Results 201 to 210 of about 603,536 (297)

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

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

Is It Possible to Create Financial Value Through Sustainability Strategies in Asset Management? The View of Occupational Pension Funds

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper examines whether occupational pension funds (OPFs) apply a strategic and long‐term logic when assessing ESG practices in their investee firms. Using discourse analysis of semi‐structured interviews with asset managers and workers' representatives, we examine whether Spanish OPFs look beyond compliance‐driven CSR and consider the ...
Manuel Moreno‐García   +3 more
wiley   +1 more source

Sustainability Assessment of Micro, Small, and Medium Enterprises: A Systematic Review and Hybrid Architecture for Credible, Salient, and Legitimate Knowledge Governance

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainability assessment advances corporate social responsibility toward inclusive development. Widely recognized approaches prove inadequate for micro, small, and medium enterprises (MSMEs), resulting in fragmented proliferation that hinders cumulative knowledge.
Luísa Couto Gonçalves de Souza   +2 more
wiley   +1 more source

Supplier Environmental Assessment in Sustainability Reporting: Evidence From Top ESG‐Performing Brazilian Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the maturity of supplier‐related environmental disclosures in sustainability reports of top environmental, social, and governance (ESG)‐performing Brazilian companies. A content analysis of 67 reports from firms listed on the Corporate Sustainability Index (CSI) was conducted using the CRITIC method to weight disclosure ...
João Vyctor Brás dos Santos   +6 more
wiley   +1 more source

Drivers of Sustainability Disclosure in the Healthcare Sector: Empirical Evidence From Portugal

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the determinants of online sustainability disclosure in the Portuguese public hospital sector, contributing to the growing literature on sustainability disclosure in healthcare organizations from a context that remains largely underexplored.
Yolanda Ramírez, Francisco Montero
wiley   +1 more source

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