Results 231 to 240 of about 19,506 (302)

Empirically assessing corporate adaptation and resilience disclosure using AI. [PDF]

NPJ Clim Action
Spacey Martín R, Ranger N, Schimanski T, Leippold M.   +3 more
europepmc   +1 more source

A Social Risk‐Based Approach Supporting Corporate Sustainability Reporting Directive Framework

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Social sustainability is difficult to measure due to its qualitative and context‐specific nature. However, regulatory pressure and stakeholder expectations increasingly require organisations to disclose robust and verifiable information. In this context, the European Corporate Sustainability Reporting Directive (CSRD) sets new sustainability ...
Monica Serreli, Manuela D'Eusanio, Luigia Petti   +2 more
wiley   +1 more source

Digital transformation, ESG performance and enterprise innovation. [PDF]

Sci Rep
Liu X, Wang L.
europepmc   +1 more source

Blockchain Technology in Corporate Social Responsibility Reporting: A Bibliometric Analysis Through the Technology–Organization–Environment (TOE) Lens

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Blockchain technology has emerged as a potential disruptor in non‐financial reporting practices for firms to publicly report their social and environmental impact with its promise of immutability and decentralization. In this context, this study employs a bibliometric analysis to explore the scientific advancements of blockchain applications ...
Nurgul Aiupova, Md. Tota Miah, Krisztina Taralik   +2 more
wiley   +1 more source

Artificial intelligence technology application and corporate ESG performance-evidence from national pilot zones for artificial intelligence innovation and application. [PDF]

Front Artif Intell
Xie H, Luo J, Tan X.
europepmc   +1 more source

Scope 3 Carbon Emissions Assessment for Manufacturing SMEs

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper addresses the challenges facing managers of Small‐ and Medium‐Size Enterprises (SMEs) when conducting environmental sustainability assessment at the value chain level, particularly Scope 3 Greenhouse Gases (GHG) emissions. The paper investigates issues related to data availability and data quality for Scope 3 assessment and ...
Kourosh Halat, Stephen Childe, Nick Golding, John Summerscales   +3 more
wiley   +1 more source

Breaking Down Online and Digital Reporting Practices: A Research Map From Websites to Social Media

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper adopts a mixed research methodology, integrating bibliometric and systematic literature review (SLR) tools, to systematise the academic contributions and the different bodies of knowledge generated over the last decades on online and digital reporting practices, ranging from websites to social media.
Giuseppe Nicolò, Serena Santis, Alberto Incollingo, Paolo Tartaglia Polcini   +3 more
wiley   +1 more source

Navigating the evolution: a comprehensive review of sustainable finance in mergers and acquisitions. [PDF]

F1000Res
Mondal S, Rakshit D, Jee K, Tiwari SC.
europepmc   +1 more source

The Relationship Between Board Diversity and Corporate Environmental Performance: A Meta‐Analysis

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The association between corporate governance mechanisms and corporate environmental performance has gained increasing academic engagement; however, existing empirical studies provide inconsistent results. This study aims at empirically summarizing the results of previous research on the relationship between different characteristics of board ...
My Hanh Doan, Paul Ludwig, Remmer Sassen, Luisa Altenburger   +3 more
wiley   +1 more source

Principles in practice? A policy review of the IOC's environmental sustainability agenda. [PDF]

Front Sports Act Living
Cain A, Callan M.
europepmc   +1 more source