Results 221 to 230 of about 7,937,533 (302)

Harmonizing Social Impact Assessment in the Bioeconomy: A Cross‐Regional Fuzzy‐Delphi Approach

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The bioeconomy transition risks underrepresenting social sustainability, while existing Social Life Cycle Assessment (S‐LCA) applications remain insufficient for comparison and decision support due to heterogeneous and non‐standardized selection of social impact categories. This study proposes a cross‐regional baseline set of impact categories
Julia Lessa Feitosa Virgolino   +2 more
wiley   +1 more source

Utility and Emotion: A Combined Economic‐Psychological Approach to Understanding Consumer Preferences for Social Farming Products

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACTSocial farming integrates agricultural activities with social and rehabilitative functions, offering significant benefits to communities. However, its economic sustainability depends, among other factors, on consumer acceptance and willingness to pay a premium for its products.
Francesca Moino   +5 more
wiley   +1 more source

Culture Matters: Board Gender Diversity and ESG Disclosure in Family Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study analyses how board gender diversity (BGD) affects ESG disclosure in family businesses, focusing on the moderating role of national cultural dimensions. It analyzes a sample of listed non‐financial firms operating in European Union countries.
Anna Maria Moisello   +2 more
wiley   +1 more source

Regulatory Convergence and Divergence in ESG Reporting in the Indo‐Pacific Region

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) reporting has evolved significantly globally over the past few decades. Many countries are now signatories to international agreements such as the United Nations Framework Convention on Climate Change (UNFCCC) and the Paris Agreement, with increasing commitments to emissions reduction targets and the
Michele John   +6 more
wiley   +1 more source

The European Union's Corporate Sustainability Reporting Directive as Enforced Institutional Change

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The year 2025 marked an important phase in the implementation of the Corporate Sustainability Reporting Directive (CSRD) with companies of a certain size in the European Union (EU) being obliged to report for the first time under CSRD rules.
Taina Tervonen   +2 more
wiley   +1 more source

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