Results 171 to 180 of about 6,859,895 (247)

Evaluating the Impact of Adopting Green Accounting on Sustainability Reporting at the Central Bank of Iraq (CBI): A Vision to Support the 2030 Sustainable Development Goals (SDGs). [PDF]

F1000Res
N Al-Jumaili H, A Awad M, A Shahoobe A, A Abdullah R.   +3 more
europepmc   +1 more source

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

Corporate 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, Maria Pache Durán, Triana Arias Abelaira, María Beatriz Corchuelo Mártinez Azua   +3 more
wiley   +1 more source

The composite governance mechanisms and sustainable economic performance of Pakistan's textile industry. [PDF]

PLoS One
Saleem A, Sandhu MA, Hashmi AM, Jamil A.
europepmc   +1 more source

Digital and Gender Attributes of IC in Sustainability Reporting of Italian Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Italian listed enterprises increasingly rely on intellectual capital (IC) to enhance competitiveness and sustainability performance. As IC, comprising human, structural, and relational capital, is rarely recognised in financial statements due to the lack of standardised frameworks, its disclosure has gained relevance in sustainability ...
Alessandra Buonasera, Simona Catuogno
wiley   +1 more source

Measuring Social Sustainability in the Italian Agri-Food Sector: Proposed Key Performance Indicators. [PDF]

Foods
Briamonte L, Pergamo R, Salerno C, Uliano A, Nazzaro C.   +4 more
europepmc   +1 more source

Do CSR Committees Pay Off? Direct and Indirect Links to Financial and ESG Performance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporate boards increasingly delegate sustainability oversight to dedicated CSR committees, yet evidence on whether these committees improve corporate performance remains mixed. This study argues that part of this inconsistency arises because prior research often emphasizes overall associations between CSR committees and performance without ...
Ana Isabel Lopes
wiley   +1 more source

A Meta‐Analytic Review of Board Characteristics and Carbon Emission Disclosure: The Moderating Effect of Contextual Factors

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The relationship between board governance and corporate carbon emission disclosure remains persistently inconsistent across the empirical literature, despite decades of accumulated evidence. Drawing on agency, stakeholder, legitimacy, institutional, and upper echelons perspectives within a single analytical framework, we conduct a three‐level ...
Mohamed Hegazy, Diego Prior, Mahmoud Zarea   +2 more
wiley   +1 more source

From Data to Action: The Role of Reports and Certifications in Driving Corporate Sustainability

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporate sustainability has become a central issue for businesses, driven by environmental, social and governance pressures and stakeholder expectations. The present study aimed to assess how reports and certifications influence motivations, operational practices and perceptions of obstacles, verifying whether these tools promote sustainable ...
Stefano Cianciotta, Idiano D'Adamo, Alfredo De Massis, Massimo Gastaldi, Nicolò Laganà   +4 more
wiley   +1 more source

Assessment of Glycemia Risk Index and Standard Continuous Glucose Monitoring Metrics in a Real-World Setting of Exercise in Adults With Type 1 Diabetes: A Post-Hoc Analysis of the Type 1 Diabetes and Exercise Initiative. [PDF]

J Diabetes Sci Technol
Morrison D, Vogrin S, Zaharieva DP.
europepmc   +1 more source

From Nonfinancial Reporting to Management Control: A GRI‐Based Sustainability Balanced Scorecard

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The integration of sustainability into strategic management systems has shifted from a reporting‐oriented exercise to a challenge of implementation, control, and accountability. Although the SBSC is widely acknowledged as a suitable framework to embed environmental and social objectives into strategy execution, its practical application ...
Piedad Ortiz‐Fernández, Belén Payán‐Sánchez, Eva Carmona‐Moreno   +2 more
wiley   +1 more source