Results 231 to 240 of about 5,418,586 (366)

Challenges and Enablers in Embedding SDGs Within Sustainability Reports

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores how Sustainable Development Goals (SDGs) are integrated into sustainability reporting (SR), emphasizing the role of reporting in advancing transparency and sustainable development. Using a systematic literature review of 139 academic articles, the research identifies four thematic clusters: Communication, Determinant ...
Francesco Pacchera   +4 more
wiley   +1 more source

Profiling Social Entrepreneurship Orientation Through Machine Learning Predictive Modeling

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the prediction of Social Entrepreneurship Orientation (SEO) in youth using machine learning techniques to generate a robust predictive model. Drawing on a large cross‐country survey of European youth, results indicate that cognitive–attitudinal indicators—such as concern for environmental goals, purpose‐driven motivation ...
Ángel Peiró‐Signes   +2 more
wiley   +1 more source

Sustainability and Earnings Quality: The Moderating Role of Institutional Factors

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The objective of this paper is to examine the impact of firms' sustainability performance on earnings quality, with a particular focus on the moderating role of institutional factors in Latin American countries for the period 2012–2023. A panel data set with 390 companies was structured with information sourced from the London Stock Exchange ...
Juan Garrido   +3 more
wiley   +1 more source

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