Results 141 to 150 of about 441,990 (388)

Circular Economy Disclosure and ESG Performance: Signal, Substance, or Symbol?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The study examines whether circular economy (CE) disclosures lead to tangible environmental improvements reflected in ESG performance or primarily serve reputational objectives linked to greenwashing. It investigates how disclosures on energy efficiency, resource reduction, water efficiency, and emission reduction influence ESG performance and
Chiara Leggerini   +3 more
wiley   +1 more source

The Influence of Corporate Social Responsibility Activity Toward Customer Loyalty Through Improvement of Quality of Life in Urban Area [PDF]

open access: yes, 2011
The success of Corporate Social Responsibility (CSR) activities can create competitive advantage by influencing customer responses to firms’ offering.
Balqiah, T. E. (Tengku)   +2 more
core   +1 more source

Accounting for Impact: How Shipping Partnerships Drive e‐SDG Accountability for Climate Change Measures

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The literature addresses decarbonisation technologies and stakeholder engagement separately, without considering partnership practices, accountability frameworks and environmental performance measurement for environmentally Sustainable Development Goals (e‐SDGs) in shipping companies.
Assunta Di Vaio   +3 more
wiley   +1 more source

European Ports as Energy Hubs: A Sustainability Index to Assess Territorial Development

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The capacity of ports to act as energy hubs is increasingly relevant in light of sustainability challenges and global crises like the Ukraine conflict, the COVID‐19 pandemic and energy scarcity. Numerous international and national initiatives are shaping the future of port development to address environmental and economic concerns.
Paolo Mazzocchi   +3 more
wiley   +1 more source

Current trends in scientific research on sustainability reporting

open access: yesЕкономіка, управління та адміністрування
This article is devoted to analyzing the current state and evolution of scientific discourse on sustainable development reporting, with a particular focus on the narrative component, which is a key tool for presenting non-financial information.
O.S. Fedorova
doaj   +1 more source

Pengungkapan Corporate Social Responsibility Dan Earnings Management : Motivasi Oportunis Atau Etis ? [PDF]

open access: yes, 2011
This study aims to examine the relationship between CSR disclosure and earnings management. The research was interesting to do because the results of previous studies are are varied and specifically using industry differs from previous studies.
Eriandani, Rizky
core  

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