Results 231 to 240 of about 3,172,840 (304)

Harmonizing Social Impact Assessment in the Bioeconomy: A Cross‐Regional Fuzzy‐Delphi Approach

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

AI‐Enhanced Laser Manufacturing: A Social Life Cycle Perspective From the White Goods Industry

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainable manufacturing transitions require companies to demonstrate not only environmental and economic benefits, but also measurable advances in corporate social responsibility (CSR). Therefore, we propose using a guideline‐based Social Life Cycle Assessment (S‐LCA) aligned with UNEP (2020) and ISO 14075 (2024) to evaluate the social ...
Ricardo Mejía‐Marchena   +4 more
wiley   +1 more source

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

Sensor System Design and Deployment for Environmental and Visitor Monitoring in Cultural Heritage Sites. [PDF]

open access: yesSensors (Basel)
Aparicio S   +7 more
europepmc   +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

Global Climate Change and Built Heritage

open access: yesBuilt Heritage
Lui Tam   +2 more
doaj   +1 more source

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