Results 121 to 130 of about 10,079 (254)

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

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

Teaming Up for Sustainability: Understanding Different Types, Projects, and Enablers of Employee Sustainability Teams

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Employee sustainability teams—groups collaborating continuously and voluntarily on sustainability initiatives—can serve as a bottom‐up driver for organizational change. Despite their potential, however, their role and contributions are underexplored. To fill this gap, our multi‐case study examines 59 projects by 13 teams across three companies
Jennifer Adolph   +3 more
wiley   +1 more source

Convergence Clubs in Corporate Sustainability: Identifying Industry and Risk‐Level ESG Convergence Patterns in S&P 500 Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Despite the growing emphasis on corporate sustainability, it remains unclear whether firms will align with common ESG standards. The Phillips–Sul convergence methodology, in combination with dynamic time‐warping clustering, was utilized to analyze the ESG trajectories of 430 S&P 500 firms from 2019 to 2024.
Abdullah Kürşat Merter   +1 more
wiley   +1 more source

Recent Advances in Pickering Emulsion Templated Phase Change Material Microcapsules: Design, Fabrication, and Multifunctional Applications

open access: yesENERGY &ENVIRONMENTAL MATERIALS, EarlyView.
Fabrication process of phase change microcapsules using a Pickering emulsion template method and their subsequent applications. The increasing demand for efficient thermal energy storage systems has driven the development of phase change material microcapsules (PCMMs), which provide high energy‐storage density, reversible phase change, and reduced ...
Ziyan Li   +4 more
wiley   +1 more source

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