Results 41 to 50 of about 2,876 (170)

Stakeholder Engagement as a Design Principle: Orchestrating a Digital Platform for the Safety and Sustainability of the Nanomaterials Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT The governance of chemicals and nanomaterials presents a critical challenge, as significant uncertainties regarding safety and sustainability match their innovation potential. This creates a “knowledge‐to‐action” gap, hindering the practical implementation of safety and sustainability by design (SSbD) principles.
Mario Miozza, Luigi Mersico, Jelena Barbir, Genc Alimehmeti, Angelo Paletta   +4 more
wiley   +1 more source

From Double Materiality to Performance: Conceptualizing Reporting Under the European Sustainability Reporting Standards

Business Strategy and the Environment, EarlyView.
ABSTRACT As social and environmental challenges intensify, the EU has introduced the Corporate Sustainability Reporting Directive (CSRD), mandating sustainability reporting through the European Sustainability Reporting Standards (ESRS). The standards mandate a double materiality assessment but leave uncertainty about the structure and contents of the ...
Jørgen Kjøsen Lindgren, Nora Johanne Klungseth, Bjørn Sørskot Andersen   +2 more
wiley   +1 more source

Improving Scope 3 Procurement Emissions Accounting: Key Challenges and a Strategic Approach Using MICMAC and the Sustainability Balanced Scorecard

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the reliability of Scope 3 emissions accounting, focusing on purchased goods and services, a critical area for corporate decarbonization. Key barriers include data quality issues, inconsistent methodologies, and limited organizational alignment.
Widiene Essouid, Hiba Salem, Stéphane Trébucq, Philippe Loubet, Guido Sonnemann   +4 more
wiley   +1 more source

PENERAPAN BALANCED SCORECARD SEBAGAI TOLAK UKUR DALAM PENGUKURAN KINERJA USAHA BUDIDAYA IKAN LELE DI KECAMATAN KOTO TANGAH KOTA PADANG

Jurnal Hilirisasi IPTEKS, 2022
Balanced Scorecard merupakan suatu alat yang digunakan untuk memantau keputusan strategis yang diambil oleh perusahaan berdasarkan indikator yang telah ditetapkan sebelumnya yaitu terkait dengan aspek keuangan, pelanggan, proses internal serta ...
Imtihan Imtihan, Lisa Mayasari, Yulhendri Yulhendri   +2 more
doaj   +1 more source

Where Tech Meets the SDGs: A Supply‐Chain Process Map for Sustainability Management

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates how advanced technologies support Sustainable Development Goals (SDGs) within supply chain management (SCM) through a structured analysis of 4448 sustainable practices. By integrating perspectives from sustainability‐oriented innovation (SOI) and contingent dynamic capabilities, the research conceptualizes technology ...
Vincenzo Varriale, Antonello Cammarano, Moacir Godinho‐Filho   +2 more
wiley   +1 more source

IMPLEMENTASI BALANCED SCORECARD PADA ORGANISASI PUBLIK

Jurnal Akuntansi dan Keuangan, 2004
At first introduced, balance scorecard is used by bussiness organization to measure performance of their activities, now balance scorecard is also used by public organization. A Public Organization is an organization intends to provide services to public,
Imelda R. H. N Imelda R. H. N
doaj  

A systemic methodology for the reduction of complexity of the balanced scorecard in the manufacturing environment

Cogent Business & Management, 2020
The main objective of this paper is to develop and validate a methodology to select the most important key performance indicators from the balanced scorecard.
Rafael Sanchez-Marquez, José Miguel Albarracín Guillem, Eduardo Vicens-Salort, José Jabaloyes Vivas   +3 more
doaj   +1 more source

Exploring the Interrelationships Among Supply Chain Emissions, Financial Performance, Market Value, and Board Sustainability: An Exploration of the European Landscape

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT National and supranational institutions are establishing emission trading systems and control schemes in an attempt to manage stakeholders' willingness to engage with regulatory systems and reduce greenhouse gas emissions (GHG). Nonetheless, despite the national and supranational focus on carbon neutrality, little research has been centered ...
Daniele Giordino, Martina Panero, Nourah O. Alshaghdali, Judith Petra Koltai   +3 more
wiley   +1 more source

PENERAPAN BALANCED SCORECARD PADA PEMERINTAH DAERAH

Jurnal Ilmiah Akuntansi dan Bisnis, 2012
ABSTRAK   Balanced scorecard (BSC) merupakan sebuah sitem manajemen (bukan sistem pengukuran semata) yang memungkinkan organisasi menggambarkan dengan jelas visi dan strateginya dan mengaplikasikan visi dan strategi tersebut dalam  tindakan. Balanced
Wahyudin Nor
doaj  

A Strategic Action Plan to Advance Circular Economy Practices in the Automotive Industry Based on Sector Insights to Support Sustainable Development

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The circular economy is gaining traction as a transformative approach to address climate change and the shortcomings of the linear economic model, which is defined by unsustainable production and consumption patterns. This study explores the implementation of circularity principles in the Spanish automotive industry, with particular attention ...
Salvador Perez‐Canto, Alvaro Ramos‐Garcia, Carlos de las Heras‐Rosas   +2 more
wiley   +1 more source