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Cross-disciplinary methodologies for whole-person research - insights from EMPOWER2024. [PDF]

open access: yesNpj Imaging
Buvat I   +24 more
europepmc   +1 more source

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

open access: yesCorporate 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   +2 more
wiley   +1 more source

A Framework for Impression Management in Extra‐Financial Reporting

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper examines how organisations employ impression management tactics in extra‐financial reporting, particularly in the context of environmental, social and governance (ESG) concerns. As stakeholder scrutiny and regulatory expectations intensify, organisations increasingly shape non‐financial disclosures to influence perceptions of ...
Laura Ribeiro   +3 more
wiley   +1 more source

The Human and Environmental Side of HRM: A Systematic Review and Future Research Agenda

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Green Human Resource Management (GHRM) has received growing attention as organisations are leveraging HRM to address environmental and social challenges. Although prior research links GHRM to improved environmental and organisational performance, much of this literature focuses on performance‐oriented outcomes and gives limited attention to ...
Matilda Forkuo‐Dwomoh   +2 more
wiley   +1 more source

Empowering Change From Within: A Human‐Centred Approach to Digital Transformation in an Italian Food Sector SME

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the challenges of digital transformation in the food sector, emphasising the strategic role of human resources (HR) as enablers of technological change. Drawing on the concept of organisational rent, it explores how sustainability‐oriented HR practices support digital adoption and enhance both economic and social ...
Vincenzo Pontrelli   +3 more
wiley   +1 more source

Digitalization in Sustainability Reporting and Text Attributes of Non‐Financial Disclosure: Evidence From Italian Listed Companies

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Recent regulatory initiatives, including the EU Corporate Sustainability Reporting Directive (CSRD), are reinforcing the demand for more structured, transparent, and accessible sustainability reporting. However, empirical evidence on how digital tools influence the narrative dimension of these disclosures remains limited.
Francesco Sotti   +2 more
wiley   +1 more source

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