Results 161 to 170 of about 6,859,895 (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

Managing with CARE: Family‐Level Outcomes of Environmental, Social, and Governance Practices in Family Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT ESG practices offer various benefits for family firms; however, there has been limited focus on how these practices can specifically advantage the owning family. To address this gap, we conduct a multiple‐case study of six Italian family firms.
Rafaela Gjergji   +4 more
wiley   +1 more source

Toward Monitoring and Addressing the Commercial Determinants of Health: Where Can We Go From Here? [PDF]

open access: yesMilbank Q
Burgess R   +6 more
europepmc   +1 more source

Corporate social responsibility reports: A review of the evolution, approaches and prospects. [PDF]

open access: yesHeliyon, 2023
García-Rivas MI   +3 more
europepmc   +1 more source

Designing Governance for ESG: Incentive and Oversight Complementarities in Corporate Sustainability Performance

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates how internal governance design supports credible ESG performance by distinguishing between Incentive and Oversight Architectures. Using 13,993 firm‐year observations of US nonfinancial firms from 2018 to 2024, we estimate fixed effects and two‐step system GMM models.
Beyza Gürel   +2 more
wiley   +1 more source

An exploration of circular water management accountability: A case from Indonesia. [PDF]

open access: yesHeliyon, 2022
Meiryani   +6 more
europepmc   +1 more source

The Production of a Sustainability Reporting Norm in Spanish State‐Owned Enterprises

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT State‐owned enterprises (SOEs) are hybrid organizations that pursue social and economic goals and are expected to engage in sustainability reporting. Previous literature has shown limited attention to examining the process by which a norm in sustainability reporting has emerged among SOEs.
Javier Andrades   +2 more
wiley   +1 more source

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