Results 151 to 160 of about 6,038,985 (299)

From Nonfinancial Reporting to Management Control: A GRI‐Based Sustainability Balanced Scorecard

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The integration of sustainability into strategic management systems has shifted from a reporting‐oriented exercise to a challenge of implementation, control, and accountability. Although the SBSC is widely acknowledged as a suitable framework to embed environmental and social objectives into strategy execution, its practical application ...
Piedad Ortiz‐Fernández   +2 more
wiley   +1 more source

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley   +1 more source

Harmonizing Social Impact Assessment in the Bioeconomy: A Cross‐Regional Fuzzy‐Delphi Approach

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The bioeconomy transition risks underrepresenting social sustainability, while existing Social Life Cycle Assessment (S‐LCA) applications remain insufficient for comparison and decision support due to heterogeneous and non‐standardized selection of social impact categories. This study proposes a cross‐regional baseline set of impact categories
Julia Lessa Feitosa Virgolino   +2 more
wiley   +1 more source

Intersecting Structures and Gendered Perceptions in Entrepreneurship: A Life‐Course Comparison of Institutional Inclusivity in Italy and the United Kingdom

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Using Global Entrepreneurship Monitor (GEM) 2024 data for Italy and the United Kingdom, this study examines how gender gaps in entrepreneurial perceptions, measured as perceived entrepreneurial skills and fear of failure, vary across age and education within contrasting institutional regimes.
Giusy Sica   +4 more
wiley   +1 more source

Integrated criminology and biological related criminology facing white collar crime

open access: yes, 2015
During the last two decades the rise of integrated approaches and biosocial approaches has given criminology a fresh theoretical and empirical approach.
Alalehto, Tage,
core  

Relational Capital and Sustainable Development in Developing Economies: A Systematic Review of Pathways, Practises and Impacts

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study critically examines the role of relational capital (RC) in shaping the sustainable development of small and medium‐sized enterprises (SMEs). Although RC is widely recognised as a strategic resource, existing evidence remains fragmented, context‐dependent and theoretically underdeveloped.
Rana Kayyal, Ali Meftah Gerged
wiley   +1 more source

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