Results 91 to 100 of about 124 (116)

Does ESG Uncertainty Matter for Renewable and Nonrenewable Energy Consumption? Policy Implications in the Context of SDG 7 and SDG 13

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT In the discourse on environmental sustainability and energy security, energy management is an inevitable policy issue that requires research‐based solutions. Based on this, the present study contributes by examining the impact of environmental, social, and governance (ESG) uncertainty on energy consumption patterns in the USA from 2002 to 2024.
Naif Alsagr, Qasim Raza Syed, Ahsan Anwar   +2 more
wiley   +1 more source

Environmental Management Control Systems and Environmental and Economic Performance: Do Country Characteristics Matter?

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Using an integrated framework that combines the natural resource‐based view with contingency theory, this study examines how environmental management control systems (EMCS) build multinational firms' environmental capabilities and balance their environmental and economic performance while accounting for cross‐country contextual conditions.
Kimitaka Nishitani, Thomas W. Guenther, Qi Wu, Edeltraud Guenther, Katsuhiko Kokubu   +4 more
wiley   +1 more source

The Sustainability Revolution: How Generative AI Powers Ethical and Transparent Global Supply Chains

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how generative artificial intelligence (GenAI) can strengthen transparency and sustainability in global supply chains. Specifically, it distinguishes between (i) GenAI‐enabled sustainability reporting (i.e., automated generation of auditable narrative disclosures from multi‐tier supply chain data) and (ii) predictive ...
Rizwan Matloob Ellahi, Jawaid Ahmed Qureshi, Muhammad Hamza Farooqui, Syed Muhammad Abbas Shah, Fizzah Ayub   +4 more
wiley   +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, Belén Payán‐Sánchez, Eva Carmona‐Moreno   +2 more
wiley   +1 more source

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

Corporate 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, Claudia Coutinho‐Nóbrega, Nicholas M. Holden   +2 more
wiley   +1 more source

Sustainability Assessment of Micro, Small, and Medium Enterprises: A Systematic Review and Hybrid Architecture for Credible, Salient, and Legitimate Knowledge Governance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainability assessment advances corporate social responsibility toward inclusive development. Widely recognized approaches prove inadequate for micro, small, and medium enterprises (MSMEs), resulting in fragmented proliferation that hinders cumulative knowledge.
Luísa Couto Gonçalves de Souza, Laura Proença Guimarães, Maria Auxiliadora Drumond   +2 more
wiley   +1 more source

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

Governing Sustainability After IPO: Corporate Governance Mechanisms and ESG Pillar Trajectories in the Euro Area

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study provides exploratory evidence on whether going public may act as a catalyst for corporate sustainability and examines whether board‐level governance arrangements shape post‐IPO sustainability trajectories. Drawing on a formal conceptual framework that integrates agency theory, legitimacy theory, and the resource‐based view as ...
Salvatore La Barbera
wiley   +1 more source

Regulatory Convergence and Divergence in ESG Reporting in the Indo‐Pacific Region

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) reporting has evolved significantly globally over the past few decades. Many countries are now signatories to international agreements such as the United Nations Framework Convention on Climate Change (UNFCCC) and the Paris Agreement, with increasing commitments to emissions reduction targets and the
Michele John, Anulipt Chandan, Shaji Joseph, S. Vijayakumar Bharathi, Kazuyo Matsubae, Zhao Chuan, Pradthana Jaipong   +6 more
wiley   +1 more source

Character education as curriculum‐making in the humanities: A scoping review

The Curriculum Journal, EarlyView.
Abstract This scoping review examines how character education is conceptualised and enacted within humanities curricula across international contexts. While character education is widely promoted as supporting the development of ethical, civic and relational dispositions, its place within curriculum design remains contested, particularly in subjects ...
Jonathon Sargeant, Kylie Trask‐Kerr
wiley   +1 more source