Results 101 to 110 of about 11,877 (293)
CSRD Implementation in the Real Estate Sector
Purpose & research question: The purpose of this study is to ascertain and explain how companies in the real estate sector can utilize various management control systems to implement the Corporate Sustainability Reporting Directive (CSRD).
Hansson, Johanna, Holm, Julia
core +1 more source
The Impact of the CSRD Directive on Sustainability Reporting in SMEs: The Case of Corichem s.r.l.
reservedThis thesis examines the challenges faced by small and medium-sized enterprises (SMEs) in adopting sustainability reporting, a practice traditionally embraced by larger companies.
SARTORI, ELEONORA
core
Business Strategy and the Environment, EarlyView.ABSTRACT In recent years, organizations are adapting their control systems to meet institutional demands for sustainability disclosure. However, the process of integrating sustainability within management control systems (MCSs) remains underexplored, despite extensive literature on sustainability controls.
Anna Lucia Missaglia +3 more
wiley +1 more source
CSRD-direktiivi rahoitusalalla [PDF]
Vastuullisuusraportoinnin merkitys kasvaa rahoitusalalla, kun yritysten tulee noudattaa uusia sääntelyvaatimuksia, kuten Corporate Sustainability Reporting Directive (CSRD) -direktiiviä.
Halmetoja, Valentina, Sjöberg, Samuli
core
Business Strategy and the Environment, EarlyView.ABSTRACT Circular product design (CPD) is central to advancing the circular economy by enabling the narrowing, slowing, and closing of resource flows. Yet, its implementation remains persistently challenging for firms. Prior research has largely framed these challenges as discrete barriers, overlooking the structural contradictions embedded in CPD ...
Vanessa Robertson +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Changing the use of resources and the treatment of waste is an important driver towards sustainable development. While this includes transformation of production processes, it also requires the transition of complete business models towards more circularity.
Patricia Ruffing‐Straube +2 more
wiley +1 more source
The influence of CSRD on the psychological contract
, 2023 The flexibility of work, the introduction of the gig economy and the COVID-19 pandemic have strongly influenced how we work. The employment relationship has adapted to new circumstances over the years. It is important to manage the psychological contract between employer and employee to maintain employment relationships, especially when there are more ...
openaire +1 more source
Intertwining HR Practices and Sustainability: A Cross‐Systematization of the Current Literature
Business Strategy and the Environment, EarlyView.ABSTRACT Nowadays, organizations are experiencing a reorientation of their corporate strategies to pursue the Sustainable Development Goals (SDGs). Here, not only can the concept of sustainability be interpreted in several ways but even each human resource (HR) practice seems to contribute to sustainable business performance differently.
Silvia Barghini +2 more
wiley +1 more source
Nachhaltigkeitsberichterstattung nach CSRD und ESRS – handlungsfähig bleiben in Zeiten der Omnibus-Initiative Auf EU-Ebene hat die Corporate Sustainability Reporting Directive (CSRD) für Berichtsjahre seit 2024 Gültigkeit erlangt.
Scheid, Oliver +2 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT ESG ratings for the same firm‐year often diverge, shaping capital allocation and accountability. Drawing on a structured systematic‐narrative hybrid review, I synthesize evidence across the European Union, the United States, and China and develop a transnational accountability framework that traces divergence through the measurement pipeline ...
Gary Gang Tian
wiley +1 more source