Results 211 to 220 of about 973,483 (281)

Evolution of Non‐Financial Reporting in Non‐Profit Organizations: The State of the Art

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the evolution of non‐financial reporting in nonprofit organizations (NPOs) and maps the intellectual and thematic development of the field. A scoping review was combined with bibliometric analysis and manual content analysis to examine 59 peer‐reviewed articles published between 2014 and 2026. Results indicate that research
Beatrice Meo   +2 more
wiley   +1 more source

From Dictionaries to Deep Learning: A Systematic Mapping Review of the Natural Language Processing Tasks Used to Analyze Sustainability Reports

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study aims at shedding light on the vast landscape of natural language processing (NLP) tasks used when analyzing sustainability reports or sustainability within integrated annual reports. A systematic literature review is carried out, identifying 160 studies of relevance.
Hannes Cordes
wiley   +1 more source

Stakeholder Divergence in Sustainability Materiality Assessments: Evidence From a European Corporate Group Under the Corporate Sustainability Reporting Directive

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines differences in stakeholders' perceptions of ESG issues in a European corporate group and their implications for double materiality assessment under the Corporate Sustainability Reporting Directive. Drawing on stakeholder theory, it analyses survey responses from 15 stakeholder groups and compares perceived ESG importance ...
Agnieszka Szulc‐Obłoza   +4 more
wiley   +1 more source

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