Results 211 to 220 of about 3,083,599 (291)

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

Corporate 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, Ghada Bouillass, Stéphane Trébucq, Philippe Loubet, Guido Sonnemann   +4 more
wiley   +1 more source

Metamorphic heritage values: Revisiting architectural heritage assessment in clustered and residual contexts. [PDF]

Open Res Eur
De Marco R, Parowicz I.
europepmc   +1 more source

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

Corporate 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, Pietro Gottardo, Giovanna Gavana   +2 more
wiley   +1 more source

Lifecycle and circular economy assessment of bio based retrofitting strategies for heritage buildings using case studies from Iran, Oman and Saudi Arabia. [PDF]

Sci Rep
Ilbeigi BM, Alnejem M, Karimi M, Safaripoor S, Khalili F, Jahanshahi E, Hindasi YA.   +6 more
europepmc   +1 more source

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

Corporate 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, Livio Cricelli, Serena Strazzullo   +2 more
wiley   +1 more source

From Ritual to Screen: Documenting <i>Tabuik</i> as Intangible Cultural Heritage. [PDF]

F1000Res
Putriani A, Sumiyadi S, Permadi T, Halimah H, Martiano V, Zari N, Siompu JA.   +6 more
europepmc   +1 more source

Abnormal Sustainability Reporting Tone and the Value Relevance of Accounting Fundamentals

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates whether and how abnormal sustainability reporting tone is associated with the firm's market value and conditions the value relevance of accounting fundamentals. Building on impression‐management theory, the value relevance literature, and recent advances in textual analysis, we focus on the discretionary component of ...
Alessandra Allini, Alessandro Corrado, Luca Ferri, Annamaria Zampella   +3 more
wiley   +1 more source

A coastal exposure index for Ireland: relative hazard exposure and the protective role of coastal habitats. [PDF]

Nat Hazards (Dordr)
Walsh K, de Oliveira LMC, Keenahan J, Lim A.   +3 more
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

Sacred space in motion: geography, time, and texts in the historiography of Lingyan Temple. [PDF]

Front Sociol
Han B, Liu Y.
europepmc   +1 more source