Results 171 to 180 of about 11,877 (293)

CSR Disclosure and Operating Performance in the Agri‐Food Manufacturing Industry: Evidence From Southern Europe

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores the relationship between corporate social responsibility (CSR) disclosure and operating profitability in the agri‐food manufacturing industry of Southern Europe, focusing on Extremadura (Spain). From an initial pool of 284 firms, the final sample comprised 185 companies after excluding inactive or non‐reporting cases.
Ángel Sabino Mirón Sanguino, Maria Pache Durán, Triana Arias Abelaira, María Beatriz Corchuelo Mártinez Azua   +3 more
wiley   +1 more source

Digital and Gender Attributes of IC in Sustainability Reporting of Italian Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Italian listed enterprises increasingly rely on intellectual capital (IC) to enhance competitiveness and sustainability performance. As IC, comprising human, structural, and relational capital, is rarely recognised in financial statements due to the lack of standardised frameworks, its disclosure has gained relevance in sustainability ...
Alessandra Buonasera, Simona Catuogno
wiley   +1 more source

Protein domain-specific genotype-phenotype correlation study of neurofibromatosis type 1. [PDF]

Sci Rep
Ou M, Ho SK, Luk HM, Cheng SS, Lee MM, Lam TW, Lo IF, Luo R.   +7 more
europepmc   +1 more source

Do CSR Committees Pay Off? Direct and Indirect Links to Financial and ESG Performance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporate boards increasingly delegate sustainability oversight to dedicated CSR committees, yet evidence on whether these committees improve corporate performance remains mixed. This study argues that part of this inconsistency arises because prior research often emphasizes overall associations between CSR committees and performance without ...
Ana Isabel Lopes
wiley   +1 more source

Meta-analysis of duration of venous thromboembolism risk following hospitalization in surgical and medical patients. [PDF]

J Vasc Surg Venous Lymphat Disord
Jreij G, Crone C, Wiley A, Kankaria A, Lin MS, Mayorga-Carlin M, Sahoo S, Sorkin JD, Lal BK.   +8 more
europepmc   +1 more source

CSRD ja NFRD: Kestävyysraporttien vertailukelpoisuus suomalaisissa teollisuusyrityksissä

Kestävän kehityksen merkitys liiketoiminnassa on kasvanut viime vuosina erilaisten kestävyyttä edistävien tavoitteiden sekä sopimusten, kuten Pariisin ilmastosopimuksen sekä YK:n Agenda 2030 -toimintaohjelman myötä.
Hietanen, Mikael
core  

Environmental Responsibility and Financial Performance: The Mediating Role of Sales in Korean Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates the mediating role of sales in the relationship between environmental responsibility (ER) and financial performance (FP) through the lens of green consumerism. Using Korean ESG ratings between 2019 and 2022 and financial data from the Kis‐Value Database, we show that ER does not directly enhance FP but indirectly ...
Arturo Garcia, Sang‐Ho Lee
wiley   +1 more source

Burn Pit Smoke Exposure and Sleep Apnea in US Veterans: A Retrospective Cohort Study. [PDF]

Med Care
Agrawal R, Razjouyan J, Glick DR, Jones MB, Ramezani A, Maghsoudi A, Helmer DA, Sharafkhaneh A.   +7 more
europepmc   +1 more source

Sustainability reporting software in the scope Of CSRD - integration of generative AI for enhanced CSRD reporting

This thesis explores the development of sustainability reporting software, with a focus on the Corporate Sustainability Reporting Directive (CSRD). It comprehensively evaluates existing software solutions, examining their key features and assessing their
Stieler, Julia Sophie
core  

A Meta‐Analytic Review of Board Characteristics and Carbon Emission Disclosure: The Moderating Effect of Contextual Factors

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The relationship between board governance and corporate carbon emission disclosure remains persistently inconsistent across the empirical literature, despite decades of accumulated evidence. Drawing on agency, stakeholder, legitimacy, institutional, and upper echelons perspectives within a single analytical framework, we conduct a three‐level ...
Mohamed Hegazy, Diego Prior, Mahmoud Zarea   +2 more
wiley   +1 more source