Results 141 to 150 of about 6,859,895 (247)

Climate Change Disclosure and Sustainability Awards: Does Assurance Add Value? Evidence From the European Context

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainability awards have become an increasingly visible mechanism for recognising firms' environmental and social performance. This paper examines the individual and combined effects of climate change disclosure and the external assurance of sustainability reports on firms' likelihood of receiving awards for sustainability performance. Using
Isabel‐María García‐Sánchez, Salvador Marín‐Hernández, Esther Ortiz‐Martínez, Beatriz Aibar‐Guzmán   +3 more
wiley   +1 more source

From ESG to Biodiversity: Decoupling and Its Asymmetries as a Source of Biodiversity Risk

Business Strategy and the Environment, EarlyView.
ABSTRACT While environmental, social and governance (ESG) research has extensively documented the risks stemming from disclosure and performance gaps, the growing demand for biodiversity reporting raises concerns that analogous inconsistencies may amplify corporations' exposure to biodiversity risk.
Etienne Develay, Nader S. Virk
wiley   +1 more source

Disclosure without accountability: Air pollution reporting by major South African industrial companies. [PDF]

Ann Glob Health
Haywood L, Kalele P, Mahlangeni N, Kapwata T, Nkambule C, Laban T, Wright CY.   +6 more
europepmc   +1 more source

Factors Affecting the Implementation of Corporate Social Responsibility in the Health Technology Industry in Greece. [PDF]

Cureus, 2023
Liopa M, Geitona M, Latsou D.
europepmc   +1 more source

From Stakeholder Pressure to Public Value: The Role of Non‐Financial Reporting in the Waste Management Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT The research investigates the creation and destruction of public value in the Italian waste management sector through stakeholder engagement and the quality of nonfinancial reporting (NFR). Drawing on stakeholder theory and public service logic, public value is conceptualized as the result of dynamic relational processes, where stakeholder ...
Paolo Esposito, Massimiliano Tufo, Emanuele Doronzo   +2 more
wiley   +1 more source

Integrating ESG indicators into public health governance as a policy innovation for institutional accountability: a scoping review. [PDF]

Public Health Rev
Catalfo P, Virgillito D, Messina G, Ledda C.   +3 more
europepmc   +1 more source

Measuring What Matters: Constructing an ESG Controversy Index Using AI and Institutional ESG Frameworks

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental, Social, and Governance (ESG) controversies increasingly influence investment decisions, corporate accountability, and sustainability regulation. However, existing commercial controversy measures often rely on proprietary methodologies that limit transparency and make it difficult to understand how controversy assessments are ...
Zeina Samy Mohamed, Ahmed Elmasry, Stefano Zambon, Laura Girella   +3 more
wiley   +1 more source

Measurement properties of instruments assessing peripheral arthritis disease activity in spondyloarthritis: a systematic literature review. [PDF]

RMD Open
Capelusnik D, López-Medina C, Weber C, Ortolan A, Falzon L, van der Heijde D, Landewé R, Mease P, Molto A, Ramiro S.   +9 more
europepmc   +1 more source

Editorial: Healthy organizations and social capital: promotion of wellbeing. [PDF]

Front Psychol, 2023
Gil-Lacruz M, Gimenez G, Saz-Gil I, Gil-Lacruz AI.   +3 more
europepmc   +1 more source

Contracting as Sensemaking Infrastructure: Enacting Sustainability Strategy in Business‐to‐Business Relationships

Business Strategy and the Environment, EarlyView.
ABSTRACT Firms articulate sustainability objectives but depend on suppliers and business partners to enact them. As commitments cross organizational and professional boundaries, their meaning may fragment even when parties agree in principle.
Mohammad Naji Shah Mohammadi, Ebru Metin
wiley   +1 more source