Results 121 to 130 of about 20,440 (310)

Using Financial and Sustainability Ratios to Map Sectors. An Approach With Compositional Data

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The article aims to visualize in a single graph Spanish fish and meat processing companies with respect to solvency, energy, waste and water intensity and gender employment gap. These financial, environmental, and social indicators are ratios, which require specific statistical analysis methods.
Elena Rondós‐Casas, Núria Arimany‐Serrat, Miquel Carreras‐Simó, Germà Coenders   +3 more
wiley   +1 more source

Substantive or Symbolic? Analyzing the Quality of Impact Reports in Italian B‐Corps Through Legitimacy Theory

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainability reporting has become increasingly compelling, particularly among hybrid organizations such as B‐Corps, which seek to balance profit and purpose and are required to publish annual Impact Reports. This study assesses the completeness of disclosed information in the 2022 Impact Reports of 74 Italian B‐Corps, drawing on legitimacy ...
Laura Ferraro, Franco Ernesto Rubino, Carmelo Arena, Diego Mazzitelli   +3 more
wiley   +1 more source

Landscape of Research on Accounting Scope 3 Emissions: A Review of Methodologies and Data

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Scope 3 emissions have been proposed as a critical metric for evaluating corporate carbon footprint, identifying emission sources, and developing mitigation solutions. Yet, widespread corporate reporting of Scope 3 emissions remains limited, highlighting a critical gap in both research and practice.
Zeyu Wang, Klaus Hubacek, Xin Sun, Franco Ruzzenenti   +3 more
wiley   +1 more source

Study of Groundwater Table Variations and Drought Monitoring Using GRI Index in Shiraz Plain (Maharloo-Bakhtegan Watershed) [PDF]

علوم آب و خاک
Groundwater resources are affected by long-term drought conditions and have received less attention than other issues. The current research was carried out to investigate and zone the quantitative fluctuations of groundwater as well as the temporal ...
I. Saleh, S. Zandifar, M. Khazaei
doaj  

The rise of GRI: A social contagion epidemic

, 2016
There is a rapid increase in CSR reporting across the world using GRI guidelines. This paper evaluates this phenomenon using Burt’s theory of social contagion for all financial institutions using GRI guidelines since their inception in 2000.
Jain, Ameeta, Islam, Muhammad Azizul
core  

Environmental, Social, and Governance (ESG) Performance and Equity Misvaluation: The Moderating Role of Country‐Level Factors

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores how corporate environmental, social, and governance (ESG) performance affects equity misvaluation and how country‐level factors—national culture, environmental performance indicators, and world governance indicators (WGIs)—moderate the relationship between corporate ESG performance and misvaluation.
Xinyu Wang, Jun Xie, Hidemichi Fujii, Alexander Ryota Keeley, Shunsuke Managi   +4 more
wiley   +1 more source

What Do We Know About How Companies Manage Waste? The Effect of Tenure and Diversity of Directors on Disclosures

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper aims to analyze the effect of board tenure on firms' waste management disclosure and explore whether this effect is amplified by board gender and cultural diversity. The analysis is based on data from 832 large firms worldwide from 2011 to 2020.
Isabel‐María García‐Sánchez, Beatriz Aibar‐Guzmán, Salvador Marín‐Hernández, Esther Ortiz‐Martínez   +3 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

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

Integrating the Glycemia Risk Index Into Clinical Practice and Research: A Consensus Report. [PDF]

J Diabetes Sci Technol
Umpierrez GE, Shah VN, Brady V, Clements MA, Espinoza J, Healey E, Kohn MA, Maahs DM, Oiknine R, Seley JJ, Weitzman SP, Kerr D, Akturk HK, Aleppo G, Al-Sofiani ME, Cengiz E, Doyle FJ, Ebekozien O, Edelman SV, Ekhlaspour L, Freckmann G, Heinemann L, Hirsch IB, Hsiao VC, Kim SH, Kovatchev B, Lal RA, Lind M, Mader JK, Mathioudakis N, McLaughlin T, Meo SA, Osafehinti DA, Phillip M, Prahalad P, Scheinker D, Snyder MP, Wang J, Wong JC, Wright EE, Shao MM, Scheideman AF, DuNova AY, Klonoff DC.   +43 more
europepmc   +1 more source