Results 61 to 70 of about 1,876 (248)

A Social Risk‐Based Approach Supporting Corporate Sustainability Reporting Directive Framework

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Social sustainability is difficult to measure due to its qualitative and context‐specific nature. However, regulatory pressure and stakeholder expectations increasingly require organisations to disclose robust and verifiable information. In this context, the European Corporate Sustainability Reporting Directive (CSRD) sets new sustainability ...
Monica Serreli, Manuela D'Eusanio, Luigia Petti   +2 more
wiley   +1 more source

Blockchain Technology in Corporate Social Responsibility Reporting: A Bibliometric Analysis Through the Technology–Organization–Environment (TOE) Lens

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Blockchain technology has emerged as a potential disruptor in non‐financial reporting practices for firms to publicly report their social and environmental impact with its promise of immutability and decentralization. In this context, this study employs a bibliometric analysis to explore the scientific advancements of blockchain applications ...
Nurgul Aiupova, Md. Tota Miah, Krisztina Taralik   +2 more
wiley   +1 more source

Diversity and Inclusion Standards: Exploring Drivers and Determinants of Adoption of ISO 30415:2021 and UNI/PdR 125:2022 in Italian SMEs

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates the adoption of Diversity and Inclusion (D&I) standards among Italian small and medium‐sized enterprises (SMEs), focusing on the international guideline ISO 30415:2021 and the national certification UNI/PdR 125:2022. Using survey data from 866 SMEs across six manufacturing and service industries and applying descriptive
Laura Bravi, Gail Denisse Chamochumbi Diaz, Giada Pierli   +2 more
wiley   +1 more source

Green criminology y ejercicios de visualidad en la Habana: confusión, estados de negación y "orientales"

Crítica Penal y Poder, 2018
El siguiente artículo busca poner en cuestionamiento las bases mismas de la denominada Green Criminology haciendo una analogía entre los states of denial de Stanley Cohen, tal y como se los evidenció en una zona de la periferia de La Habana, Cuba ...
Facundo Taibi Taibi Cicaré
doaj  

Do ESG‐Related Managerial Capabilities Pay Off for SMEs? Evidence From the Small and Medium‐Sized Enterprise ESG Capability Measure (SM‐ESG)

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Large companies have a long track record of environmental, social, and governance (ESG) initiatives, whereas many small and medium‐sized enterprises (SMEs) lag in adopting sustainability‐related practices, often acting voluntarily or in response to stakeholder pressures and incentives.
Vivien Csapi, Mónika Galambosné Tiszberger, Gábor Márkus, Ákos Tóth‐Pajor, Petra Putzer   +4 more
wiley   +1 more source

Scope 3 Carbon Emissions Assessment for Manufacturing SMEs

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper addresses the challenges facing managers of Small‐ and Medium‐Size Enterprises (SMEs) when conducting environmental sustainability assessment at the value chain level, particularly Scope 3 Greenhouse Gases (GHG) emissions. The paper investigates issues related to data availability and data quality for Scope 3 assessment and ...
Kourosh Halat, Stephen Childe, Nick Golding, John Summerscales   +3 more
wiley   +1 more source

From Corporate Social Responsibility to Organizational Resilience: The Role of Sustainability Control Systems and Governance Heterogeneity

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporate social responsibility (CSR) has increasingly been recognized as a strategic lever for enhancing organizational resilience. Although CSR literature is abundant, prior research has not fully explained how distinct CSR types, such as altruistic, promotional, and value‐creating, influence organizational resilience through sustainability ...
Badar Latif, Said Elbanna, Abdul Hanan, Taewoo Roh   +3 more
wiley   +1 more source

Governance Composition, Gender Diversity, and Regional Context as Performance Drivers in Italian Innovative Start‐Ups

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Innovative start‐ups play a crucial role in promoting innovation and economic growth, while also contributing to technological competitiveness. This study analyzes the factors influencing the economic performance of these start‐ups, focusing on governance aspects and corporate resources, with particular attention to team composition, company ...
Giovanni Baldissarro, Gianpaolo Iazzolino, Donato Morea   +2 more
wiley   +1 more source

The colonial limits of the criminalization of ecocide before the International Criminal Court

Sortuz
The international criminalization of ecocide has been the subject of debate for the last fifty years, with the most recent proposal appearing in the context of accelerating climate change.
Marília De Nardin Budó
doaj   +1 more source

Humanlike AI for Corporate Social Responsibility Communication: How Perceived Anthropomorphism Shapes Stakeholder Acceptance of Chatbots

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Despite increasing interest in leveraging AI to improve CSR communication, there is limited understanding of consumers' reactions to chatbots in CSR communication. Building upon the HAII‐TIME model, this study proposes a theoretical model from the users' psychological perspective to explain facilitative pathways through which anthropomorphic ...
Yangzhi (Nicole) Jiang, Yang Cheng, Yuan Wang   +2 more
wiley   +1 more source