Results 151 to 160 of about 11,877 (293)

Social Accounting for Work‐Related Injuries: Towards a Sustainable Management of Social Externalities

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The present study seeks to advance the understanding of the determinants of occupational injuries, thereby enhancing both academic knowledge and decision‐making in the management and implementation of occupational health and safety measures.
Rosa María Cañaveras Perea   +2 more
wiley   +1 more source

Lessons and Possibilities: Notes regarding CSRD in Puerto Rico

open access: yes, 2000
Table of Contents INTRODUCTION CONTEXT AND METHODOLOGY MACRO-LESSONS REGARDING PUERTO RICAN CSRD IMPLEMENTATION PUERTO RICO’S FOUR MODELS REFLECTIONS ON THE LAB AND PRDOE CSRD EFFORTS WITH PUERTO RICAN EDUCATORS CONCLUSION For U.S.
Smith, Patti   +3 more
core  

Ethical Behaviour and Corporate Financing. The Case of ‘Legality Rating’

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The financial crisis has heightened awareness of ethical and legal issues in the business context. Corporate ethical behaviour is increasingly measured through sustainability ratings. Since 2012, in Italy, the introduction of a sustainability rating, namely the legality rating (LR), has served as an innovative ‘label’ for socially responsible ...
Federica Doni   +3 more
wiley   +1 more source

When Sustainability Reporting Becomes a Strategy: The Impact of Financial Performance and Institutional Pressures From EU Sustainability Reporting Regulations on ESG Decoupling

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Mitigating environmental, social, and governance (ESG) decoupling is essential to advancing reliable sustainability disclosure and ensuring that ESG reporting fulfills its intended purpose. This study aims to provide critical insights into the organizational and contextual elements that could intensify or diminish ESG decoupling. Using a multi‐
Catarina Cepêda   +2 more
wiley   +1 more source

Designing Governance for ESG: Incentive and Oversight Complementarities in Corporate Sustainability Performance

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates how internal governance design supports credible ESG performance by distinguishing between Incentive and Oversight Architectures. Using 13,993 firm‐year observations of US nonfinancial firms from 2018 to 2024, we estimate fixed effects and two‐step system GMM models.
Beyza Gürel   +2 more
wiley   +1 more source

Reporting of Sustainability Information Under the CSRD

open access: yes
Abstract This chapter explores the consequences of the Corporate Social Responsibility Reporting Directive (CSRD) on family firms. The European Commission (EC) extends under the CSRD the number of reporting companies from approximately 12,000 to 50,000, with the greatest increase in Germany. For 2025, around 13,000 German private family firms
Ralf Ebner, Alexandra Knoth
openaire   +1 more source

Serum Glutamate in Dry Eye Disease: Associations with Symptoms and Clinical Signs. [PDF]

open access: yesDiagnostics (Basel)
Desai B   +7 more
europepmc   +1 more source

When the CSRD-tsunami hits the industry

open access: yes
The recent Corporate Sustainability Reporting Directive (CSRD) has significantly altered the regulatory landscape in Europe, exposing substantial pressure on large and medium-sized companies.
Sabelfeld, Lana,   +2 more
core  

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