From Nonfinancial Reporting to Management Control: A GRI‐Based Sustainability Balanced Scorecard
ABSTRACT The integration of sustainability into strategic management systems has shifted from a reporting‐oriented exercise to a challenge of implementation, control, and accountability. Although the SBSC is widely acknowledged as a suitable framework to embed environmental and social objectives into strategy execution, its practical application ...
Piedad Ortiz‐Fernández +2 more
wiley +1 more source
The choice of corporate social responsibility strategies under rivalry: Whether to increase socially responsible product characteristics or enhance relationship with buyers. [PDF]
Zhao X.
europepmc +1 more source
Harmonizing Social Impact Assessment in the Bioeconomy: A Cross‐Regional Fuzzy‐Delphi Approach
ABSTRACT The bioeconomy transition risks underrepresenting social sustainability, while existing Social Life Cycle Assessment (S‐LCA) applications remain insufficient for comparison and decision support due to heterogeneous and non‐standardized selection of social impact categories. This study proposes a cross‐regional baseline set of impact categories
Julia Lessa Feitosa Virgolino +2 more
wiley +1 more source
Strategic Delay and Bargaining Over Public Insurance Coverage for Drugs in Australia. [PDF]
Li JJ, Harris A.
europepmc +1 more source
ABSTRACT Sustainability assessment advances corporate social responsibility toward inclusive development. Widely recognized approaches prove inadequate for micro, small, and medium enterprises (MSMEs), resulting in fragmented proliferation that hinders cumulative knowledge.
Luísa Couto Gonçalves de Souza +2 more
wiley +1 more source
HyAR-PPO: Hybrid Action Representation Learning for Incentive-Driven Task Offloading in Vehicular Edge Computing. [PDF]
Wang W, Li M, Wu H.
europepmc +1 more source
ABSTRACT This study analyses the commitment of marine tourism companies to Corporate Social Responsibility (CSR) and the factors that affect it (economics, pressures from interest groups, barriers, innovative capacity, relationships of the company with its environment and characteristics of the businesses).
Olga González‐Morales +2 more
wiley +1 more source
Nash Bargaining-Based Hybrid MAC Protocol for Wireless Body Area Networks. [PDF]
Su H, Yang J, Li R, He J.
europepmc +1 more source
ABSTRACT Integrating sustainability not only into corporate strategy and product design is essential to address pressing global challenges. This study proposes a framework that integrates social life cycle assessment (S‐LCA) into time‐driven activity‐based costing (TD‐ABC) to manage both social and economic issues by assessing social impacts across ...
Widiene Essouid +4 more
wiley +1 more source
Governance Challenges of Smallholder Agricultural Carbon Projects and the Potential of Digital Tools: Insights from Kenya. [PDF]
Mantey V +5 more
europepmc +1 more source

