Results 241 to 250 of about 21,518 (299)

Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The European Union introduced the Corporate Sustainability Reporting Directive (CSRD) with the aim of aligning the “walk”—the implementation of substantive sustainability practices—and the “talk”—their representation in sustainability reporting.
Andrea Caccialanza   +2 more
wiley   +1 more source

Social Accounting for Work‐Related Injuries: Towards a Sustainable Management of Social Externalities

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The present study seeks to advance the understanding of the determinants of occupational injuries, thereby enhancing both academic knowledge and decision‐making in the management and implementation of occupational health and safety measures.
Rosa María Cañaveras Perea   +2 more
wiley   +1 more source

Synergies and Trade‐Offs in Circular Economy and Community Development Nexus: Pathways to Local Sustainability

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Recent scholarship shows growing interest in the circular economy (CE) approach, which promotes resource‐efficient, community‐friendly activities. However, scientific evidence is still needed on the synergies and trade‐offs between CE and community development (CD).
Michael Odei Erdiaw‐Kwasie   +6 more
wiley   +1 more source

Shifting Tides: A Decade of Business Climate Adaptation and Resilience Research (2013–2023)

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Climate change is causing significant disruptions to the socio‐ecological systems in which organizations operate, presenting unprecedented challenges for businesses across sectors in adapting to shifting environmental conditions and building resilience to extreme weather events.
Domenico Villano   +3 more
wiley   +1 more source

CSR Disclosure and Operating Performance in the Agri‐Food Manufacturing Industry: Evidence From Southern Europe

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores the relationship between corporate social responsibility (CSR) disclosure and operating profitability in the agri‐food manufacturing industry of Southern Europe, focusing on Extremadura (Spain). From an initial pool of 284 firms, the final sample comprised 185 companies after excluding inactive or non‐reporting cases.
Ángel Sabino Mirón Sanguino   +3 more
wiley   +1 more source

Does ESG Drive Performance or Does Performance Enable ESG? Evidence of Reverse Causality From Korean Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The Environmental, Social, and Governance (ESG)‐performance literature has grown substantially, yet a fundamental question remains underexplored: do ESG investments improve firm performance, or do high‐performing firms simply invest more in ESG? We empirically address this question using panel vector autoregression with Granger causality tests
Jiyeon Kim, Wooyoung Yang
wiley   +1 more source

Utility and Emotion: A Combined Economic‐Psychological Approach to Understanding Consumer Preferences for Social Farming Products

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACTSocial farming integrates agricultural activities with social and rehabilitative functions, offering significant benefits to communities. However, its economic sustainability depends, among other factors, on consumer acceptance and willingness to pay a premium for its products.
Francesca Moino   +5 more
wiley   +1 more source

Decoding the causal drivers of spatial cellular topology. [PDF]

open access: yesiScience
Shankar P, Liang H, Chitra U, Singh R.
europepmc   +1 more source

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