Results 101 to 110 of about 173,493,844 (236)

The Production of a Sustainability Reporting Norm in Spanish State‐Owned Enterprises

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT State‐owned enterprises (SOEs) are hybrid organizations that pursue social and economic goals and are expected to engage in sustainability reporting. Previous literature has shown limited attention to examining the process by which a norm in sustainability reporting has emerged among SOEs.
Javier Andrades   +2 more
wiley   +1 more source

Corruption in Developing Countries [PDF]

open access: yes
Recent years have seen a remarkable expansion in economists’ ability to measure corruption. This, in turn, has led to a new generation of well-identified, microeconomic studies.
Rohini Pande, Benjamin A. Olken
core  

Cultural Pathways to Sustainability: How Organizational Cultures Shape Firms' ESG Performance

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Understanding how organizational culture shapes firms' environmental, social, and governance (ESG) performance is essential for advancing effective sustainability management. Culture reflects shared values and norms that shape how firms enact ESG principles.
Marianna Delegach   +2 more
wiley   +1 more source

Environmental Management Control Systems and Environmental and Economic Performance: Do Country Characteristics Matter?

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Using an integrated framework that combines the natural resource‐based view with contingency theory, this study examines how environmental management control systems (EMCS) build multinational firms' environmental capabilities and balance their environmental and economic performance while accounting for cross‐country contextual conditions.
Kimitaka Nishitani   +4 more
wiley   +1 more source

The Economic Costs of Corruption: A Survey and New Evidence [PDF]

open access: yes
This paper reviews the empirical literature on the economic costs of corruption. Corruption affects economic growth, the level of GDP per capita, investment activity, international trade and price stability negatively.
Thomas Herzfeld, Axel Dreher
core  

The Sustainability Revolution: How Generative AI Powers Ethical and Transparent Global Supply Chains

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how generative artificial intelligence (GenAI) can strengthen transparency and sustainability in global supply chains. Specifically, it distinguishes between (i) GenAI‐enabled sustainability reporting (i.e., automated generation of auditable narrative disclosures from multi‐tier supply chain data) and (ii) predictive ...
Rizwan Matloob Ellahi   +4 more
wiley   +1 more source

Sustainability Assessment of Micro, Small, and Medium Enterprises: A Systematic Review and Hybrid Architecture for Credible, Salient, and Legitimate Knowledge Governance

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainability assessment advances corporate social responsibility toward inclusive development. Widely recognized approaches prove inadequate for micro, small, and medium enterprises (MSMEs), resulting in fragmented proliferation that hinders cumulative knowledge.
Luísa Couto Gonçalves de Souza   +2 more
wiley   +1 more source

Causes of Corruption in Russia: A Disaggregated Analysis [PDF]

open access: yes
This paper examines determinants of corruption across Russian regions. Key contributions include: (i) a formal study of economic corruption determinants across Russian regions; (ii) comparisons of determinants of perceived corruption versus those of ...
Belousova, Veronika   +2 more
core   +2 more sources

What Determines Corruption? International Evidence from Micro Data [PDF]

open access: yes
This paper utilizes a micro-level data set from 49 countries to address three issues: What determines corruption at the individual level? What determines the perception of the extent of corruption in the country?
Naci Mocan
core  

Time Driven Activity‐Based Costing and Social Life Cycle Assessment: An Integrated Framework for Social Sustainability Accounting

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
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

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