Results 181 to 190 of about 17,659 (260)

Time Driven Activity‐Based Costing and Social Life Cycle Assessment: An Integrated Framework for Social Sustainability Accounting

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
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

Culture Matters: Board Gender Diversity and ESG Disclosure in Family Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study analyses how board gender diversity (BGD) affects ESG disclosure in family businesses, focusing on the moderating role of national cultural dimensions. It analyzes a sample of listed non‐financial firms operating in European Union countries.
Anna Maria Moisello   +2 more
wiley   +1 more source

Beyond Governance Attributes: How Fashion Companies Prepare Social Disclosure for the CSRD

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how social disclosure readiness emerges under the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) and investigates whether and how, corporate governance supports such readiness within the European fashion companies. By adopting a qualitative case‐study approach,
Sara Ianniello   +2 more
wiley   +1 more source

Thresholds: The metaphorical foundations of powerful knowledge

open access: yesThe Curriculum Journal, EarlyView.
Abstract This paper advances a theoretical account of threshold concepts as metaphorical‐relational structures that reorganise meaning across contexts. Building on conceptual metaphor theory, we propose that threshold concepts can be understood as sites of schema‐level reorganisation: deep, embodied patterns of relational logic that scaffold abstract ...
Maria Karrol   +1 more
wiley   +1 more source

Investigation of the lower block rows in the King's Chamber of the Great Pyramid using ultrasonic testing with shear wave arrays. [PDF]

open access: yesSci Rep
Maier B   +9 more
europepmc   +1 more source

Regeneration failure, fire, topography, and climate interact to drive temperate wet forest landscapes into fire traps

open access: yesEcography, EarlyView.
Where early successional forests are more flammable than old‐growth forests, forested landscapes are vulnerable to shifting into ‘fire traps' through positive feedbacks, where fire leads to more fire. These feedbacks are amplified by increased flammability driven by climate change, the presence of non‐native flammable plant species, and slowed ...
George L. W. Perry   +4 more
wiley   +1 more source

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