Results 181 to 190 of about 803,107 (290)

Corporate Human Rights Reporting: A Systematic Literature Review of Determinants and Consequences

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study presents a systematic literature review (SLR) of empirical research on corporate human rights reporting (CHRR), focusing on its determinants and consequences. While expectations for corporate accountability have intensified, research on CHRR remains fragmented across disciplines and contexts.
David Delkus
wiley   +1 more source

Exploring the Role of Competitiveness in Sustainability Standards: Insights From an Animal Welfare Scheme Adopted by Supermarkets

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Research on supermarket‐related voluntary sustainability standards (VSSs) is divided on whether competition helps or hinders efforts to reduce negative social and environmental impacts. This paper examines how the standardization process shapes these outcomes.
Frits Kremer   +3 more
wiley   +1 more source

CSR Sustainability Reporting and Enterprise Value: The Moderating Role of Regulatory Quality in the European Policy Landscape

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The study looks into the relationship between the extent of CSR Sustainability Reporting and Enterprise Value (EV) among European listed companies. The introduction of the Corporate Sustainability Reporting Directive (CSRD) 2022/2464/EU and the European Sustainability Reporting Standards (ESRS) has significantly heightened the demand for ...
Chiara Pia Saraò   +3 more
wiley   +1 more source

Mapping the Landscape of Integrated Reporting: Cross‐Industry Insights and Global Perspectives From a Topic Modeling Approach

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates how companies across different industries emphasize themes within Integrated Reporting (IR), as promoted by the International Integrated Reporting Council (IIRC). As IR gains relevance for advancing Corporate Social Responsibility (CSR) and Environmental, Social, and Governance (ESG) disclosure, understanding sectoral ...
Francesca Culasso   +3 more
wiley   +1 more source

Stakeholder Engagement and SDGS Disclosure: A Systematic Review on Corporate Strategies

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The 2030 Agenda and its Sustainable Development Goals (SDGs) emphasize the importance of sustainability, prompting stakeholders to demand greater transparency from organizations. Understanding how to incorporate the SDGs into their strategies and effectively engage with stakeholders in this process is essential for organizations to navigate ...
Alice Loureiro   +2 more
wiley   +1 more source

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