Results 131 to 140 of about 995 (204)
Sustainability and Earnings Quality: The Moderating Role of Institutional Factors
Corporate 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 F. Garrido Navia +3 more
wiley +1 more source
Corporate Sustainability Transition: Methodological Analysis for a Rating Model
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study introduces a new rating model for the evaluation of corporate sustainability, addressing the inconsistencies and divergences that characterize current ESG assessment systems. The model is hierarchically structured, comprising 99 indicators organized into 19 modules, and is designed to be adaptable by sector and firm size.
Riccardo Censi +3 more
wiley +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 +3 more
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT To meet rising sustainability demands, companies increasingly use social media to communicate product‐related CSR initiatives. Consumers' interactions with these messages largely depend on the messages' perceived credibility. However, there remains limited understanding of how firms combine communication characteristics into distinct patterns ...
Judith Derenthal, Waldemar Toporowski
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This paper aims to analyze the effect of board tenure on firms' waste management disclosure and explore whether this effect is amplified by board gender and cultural diversity. The analysis is based on data from 832 large firms worldwide from 2011 to 2020.
Isabel‐María García‐Sánchez +3 more
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study investigates the adoption of Diversity and Inclusion (D&I) standards among Italian small and medium‐sized enterprises (SMEs), focusing on the international guideline ISO 30415:2021 and the national certification UNI/PdR 125:2022. Using survey data from 866 SMEs across six manufacturing and service industries and applying descriptive
Laura Bravi +2 more
wiley +1 more source
Does ESG Performance Reduce Default Risk in Insurance Firms? Evidence From Life and Non‐Life Sectors
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines whether environmental, social, and governance performance is associated with lower default risk in European insurance firms, and whether the strength of this association differs between life and non‐life business models.
S. Miani, M. Mantovani, E. Palmieri
wiley +1 more source
Environmental Policy and Governance, EarlyView.ABSTRACT Nature‐based solutions (NBS) for climate adaptation encompass a range of approaches that work with nature to increase resilience to climate change while providing ecological, economic and social co‐benefits. These solutions have frequently been put forward for application in urban contexts, such as the creation of urban forests, but can ...
Anita Vollmer +2 more
wiley +1 more source
How Changing Narratives About the Future Shape Policymaking for the Long Term
European Policy Analysis, EarlyView.ABSTRACT How can we explain decisions by governments to engage in policy investments—accepting short‐term costs in return for anticipated gains in the longer term—after previously sustaining the status quo? Our article examines the role of narratives in changing expectations about the future as a key driver of intertemporal policymaking. In light of an
Pieter Tuytens, Charlotte Haberstroh
wiley +1 more source
European Policy Analysis, EarlyView.ABSTRACT This article addresses a critical issue in evidence‐informed policymaking: the challenge of translating knowledge into policy outputs amidst the complex interplay between research and politics. It discusses the concept of “blocked learning,” where individual‐level learning fails to scale up to organizational and policy levels, thus impeding ...
Thenia Vagionaki
wiley +1 more source