Results 131 to 140 of about 11,877 (293)

Substantive or Symbolic? Analyzing the Quality of Impact Reports in Italian B‐Corps Through Legitimacy Theory

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainability reporting has become increasingly compelling, particularly among hybrid organizations such as B‐Corps, which seek to balance profit and purpose and are required to publish annual Impact Reports. This study assesses the completeness of disclosed information in the 2022 Impact Reports of 74 Italian B‐Corps, drawing on legitimacy ...
Laura Ferraro, Franco Ernesto Rubino, Carmelo Arena, Diego Mazzitelli   +3 more
wiley   +1 more source

CSRD has become SICS [PDF]

SICS Software-Intensive Cyber-Physical Systems, 2019
openaire   +1 more source

CSRD Implementering : Utmaningar med Datainsamling och Värdeskapande

This thesis explores the challenges and opportunities associated with the implementation of the Corporate Sustainability Reporting Directive (CSRD) within the European Union.
Samak, Josef
core   +1 more source

The Link Between Financial Auditors and Corporate Social Responsibility: A Review of Empirical Studies and Implications for Future Research

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Based on stakeholder agency theory, this structured literature review included 89 empirical quantitative studies published between 2013 and the present on the complex relationship between financial auditors and corporate social responsibility (CSR) outcomes. We created a research framework based on DeFond and Zhang's (2014) taxonomy and the bi‐
Patrick Velte
wiley   +1 more source

CSRD: Corporate Challenges of the Directive : From voluntary to mandatory: The impact of CSRD on corporate sustainability efforts

Bakgrund: Många företag står idag inför en omställning inom hållbarhetsrapportering från frivilliga initiativ till obligatoriska krav till följd av EU:s CSRD (Corporate Sustainability Reporting Directive).
Liljedahl, Arvid, Berg, Oliver
core   +1 more source

CSRD: Wendepunkt in der Unternehmensberichterstattung : Überblick zum aktuellen Stand der Nachhaltigkeitsberichterstattung nach CSRD für Unternehmen

Dieser Artikel bietet einen Überblick über die aktuelle Entwicklung der Nachhaltigkeitsberichterstattung nach der Corporate Sustainability Reporting Directive (CSRD).
Dauerer, Andreas, Pfister, Matthias
core  

Landscape of Research on Accounting Scope 3 Emissions: A Review of Methodologies and Data

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Scope 3 emissions have been proposed as a critical metric for evaluating corporate carbon footprint, identifying emission sources, and developing mitigation solutions. Yet, widespread corporate reporting of Scope 3 emissions remains limited, highlighting a critical gap in both research and practice.
Zeyu Wang, Klaus Hubacek, Xin Sun, Franco Ruzzenenti   +3 more
wiley   +1 more source

The Role of National Culture in ESG Risk Management: Empirical Evidence From STOXX Europe 600

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates the role of national culture in influencing firms' Environmental, Social, and Governance (ESG) risk management. Anchored to institutional theory, the research focuses on Hofstede's national cultural dimensions (power distance, individualism, long‐term orientation, and uncertainty avoidance) as factors associated with ...
Alberto Tonelli, Giorgia La Barbera, Simona Fiandrino, Donatella Busso   +3 more
wiley   +1 more source

Assessing the impact of the CSRD: insights from four large Italian companies [PDF]

LAUREA MAGISTRALENel 2021, la Commissione Europea ha presentato la Corporate Sustainability Reporting Directive (CSRD), una normativa volta a trasformare la rendicontazione delle informazioni non finanziarie da parte delle aziende.
COLOMBO, MATTIA
core  

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