Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study investigates how internal governance design supports credible ESG performance by distinguishing between Incentive and Oversight Architectures. Using 13,993 firm‐year observations of US nonfinancial firms from 2018 to 2024, we estimate fixed effects and two‐step system GMM models.
Beyza Gürel +2 more
wiley +1 more source
Attitude of Romanian Medical Students and Doctors toward Business Ethics: Analyzing the Influence of Sex, Age, and Ethics Education. [PDF]
Eur J Investig Health Psychol Educ, 2023 Constantin GD +7 more
europepmc +1 more source
Digital Product Passports in Fashion: A Strategic Framework for Implementation
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study investigates the role of the Digital Product Passport (DPP) in promoting transparency, traceability, and sustainability within the fashion industry. As the fashion sector faces significant environmental and social challenges, including resource depletion, pollution, and unethical labor practices, the DPP offers a potential solution ...
Laura Macchion
wiley +1 more source
Ethical Decision-Making in Medical Practice: The Role of Moral and Business Philosophies. [PDF]
Healthcare (Basel)Constantin GD +7 more
europepmc +1 more source
Digital and Gender Attributes of IC in Sustainability Reporting of Italian Firms
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Italian listed enterprises increasingly rely on intellectual capital (IC) to enhance competitiveness and sustainability performance. As IC, comprising human, structural, and relational capital, is rarely recognised in financial statements due to the lack of standardised frameworks, its disclosure has gained relevance in sustainability ...
Alessandra Buonasera, Simona Catuogno
wiley +1 more source
Health Technologies and Impermissible Delays: The Case of Digital Breast Tomosynthesis. [PDF]
Sci Eng EthicsRosenqvist S, Dustler M, Brännmark J.
europepmc +1 more source
From Nonfinancial Reporting to Management Control: A GRI‐Based Sustainability Balanced Scorecard
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The integration of sustainability into strategic management systems has shifted from a reporting‐oriented exercise to a challenge of implementation, control, and accountability. Although the SBSC is widely acknowledged as a suitable framework to embed environmental and social objectives into strategy execution, its practical application ...
Piedad Ortiz‐Fernández +2 more
wiley +1 more source
Comparative analysis of the impact of chickenpox and herpes zoster vaccination in Belgium under two different exogenous boosting mechanisms. [PDF]
PLoS OneWambua J +4 more
europepmc +1 more source
AI‐Enhanced Laser Manufacturing: A Social Life Cycle Perspective From the White Goods Industry
Corporate 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
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines the maturity of supplier‐related environmental disclosures in sustainability reports of top environmental, social, and governance (ESG)‐performing Brazilian companies. A content analysis of 67 reports from firms listed on the Corporate Sustainability Index (CSI) was conducted using the CRITIC method to weight disclosure ...
João Vyctor Brás dos Santos +6 more
wiley +1 more source