope 3 emissions remains limited, highlighting a critical gap in both research and practice.
Zeyu Wang, Klaus Hubacek, Xin Sun, Franco Ruzzenenti   +3 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

Artificial Intelligence as a Catalyst for Environmental and Social Sustainability Practices in SMEs: The Moderating Role of Sustainability, Digitalization, and Innovation Barriers

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between artificial intelligence and both environmental and social sustainability practices in small and medium‐sized enterprises, with a specific focus on the moderating effects of implementation barriers relating to sustainability, digitalization, and innovation.
Gülçinay Mumcu, Steven A. Brieger
wiley   +1 more source

Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The European Union introduced the Corporate Sustainability Reporting Directive (CSRD) with the aim of aligning the “walk”—the implementation of substantive sustainability practices—and the “talk”—their representation in sustainability reporting.
Andrea Caccialanza, Mirta Casati, Marco Angelo Marinoni   +2 more
wiley   +1 more source

Shifting Tides: A Decade of Business Climate Adaptation and Resilience Research (2013–2023)

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Climate change is causing significant disruptions to the socio‐ecological systems in which organizations operate, presenting unprecedented challenges for businesses across sectors in adapting to shifting environmental conditions and building resilience to extreme weather events.
Domenico Villano, Laura Colli, Federico Martellozzo, Sara Lombardi   +3 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

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley   +1 more source

Orchestrating Green Transformation: How AI Adoption Enables Corporate Carbon Neutrality

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT As carbon neutrality has become a central goal of global climate governance, how firms achieve low‐carbon transformation has emerged as a critical research issue. However, prior studies have primarily focused on macro‐ or industry‐level analyses, offering limited and fragmented insights into how digital technologies—particularly AI—affect firm‐
Xiaonan Dong, Sungjin Son
wiley   +1 more source

Radical Listening as a Governance Innovation: Integrating Planetary Health and Community‐Led Forest Conservation in Indonesia

Environmental Policy and Governance, EarlyView.
ABSTRACT While REDD+ prioritizes carbon sequestration, its narrow focus often overlooks forest‐health linkages critical to community well‐being. This paper examines the holistic model of Health in Harmony (HIH) and Alam Sehat Lestari (ASRI), which integrates forest conservation with healthcare through radical listening—a decolonial community engagement
Angie Hsu, Nur Febriani, Luce Alvafritz, Firdani Asri   +3 more
wiley   +1 more source

The 2025 Kamchatka Earthquake and Tsunami: Cascading Impacts and Risks to Japan

Earthquake Engineering &Structural Dynamics, EarlyView.
ABSTRACT On July 29th, 2025, a large earthquake (Mw 8.8) occurred near the Kamchatka Peninsula. This event caused a tsunami that reached Japan's Pacific coast, even though the source was far away. In this study, we analyze the characteristics of earthquakes and tsunamis and discuss how they relate to the recurrence possibility and risk in Japan.
Ampan Laosunthara, An‐Chi Cheng, Yo Fukushima, Yoshinori Shigihara, Natt Leelawat, Anawat Suppasri, Fumihiko Imamura   +6 more
wiley   +1 more source