Results 201 to 210 of about 24,582,139 (285)

The European Union's Corporate Sustainability Reporting Directive as Enforced Institutional Change

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The year 2025 marked an important phase in the implementation of the Corporate Sustainability Reporting Directive (CSRD) with companies of a certain size in the European Union (EU) being obliged to report for the first time under CSRD rules.
Taina Tervonen, Laura Kainiemi, Jarkko Levänen   +2 more
wiley   +1 more source

Navigating regulatory fragmentation in the convergence of synthetic biology, artificial intelligence, and automation. [PDF]

Nat Commun
McLennan RKJ, Freemont PS, Pretorius IS.
europepmc   +1 more source

Evolution of Non‐Financial Reporting in Non‐Profit Organizations: The State of the Art

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the evolution of non‐financial reporting in nonprofit organizations (NPOs) and maps the intellectual and thematic development of the field. A scoping review was combined with bibliometric analysis and manual content analysis to examine 59 peer‐reviewed articles published between 2014 and 2026. Results indicate that research
Beatrice Meo, Alessandro Giosi, Silvia Testarmata   +2 more
wiley   +1 more source

Continuity and change in US legal tradition: Evidence from judicial citation communities. [PDF]

Proc Natl Acad Sci U S A
Ash E, Chiopris C, Mahari R, Naidu S.
europepmc   +1 more source

Drivers of Sustainability Disclosure in the Healthcare Sector: Empirical Evidence From Portugal

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the determinants of online sustainability disclosure in the Portuguese public hospital sector, contributing to the growing literature on sustainability disclosure in healthcare organizations from a context that remains largely underexplored.
Yolanda Ramírez, Francisco Montero
wiley   +1 more source

Beyond ACEs and PCEs: Relational Epidemiology and the Childhood Wellness Framework. [PDF]

Children (Basel)
Leason J.
europepmc   +1 more source

SDG Reporting in Spanish Listed Companies: A Longitudinal Industry‐Level Analysis Using Natural Language Processing (2018–2023)

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study analyzes the evolution of Sustainable Development Goal (SDG) disclosure among IBEX 35 companies between 2018 and 2023, combining natural language processing for disclosure measurement with negative binomial generalized linear mixed models incorporating financial and governance controls.
Francisco Aguado‐Correa, Juan José de la Vega‐Jiménez, Nuria Padilla‐Garrido, Inmaculada Rabadán‐Martín, José María López‐Jiménez, Ignacio Peletier‐Ribera   +5 more
wiley   +1 more source

Responsible Banking Under Twin Transition: FinTech M&As, ESG Strategy, and Bank Performance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper investigates how banking innovation strategies, namely FinTech M&As and ESG practices, affect bank performance under rising competitive pressures and regulatory complexity. Using a unique dataset of 543 listed banks across 49 countries from 2000 to 2023, we analyse whether these strategic investments enhance banks' profitability ...
G. B. Ferilli, Y. Altunbas, E. Palmieri
wiley   +1 more source

Supporting Healthier, Sustainable and Equitable Food Environments: A Rapid Review of Australian Local Government Action. [PDF]

Nutrients
Vargas C, Allender S, Blake MR, Lalchandani N, Needham C.   +4 more
europepmc   +1 more source