Results 111 to 120 of about 3,868 (247)

Navigating Carbon Accounting in Manufacturing From Compliance to Decarbonisation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Carbon accounting is increasingly mandated in manufacturing; however, its implementation remains fragmented between corporate reporting and product‐level assessments, limiting its effectiveness for decarbonisation. This study analyses the regulatory landscape in the United Kingdom and the European Union, identifying a structural misalignment ...
Natanael Bolson   +3 more
wiley   +1 more source

Unveiling the Potential of Metal and Non‐Metal Modified Porous Carbon for the Electrochemical Reduction of CO2

open access: yesCarbon Energy, EarlyView.
Earth‐abundant metal‐ and non‐metal‐modified porous carbons offer a highly tunable platform for electrochemical CO2 reduction. This review shows how electronic interactions, active‐site coordination, pore architecture, and cooperative catalytic effects jointly govern intermediate stabilization, product selectivity, and device‐relevant CO2RR performance.
Hussein A. Younus   +4 more
wiley   +1 more source

GHG Protocol Scope 3 - Guida Operativa per la Consulenza alle PMI

open access: yes
This working paper provides an operational guide for conducting GHG Protocol Scope 3 consulting projects for Italian small and medium enterprises (SMEs). The document integrates the methodological framework of WP/ISERA/2025/01 with detailed operational procedures, practical tools, and case applications developed within ISERA International's advisory ...
openaire   +1 more source

Ethical Behaviour and Corporate Financing. The Case of ‘Legality Rating’

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The financial crisis has heightened awareness of ethical and legal issues in the business context. Corporate ethical behaviour is increasingly measured through sustainability ratings. Since 2012, in Italy, the introduction of a sustainability rating, namely the legality rating (LR), has served as an innovative ‘label’ for socially responsible ...
Federica Doni   +3 more
wiley   +1 more source

Digital Product Passports in Fashion: A Strategic Framework for Implementation

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates the role of the Digital Product Passport (DPP) in promoting transparency, traceability, and sustainability within the fashion industry. As the fashion sector faces significant environmental and social challenges, including resource depletion, pollution, and unethical labor practices, the DPP offers a potential solution ...
Laura Macchion
wiley   +1 more source

Sustainability Assessment of Micro, Small, and Medium Enterprises: A Systematic Review and Hybrid Architecture for Credible, Salient, and Legitimate Knowledge Governance

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainability assessment advances corporate social responsibility toward inclusive development. Widely recognized approaches prove inadequate for micro, small, and medium enterprises (MSMEs), resulting in fragmented proliferation that hinders cumulative knowledge.
Luísa Couto Gonçalves de Souza   +2 more
wiley   +1 more source

Mapping Corporate Environment, Social, and Governance Discourses: Analysis of Korean Companies' Sustainability Reports (2014–2024)

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporations increasingly use Environmental, Social, and Governance (ESG) reports to articulate their commitments, priorities, and performance in sustainability governance. This study examines how Korean firms have configured and reconfigured their sustainability discourses across industries and time using 634 sustainability reports (2014–2024)
Taedong Lee   +3 more
wiley   +1 more source

Industrial Structure and Ecological Sustainability: Evidence From Small‐Scale Industries in Nordic Countries

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how industrial structure is associated with ecological sustainability in Nordic countries over the period 2001–2022. The analysis focuses on the share of small‐scale industries in the industrial system and examines its association with ecological sustainability, measured by the load capacity factor.
Ismail Demirdag   +2 more
wiley   +1 more source

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