Results 211 to 220 of about 4,893,936 (283)

How Firms ‘Speak’ Social: Disclosure Posture as a Stable Strategic Communication Construct in ESG Reporting

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Why do firms subject to identical ESG reporting requirements nevertheless ‘speak’ the Social pillar in different ways? Some foreground numerical indicators; others rely on narrative accounts of policies, systems and stakeholder engagement. This variation in disclosure form, rather than in disclosure coverage, motivates this exploratory study ...
Laurence L. Delina, Leslie Anne L. Yasis
wiley   +1 more source

A Framework for Supplier Management Based on Environmental, Social, and Governance Criteria for Small and Medium‐Sized Enterprises

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporate sustainability, grounded in environmental, social, and governance (ESG) dimensions, has become a strategic imperative for firms seeking competitiveness and resilience. In supply chain management, supplier selection is a key mechanism for translating ESG principles into practice.
Steicy de Souza Jorge Laber   +4 more
wiley   +1 more source

The Hidden Arithmetic of Climate Disclosure: How a Decade of CDP Climate Scores Masks a Large Within‐Firm Rise and an Equally Large Composition Drag

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Using the full population of letter‐graded organisations in the licensed CDP climate score files from 2016 to 2025 (37,450 firm‐years across 8959 firms), this study examines how CDP‐assessed climate disclosure quality evolves over time.
Alexander Ryota Keeley   +3 more
wiley   +1 more source

The ESG Readiness Index Based on Lewin's Field Theory: The Case of the Czech Industrial Sector

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The Corporate Sustainability Reporting Directive (CSRD) imposes comprehensive ESG data requirements, yet the literature predominantly evaluates ex‐post reporting quality rather than ex‐ante organizational readiness. Drawing on Kurt Lewin's Field Theory, this study develops and pilot‐tests an expert‐weighted ESG Readiness Index (ESGRI ...
Vojtěch Hlinák   +5 more
wiley   +1 more source

Heat Load Mitigation Studies in the W7‐X Stellarator Experiment

open access: yesContributions to Plasma Physics, EarlyView.
ABSTRACT During the experiments at the stellarator Wendelstein 7‐X (W7‐X) with fully water‐cooled plasma‐facing components (PFC), including carbon‐fiber composite (CFC) divertor targets with a thermal load capability of 10 MW/m2, high performance was achieved.
Dirk Naujoks   +11 more
wiley   +1 more source

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