Results 31 to 40 of about 7,558 (159)

Environmental, Social and Governance Disclosures at the Intersection of Micro and Macro Factors: Evidence From Emerging and Developed Markets

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how macroeconomic and firm‐level financial factors shape environmental, social and governance (ESG) disclosures across different institutional environments. The study utilises 41,060 firm‐year observations from 14 developed and emerging economies covering the period 2015–2024.
Okan Garip, Talha Gezgin
wiley   +1 more source

Aspectos que influenciam na manipulação de gessos odontológicos [PDF]

open access: yes, 2014
TCC (graduação) - Universidade Federal de Santa Catarina. Centro de Ciências da Saúde. Odontologia.O objetivo deste trabalho foi analisar, através de uma pesquisa bibliográfica, os cuidados essenciais dos diferentes tipos de gessos utilizando estudos que
Esser, Carlos Eduardo
core  

Caracterização de resíduos orgânicos retirados de salinas e possibilidades de seu uso como fertilizante

open access: yesRevista Brasileira de Ciência do Solo, 1999
A desativação de salinas em Cabo Frio, estado do Rio de Janeiro, vem gerando grande quantidade de resíduos orgânicos, originados do acúmulo de algas marinhas.
A. P. Araújo, B. M. Perlingeiro
doaj   +1 more source

Evolution of Non‐Financial Reporting in Non‐Profit Organizations: The State of the Art

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the evolution of non‐financial reporting in nonprofit organizations (NPOs) and maps the intellectual and thematic development of the field. A scoping review was combined with bibliometric analysis and manual content analysis to examine 59 peer‐reviewed articles published between 2014 and 2026. Results indicate that research
Beatrice Meo   +2 more
wiley   +1 more source

Drivers of Sustainability Disclosure in the Healthcare Sector: Empirical Evidence From Portugal

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the determinants of online sustainability disclosure in the Portuguese public hospital sector, contributing to the growing literature on sustainability disclosure in healthcare organizations from a context that remains largely underexplored.
Yolanda Ramírez, Francisco Montero
wiley   +1 more source

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

Fitorremediação de solo salino s ódico por Atriplex nummularia e gesso de jazida Use of Atriplex nummularia and gypsum for phytoremediation of saline-sodic soil

open access: yesRevista Brasileira de Ciência do Solo, 2008
Atriplex nummularia apresenta-se como alternativa de uso na recuperação de solos salino-sódicos, podendo servir como suporte forrageiro e como folhagem na floricultura e paisagismo.
Isaac Gomes Leal   +5 more
doaj   +1 more source

Climate Risks and Firm Value: Evidence From the Agribusiness Industry

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates how climate risks influence the firm value of agribusiness companies worldwide relative to firms operating in other sectors, emphasizing investors' responses to corporate climate risk management and exposure to climate‐related risks.
Elise Soerger Zaro   +2 more
wiley   +1 more source

Corporate Human Rights Reporting: A Systematic Literature Review of Determinants and Consequences

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study presents a systematic literature review (SLR) of empirical research on corporate human rights reporting (CHRR), focusing on its determinants and consequences. While expectations for corporate accountability have intensified, research on CHRR remains fragmented across disciplines and contexts.
David Delkus
wiley   +1 more source

Corporate Governance Pillars and ESG Disclosure: A Systematic Literature Review Piliers de la gouvernance d'entreprise et divulgation ESG : revue systématique de la littérature

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) disclosure is attracting the attention of standard setters, regulatory bodies, academics, and practitioners. This interest stems from the evolution of ESG disclosure standards—notably, the new sustainability standards developed by the International Sustainability Standards Board.
Salma Charifa Kartout, Hanen Khemakhem
wiley   +1 more source

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