Results 161 to 170 of about 3,311 (257)

Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The European Union introduced the Corporate Sustainability Reporting Directive (CSRD) with the aim of aligning the “walk”—the implementation of substantive sustainability practices—and the “talk”—their representation in sustainability reporting.
Andrea Caccialanza, Mirta Casati, Marco Angelo Marinoni   +2 more
wiley   +1 more source

When Sustainability Reporting Becomes a Strategy: The Impact of Financial Performance and Institutional Pressures From EU Sustainability Reporting Regulations on ESG Decoupling

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Mitigating environmental, social, and governance (ESG) decoupling is essential to advancing reliable sustainability disclosure and ensuring that ESG reporting fulfills its intended purpose. This study aims to provide critical insights into the organizational and contextual elements that could intensify or diminish ESG decoupling. Using a multi‐
Catarina Cepêda, Albertina Paula Monteiro, Cristina Aibar‐Guzmán   +2 more
wiley   +1 more source

Early warning strategies for corporate operational risk: A study by an improved random forest algorithm using FCM clustering. [PDF]

PLoS One
Fang X.
europepmc   +1 more source

The Abilities of Accruals and Cash Flows to Predict Future Cash Flows and the Accruals Quality

Korea International Accounting Review, 2013
openaire   +1 more source

The Impacts of Chief Sustainability Officers' Structural Power on Corporate Social Responsibility Performance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Extant literature assumes that powerful executives can wield their influence with minimal opposition from lower‐power actors. We reconsider this assumption by incorporating the coalitional view in which lower‐power actors can mobilize coalitions to resist.
Nhan Huong Nguyen, Chenyang Li, Jihoon Shin   +2 more
wiley   +1 more source

Personalized models of eating disorder symptoms and suicide risk in anorexia nervosa spectrum disorders: protocol for a longitudinal, passive-sensing study. [PDF]

BMC Psychol
Harris LM, Torres R, Cash ED, Smith AR, Levinson CA.   +4 more
europepmc   +1 more source

Governance Drivers of Fossil Fuel Divestment: Evidence From Global Banks

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Climate change poses increasing transition risks for the banking sector, as financial institutions remain exposed to fossil fuel activities despite growing sustainability commitments. This study examines whether corporate governance influences banks' decisions to adopt fossil fuel divestment policies.
Rosella Carè, Massimiliano Cerciello, Nathalie Lévy, Simone Taddeo   +3 more
wiley   +1 more source

Application of the LightGBM algorithm in cross-border supply chain risk management: prediction and mitigation strategy development. [PDF]

Sci Rep
Xi D, Nie V, Li W.
europepmc   +1 more source

ESG Ratings and Firms' Engagement in Global Innovation Ecosystems: Implications for Green Innovation Capacity

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The increasing salience of climate change has intensified attention to the roe of ESG ratings in shaping firms' green innovation. We examine the link between ESG performance and green innovation, highlighting the role of participation in global innovation networks.
Miaomiao Tao, David Roubaud, Mingzhi Zhang, Qianli Ma   +3 more
wiley   +1 more source

Evaluating Environmental and Economic Perspectives of Hybrid Energy Storage Systems: A Review. [PDF]

ACS Omega
Paračková M, Pechancová V, Sáha P, Oriňaková R.   +3 more
europepmc   +1 more source