Results 151 to 160 of about 155,038 (228)

The impact of management compliance attention and board faultlines strength on ESG performance: Evidence from Chinese listed companies. [PDF]

PLoS One
Jiang Y, Han F.
europepmc   +1 more source

The Evolution of Environmental, Social, and Governance (ESG) and Risk and Its Implications for Sustainable Finance: A Systematic Literature Review

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Recent literature addressing ESG and risk has increased by 70% since mid‐2022, reflecting a growing interest in sustainable finance. Guided by the PRISMA flow diagram, this paper employs a hybrid systematic review methodology, combining bibliometric analysis with content analysis, to provide a comprehensive overview of the evolution of ESG and
Fahad Asmi, Alain Neher, Alfred Wong
wiley   +1 more source

Can digital transformation enhance labor productivity in enterprises: An analysis from the perspective of business process reengineering. [PDF]

PLoS One
Zhou Y, Lyu J, Li L.
europepmc   +1 more source

Substantive or Symbolic? Analyzing the Quality of Impact Reports in Italian B‐Corps Through Legitimacy Theory

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainability reporting has become increasingly compelling, particularly among hybrid organizations such as B‐Corps, which seek to balance profit and purpose and are required to publish annual Impact Reports. This study assesses the completeness of disclosed information in the 2022 Impact Reports of 74 Italian B‐Corps, drawing on legitimacy ...
Laura Ferraro, Franco Ernesto Rubino, Carmelo Arena, Diego Mazzitelli   +3 more
wiley   +1 more source

Board informal hierarchy, strategic aggressiveness, and corporate ESG performance. [PDF]

PLoS One
Xu J, Xiao Y.
europepmc   +1 more source

Landscape of Research on Accounting Scope 3 Emissions: A Review of Methodologies and Data

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Scope 3 emissions have been proposed as a critical metric for evaluating corporate carbon footprint, identifying emission sources, and developing mitigation solutions. Yet, widespread corporate reporting of Scope 3 emissions remains limited, highlighting a critical gap in both research and practice.
Zeyu Wang, Klaus Hubacek, Xin Sun, Franco Ruzzenenti   +3 more
wiley   +1 more source

Does the reform of the phased reduction of the pension insurance contribution rate benefit the labor income share of enterprises? [PDF]

Front Public Health
Dou C, Liu Y.
europepmc   +1 more source

A Social Entrepreneurship Perspective of De‐Carbonising the Footprint through Recycling Compensation: A Case Study of the NGO Madre Coraje

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This research analyses the carbon footprint of the NGO Madre Coraje, using an integrated methodology that combines the calculator provided by REAS (Red de Economía Alternativa y Solidaria) Navarra and the Life Cycle Assessment (LCA). It quantifies emissions across the three scopes of the Greenhouse Gas Protocol, evaluating both direct and ...
José Fernandez‐Serrano, Juan A. Hueso, Orlando Vega‐Galeano   +2 more
wiley   +1 more source

Investigating sustainable development in transportation enterprises: Novel insights from new institutional economics and human capital theory. Evidence from HCM, Vietnam. [PDF]

PLoS One
Hanh VTK, Nga NH.
europepmc   +1 more source