Results 131 to 140 of about 469 (222)

The Evolution and Integration of ESG Reporting: A Framework for Sustainable Business Accountability

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how multinational corporations incorporate Environmental, Social, and Governance (ESG) reporting frameworks to foster trust, enhance legitimacy, and move beyond mere symbolic disclosure. A qualitative comparison of Microsoft and Unilever from 2020 to 2023 assesses how both firms integrate leading standards, including GRI ...
Gabriela Marques Alves Aguiar
wiley   +1 more source

Strategies for decarbonizing printed circuit board supply chain. [PDF]

iScience
Negi S, Rani A, Pan SY.
europepmc   +1 more source

Strategic Implications of Mandatory ESG Assurance and Its Impact on Competitive Advantage: Evidence From European Market Reactions

Business Strategy and the Environment, EarlyView.
ABSTRACT The EU has recently introduced, for the first time, a market‐wide mandatory assurance requirement for sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD). The directive mandates that affected firms obtain independent third‐party assurance for their ESG reports. This study examines the equity market's reaction
Zelalem Abay
wiley   +1 more source

Language in job advertisements and the reproduction of labor force gender and racial segregation. [PDF]

PNAS Nexus
Hu Y, Denier N, Ding L, Tarafdar M, Konnikov A, Hughes KD, Hu S, Knowles B, Shi E, AAlshehabi L-Ani J, Rets I, Kong L, Yu D, Dai H, Jiang B.   +14 more
europepmc   +1 more source

Operationalizing Circular Supply Chain Management: Scale Development and Empirical Validation

Business Strategy and the Environment, EarlyView.
ABSTRACT This study addresses the conceptual fragmentation and the lack of a measurement tool in circular supply chain management (CSCM), a field in which confusion with traditional sustainability strategies limits operational progress. The objective is to develop and validate a measurement instrument capable of capturing the transition toward the ...
José Moyano‐Fuentes, Sebastián Bruque‐Cámara, Noelia García‐Buendía, María Isabel Roldán‐Bravo, Diéssica de Oliveira‐Dias, Juan Manuel Maqueira‐Marín   +5 more
wiley   +1 more source

Ten quick tips to build a Model Life Cycle. [PDF]

PLoS Comput Biol
Poisot T, Becker DJ, Brookson CB, Graeden E, Ryan SJ, Turon G, Carlson C.   +6 more
europepmc   +1 more source

Information and analytical support for internal audit of inventories

Proceedings of the International Conference on Sustainable Development of Cross-Border Regions: Economic, Social and Security Challenges (ICSDCBR 2019), 2019
A Alekseenko, M Safonova
openaire   +1 more source

The Heterogeneous Impact of Non‐Financial Reporting Directive Legal Implementation on ESG Performance in EU‐Listed Companies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of EU Directive 2014/95/EU (NFRD) on the Environmental, Social and Governance (ESG) performance of EU‐listed companies, focusing on variations across ESG dimensions and national institutional contexts. Using a dataset of 19,036 observations from 2010 to 2022, we apply a time‐varying Difference‐in‐Differences ...
Yuqing Xiao, Antonio Somoza
wiley   +1 more source

Optimizing Primary Care Tools for Incontinence MAnagement (OPTIMA): protocol for a cluster randomized controlled trial. [PDF]

Trials
Moore MB, Okamuro K, Bresee C, Eskander R, Gin GT, Grisales T, Galvez A, Gregory K, Koola J, Lukacz ES, Mays AM, Nuckols TK, Pangelina C, Pevnick J, Reuben DB, Singer J, Tai-Seale M, Wang A, Wenger N, Wu S, Yazdany T, Zhu X, Anger JT, INTUIT-PC Research Group.   +23 more
europepmc   +1 more source

The Result of COVID-19 on Internal Audit in the Portuguese

, 2023
Marques PCdA.
europepmc   +1 more source