Results 141 to 150 of about 2,894 (220)

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

open access: yesCorporate 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   +3 more
wiley   +1 more source

Multi blockchain architecture for judicial case management using smart contracts. [PDF]

open access: yesSci Rep
Alyas T   +7 more
europepmc   +1 more source

A Study of High‐Emission Industries: How Policy, Strategy, and Technology Shape Corporate Social Responsibility Toward Carbon Neutrality

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The extant carbon neutrality (CN) literature largely offers macro‐ or meso‐level analyses, providing limited insights into implementation experiences that could inform granular policymaking and industry strategies. To address this gap, we examine the lived CN experiences of firms in the transportation, energy, manufacturing, and construction ...
Adeel Luqman   +4 more
wiley   +1 more source

Digital Dynamic Capabilities and Environmental Sustainability: The Role of Circular Supply Chain Practices

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores how digital dynamic capabilities (DDC)—specifically digital absorptive capacity (DAC) and digital transformation capacity (DTC)—contribute to environmental sustainability (ES), both directly and through circular supply chain practices (CSCP).
Yi Liang, Tae‐Hoo Kim, Min‐Jae Lee
wiley   +1 more source

Blockchain Technology in Corporate Social Responsibility Reporting: A Bibliometric Analysis Through the Technology–Organization–Environment (TOE) Lens

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Blockchain technology has emerged as a potential disruptor in non‐financial reporting practices for firms to publicly report their social and environmental impact with its promise of immutability and decentralization. In this context, this study employs a bibliometric analysis to explore the scientific advancements of blockchain applications ...
Nurgul Aiupova   +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

open access: yesCorporate 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

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