Results 231 to 240 of about 3,947 (298)

Managing Sustainability‐Related Human Rights Risks: The Role of Multilevel Governance and Institutional Accountability

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainability‐related human rights risks, including forced labour, labour exploitation and other forms of human rights abuse, remain persistent challenges across countries, particularly where corporate accountability and national institutional frameworks are weak.
Doaa Shohaieb   +3 more
wiley   +1 more source

The Evolution and Integration of ESG Reporting: A Framework for Sustainable Business Accountability

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how multinational corporations incorporate Environmental, Social, and Governance (ESG) reporting frameworks to foster trust, enhance legitimacy, and move beyond mere symbolic disclosure. A qualitative comparison of Microsoft and Unilever from 2020 to 2023 assesses how both firms integrate leading standards, including GRI ...
Gabriela Marques Alves Aguiar
wiley   +1 more source

Pulsed ESR

open access: yesOyo Buturi, 1994
YAMASAKI, Satoshi, ISOYA, Junichi
openaire   +1 more source

Strategic Implications of Mandatory ESG Assurance and Its Impact on Competitive Advantage: Evidence From European Market Reactions

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The EU has recently introduced, for the first time, a market‐wide mandatory assurance requirement for sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD). The directive mandates that affected firms obtain independent third‐party assurance for their ESG reports. This study examines the equity market's reaction
Zelalem Abay
wiley   +1 more source

The Heterogeneous Impact of Non‐Financial Reporting Directive Legal Implementation on ESG Performance in EU‐Listed Companies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of EU Directive 2014/95/EU (NFRD) on the Environmental, Social and Governance (ESG) performance of EU‐listed companies, focusing on variations across ESG dimensions and national institutional contexts. Using a dataset of 19,036 observations from 2010 to 2022, we apply a time‐varying Difference‐in‐Differences ...
Yuqing Xiao, Antonio Somoza
wiley   +1 more source

Recruitment of ESR

open access: yes
Recruitment of ESR Recruitment of the selected ESR with full employment ...
openaire   +1 more source

Carbon Dot Nano‐Spacers in Triazine Networks for Integrated Photothermal Seawater Desalination and H2O2 Production

open access: yesCarbon Energy, EarlyView.
Cyanated carbon dots (CN‐CDs) are synthesized by the hydrothermal method with carboxymethyl cellulose and cyanobenzoic acid, and CD‐CTN is obtained in situ via cyclotrimerization of CN‐CDs. CD‐CTN possesses excellent photothermal catalytic H2O2 production in seawater, and desalted H2O2 could be obtained, which demonstrates the practical application for
Xiaoxia Chen   +13 more
wiley   +1 more source

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