ABSTRACT Integrating sustainability not only into corporate strategy and product design is essential to address pressing global challenges. This study proposes a framework that integrates social life cycle assessment (S‐LCA) into time‐driven activity‐based costing (TD‐ABC) to manage both social and economic issues by assessing social impacts across ...
Widiene Essouid +4 more
wiley +1 more source
Wetland Heritage in the Balance: Developing an Exploratory Model for Understanding Local Perceptions of Wetland Heritage. [PDF]
Flint A, Jennings B.
europepmc +1 more source
Culture Matters: Board Gender Diversity and ESG Disclosure in Family Firms
ABSTRACT This study analyses how board gender diversity (BGD) affects ESG disclosure in family businesses, focusing on the moderating role of national cultural dimensions. It analyzes a sample of listed non‐financial firms operating in European Union countries.
Anna Maria Moisello +2 more
wiley +1 more source
Ecotourism in Traditional Cultural Landscapes: A Regenerative Lens on Stakeholder Perspectives in Vama Buzăului, Romania. [PDF]
Joshi S +5 more
europepmc +1 more source
Beyond Governance Attributes: How Fashion Companies Prepare Social Disclosure for the CSRD
ABSTRACT This study examines how social disclosure readiness emerges under the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) and investigates whether and how, corporate governance supports such readiness within the European fashion companies. By adopting a qualitative case‐study approach,
Sara Ianniello +2 more
wiley +1 more source
Determination of the temporal-spatial pattern distribution and evolution of industrial heritage in Northeast China and its influencing factors. [PDF]
Ban Y, Chen J, Liu C, Wang J, Liu J.
europepmc +1 more source
Thresholds: The metaphorical foundations of powerful knowledge
Abstract This paper advances a theoretical account of threshold concepts as metaphorical‐relational structures that reorganise meaning across contexts. Building on conceptual metaphor theory, we propose that threshold concepts can be understood as sites of schema‐level reorganisation: deep, embodied patterns of relational logic that scaffold abstract ...
Maria Karrol +1 more
wiley +1 more source
Geochemical constraints and heritage conflicts during cadmium stabilization of Zn-Pb-Ag tailings at a UNESCO World Heritage site. [PDF]
Cabała J +4 more
europepmc +1 more source

