Results 191 to 200 of about 1,848 (261)

The Interplay of ESG Performance and Global Supply Chains: An Input–Output Study of China, Japan, and the United States

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how supply‐chain dependencies are associated with industry‐level ESG performance trajectories in China, Japan, and the United States over the period 2000–2021. Drawing on stakeholder and institutional theories, we adopt a meso‐level perspective that conceptualizes industries as structural units embedded within national ...
Jun Xie   +3 more
wiley   +1 more source

A Method to Assess Social Sustainability of Multi‐Tier Supply Chains in the Textile Industry

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The EU corporate sustainability due diligence directive mandates human rights due diligence for organizations within their global supply chains. Social sustainability is highly critical in textile supply chains due to widespread poor working conditions.
Francesco Olivero   +4 more
wiley   +1 more source

Beauty With a Conscience: The Power of CSR Communication Dimensions in the Formation of Purchase Intention Among Cosmetics Consumers

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Cosmetics production and consumption, which have been growing steadily in recent years, are associated with a number of negative environmental, moral, and health impacts. This study examines the influence of cosmetics producers' corporate social responsibility (CSR) communication on the formation of purchase intention among Czech consumers ...
Libena Tetrevova   +4 more
wiley   +1 more source

The Business Case for Sustainability: An Empirical Analysis of 21 Companies' Engagement With the United Nations Sustainable Development Goals

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This article explores why businesses engage with the United Nations SDG agenda, with a view to understanding how managers construct the business case for the SDGs. Building on and extending the responsibility literature's discussion of the business case for responsibility, the article develops a conceptual framework for analyzing why ...
Michael W. Hansen, Henrik Gundelach
wiley   +1 more source

Abnormal Sustainability Reporting Tone and the Value Relevance of Accounting Fundamentals

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates whether and how abnormal sustainability reporting tone is associated with the firm's market value and conditions the value relevance of accounting fundamentals. Building on impression‐management theory, the value relevance literature, and recent advances in textual analysis, we focus on the discretionary component of ...
Alessandra Allini   +3 more
wiley   +1 more source

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