Results 151 to 160 of about 5,157 (256)

Time Driven Activity‐Based Costing and Social Life Cycle Assessment: An Integrated Framework for Social Sustainability Accounting

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Integrating sustainability not only into corporate strategy and product design is essential to address pressing global challenges. This study proposes a framework that integrates social life cycle assessment (S‐LCA) into time‐driven activity‐based costing (TD‐ABC) to manage both social and economic issues by assessing social impacts across ...
Widiene Essouid   +4 more
wiley   +1 more source

Governing Sustainability After IPO: Corporate Governance Mechanisms and ESG Pillar Trajectories in the Euro Area

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study provides exploratory evidence on whether going public may act as a catalyst for corporate sustainability and examines whether board‐level governance arrangements shape post‐IPO sustainability trajectories. Drawing on a formal conceptual framework that integrates agency theory, legitimacy theory, and the resource‐based view as ...
Salvatore La Barbera
wiley   +1 more source

Financial Health and Environmental Transparency in the Catalan Pharmaceutical Sector (2019–2023)

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between financial health (2019–2023) and the transparency of environmental information disclosure in leading Catalan pharmaceutical companies. Based on an economic–financial analysis of financial statements and environmental information reported in accordance with the European Sustainability Reporting ...
Núria Arimany‐Serrat   +3 more
wiley   +1 more source

The LiverCare intervention: implementing structured palliative care in hepatology - a multicenter mixed-methods feasibility study in patients with cirrhosis. [PDF]

open access: yesBMC Palliat Care
Grønkjær LL   +10 more
europepmc   +1 more source

Is the EU Sustainable Finance Disclosure Regulation (SFDR) an Opportunity or a Boundary for European Thematic Mutual Funds? A Difference‐in‐Differences Approach

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The EU Sustainable Finance Disclosure Regulation (SFDR) introduces an ESG‐product classification (Article 8 and 9) to harmonize sustainability‐disclosure standards. However, the SFDR does not specify the sustainability practices of these products.
Mercedes Alda
wiley   +1 more source

Affordable Indocyanine Green Imaging: A Handmade Low-Cost Camera for Lymphatic Surgery Application. [PDF]

open access: yesAesthet Surg J Open Forum
Heymans S   +6 more
europepmc   +1 more source

CEO Age and Corporate Environmental Performance: Evidence From French Listed Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates the impact of CEO age on corporate environmental performance in the case of France, a country characterized by a strong commitment to sustainable development, emphasis on gender diversity, and elitism in the selection of corporate leaders. Using a sample of French firms listed on Euronext Paris between 2006 and 2024, we
Mehwish Yousaf, Pascal Nguyen
wiley   +1 more source

Current state and potential of hospitals for automated healthcare-associated infection surveillance: data from 24 European countries, 2022 to 2023. [PDF]

open access: yesEuro Surveill
Rüther FD   +8 more
europepmc   +1 more source

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