Results 161 to 170 of about 79,397 (288)

Improving Scope 3 Procurement Emissions Accounting: Key Challenges and a Strategic Approach Using MICMAC and the Sustainability Balanced Scorecard

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the reliability of Scope 3 emissions accounting, focusing on purchased goods and services, a critical area for corporate decarbonization. Key barriers include data quality issues, inconsistent methodologies, and limited organizational alignment.
Widiene Essouid   +4 more
wiley   +1 more source

Political Institutionalisation and Economic Specialisation in Polycentric Metropolitan Regions – The Case of the East-German ‘Saxony Triangle’ [PDF]

open access: yes
The rising attention of politicians as well as scientists in the EU to the large urban agglomerations as centres of economic growth is accompanied by political efforts to identify and to demarcate such agglomerations under the label ‘metropolitan regions’
Christoph Hornych, Peter Franz
core  

Corporate Social Responsibility (CSR) in Mining: An Integrated Institutional and Agency Theory Perspective

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Mining is one of the foundations of economic development but has historically been associated with severe socioenvironmental impacts, such as ecosystem degradation, displacement of traditional communities, and large‐scale disasters. In this context, corporate social responsibility (CSR) plays a central role as a mechanism for legitimizing ...
Felipe Moura Oliveira   +1 more
wiley   +1 more source

Rhetoric and the fate of budgeting. [PDF]

open access: yes
This study focuses on the roles of rhetoric and of the various actors in institutionalisation and deinstitutionalisation attempts. Our paper jointly investigates the process whereby budgeting became institutionalised between 1930 and 1960 and the ...
Berland, Nicolas
core  

Walking the Tightrope of Sustainability Reporting Standardization: Insights From Italian Small and Medium‐Sized Enterprises

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates the challenges and support needs of small and medium‐sized enterprises (SMEs) in adopting standardized sustainability reporting, taking the European Sustainability Reporting Standards (ESRS) as an empirical case of formal standardization.
Filippo Cavaliere   +2 more
wiley   +1 more source

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

open access: yesCorporate 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   +3 more
wiley   +1 more source

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