Results 141 to 150 of about 11,877 (293)

Nachhaltigkeitsberichterstattung nach CSRD : zukunftsfähige Lösung oder bürokratischer Alptraum

Die Corporate Sustainability Reporting Directive (CSRD) stellt eine wesentliche Entwicklung in der Nachhaltigkeitsberichterstattung dar, indem sie die unternehmerische Transparenz und Verantwortlichkeit durch die Einhaltung einheitlicher ...
Dauerer, Andreas, Pfister, Matthias
core   +1 more source

What Do We Know About How Companies Manage Waste? The Effect of Tenure and Diversity of Directors on Disclosures

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper aims to analyze the effect of board tenure on firms' waste management disclosure and explore whether this effect is amplified by board gender and cultural diversity. The analysis is based on data from 832 large firms worldwide from 2011 to 2020.
Isabel‐María García‐Sánchez, Beatriz Aibar‐Guzmán, Salvador Marín‐Hernández, Esther Ortiz‐Martínez   +3 more
wiley   +1 more source

How leadership styles make a difference when implementing CSRD

This research gives an answer to the question of how leadership affects the implementation of CSRD according to the CEOs of SMEs and large companies. This research question is addressed by using two concepts: leadership support for CSRD implementation ...
Timmermans, Maaike
core  

Do ESG‐Related Managerial Capabilities Pay Off for SMEs? Evidence From the Small and Medium‐Sized Enterprise ESG Capability Measure (SM‐ESG)

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Large companies have a long track record of environmental, social, and governance (ESG) initiatives, whereas many small and medium‐sized enterprises (SMEs) lag in adopting sustainability‐related practices, often acting voluntarily or in response to stakeholder pressures and incentives.
Vivien Csapi, Mónika Galambosné Tiszberger, Gábor Márkus, Ákos Tóth‐Pajor, Petra Putzer   +4 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

Life Cycle Analysis as a Sustainable Governance Lever for Environmental Performance: Evidence From French SBF 120 Companies

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study draws on neo‐institutional theory, stakeholder theory, and the resource‐based view to examine the relationship between the use of Life Cycle Analysis (LCA) and firms' Environmental Performance (EP). Focusing on French companies listed on the SBF 120 index from 2002 to 2021, it investigates how LCA adoption influences EP across three
Nesrine Ben Ismail, Sami Ben Larbi
wiley   +1 more source

Identification of proteins interacting with the N-terminal half of endoribonuclease RNase E in <i>Escherichia coli</i>. [PDF]

RNA Biol
Göpel Y, Durica-Mitic S, Boyko S, Dudys P, Amman F, Schnetz K, Görke B.   +6 more
europepmc   +1 more source

CSRD och dess påverkan på revisionsbranschen [PDF]

Det nya hållbarhetsdirektivet Corporate Sustainability Reporting Directive (CSRD) är en viktig del av EU:s agenda för en hållbar utveckling. Direktivet innebär strängare krav på hur hållbarhetsrapporteringen ska utformas.
Jungbeck, Caroline, Fezarit, Imee Louiza
core  

Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The European Union introduced the Corporate Sustainability Reporting Directive (CSRD) with the aim of aligning the “walk”—the implementation of substantive sustainability practices—and the “talk”—their representation in sustainability reporting.
Andrea Caccialanza, Mirta Casati, Marco Angelo Marinoni   +2 more
wiley   +1 more source

Virulence Regulation and Lifestyle Transitions: The Role of c-di-GMP and Two-Component Systems in Erwinia amylovora and Their Evolutionary Context Within Enterobacterales. [PDF]

Mol Plant Pathol
Niroula D, Bhandari K, Sundin GW, Joshi JR.   +3 more
europepmc   +1 more source