Results 141 to 150 of about 1,523,635 (293)

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

Opening the Black Box of Sustainable Investing: Examining the Impact of Psychological Distance

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the effects of psychological distance on investors' reaction to sustainability controversies. Based on two stated choice experiments among 142 German and 136 French student participants, we find evidence that respondents react more strongly to controversies which are perceived as less distant in social, spatial, or ...
Philipp Kleffel   +3 more
wiley   +1 more source

Assessing Sustainability Performance in the Life Insurance Industry: An Integrated Sustainability Balanced Scorecard Framework Under q‐Rung Orthopair Fuzzy Information

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Assessing the sustainability performance of life insurers has become increasingly important, as long‐term competitiveness depends not only on financial soundness but also on environmental, social, organizational, and governance‐related capabilities.
Özcan Işık, İbrahim Adalar
wiley   +1 more source

Winning Consumer Trust Through Supply Chain Responsibility Communication: How Certification, Disclosure, and Beneficiary Framing Shape Credibility

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT As stakeholders increasingly demand supply chain transparency, companies face a legitimacy paradox: disclosing supply chain responsibility (SR) information is necessary to meet stakeholder expectations, yet disclosure can invite scrutiny rather than build credibility.
Julia Hartmann
wiley   +1 more source

Classroom boundaries and teacher agency: Challenges of implementing Ireland's new primary curriculum

open access: yesThe Curriculum Journal, EarlyView.
Abstract This article reports on a doctoral study examining teacher agency in one Irish primary school at a timely moment ahead of the implementation of the new Primary Curriculum Framework in September 2025. The framework embeds teacher agency as a central professional principle, yet findings from this study reveal a more cautious and bounded reality.
Máiréad Nally   +2 more
wiley   +1 more source

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