Results 91 to 100 of about 273,559 (265)
ABSTRACT The extant carbon neutrality (CN) literature largely offers macro‐ or meso‐level analyses, providing limited insights into implementation experiences that could inform granular policymaking and industry strategies. To address this gap, we examine the lived CN experiences of firms in the transportation, energy, manufacturing, and construction ...
Adeel Luqman +4 more
wiley +1 more source
ABSTRACT This research focuses on the connection between ESG (Environmental, Social, and Governance) factors and financial performance in the fashion industry, grounded on stakeholder theory and signaling theory as its theoretical foundations. By examining 1144 firm‐year observations from 194 publicly listed companies in 24 countries (2013–2023), the ...
Samantha Barresi, Michele Bertoni
wiley +1 more source
ABSTRACT This study investigates the adoption of Diversity and Inclusion (D&I) standards among Italian small and medium‐sized enterprises (SMEs), focusing on the international guideline ISO 30415:2021 and the national certification UNI/PdR 125:2022. Using survey data from 866 SMEs across six manufacturing and service industries and applying descriptive
Laura Bravi +2 more
wiley +1 more source
The Production of a Sustainability Reporting Norm in Spanish State‐Owned Enterprises
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
THE RELATIONSHIP BETWEEN ENVIRONMENTAL PERFORMANCE AND FINANCIAL PERFORMANCE OF INDONESIAN COMPANIES
Penelitian ini menguji hubungan antara kinerja lingkungan dan kinerja keuangan perusahaan-perusahaan di Indonesia. Kinerja lingkungan diukur mengunakan rating kinerja lingkungan perusahaan atau PROPER yang disediakan oleh Bapedal/Kementerian Lingkungan ...
Susi Sarumpaet
doaj
تهدف هذه الدراسة إلى تسليط الضـوء علـى الأهمـية البـارزة لنظـام الادارة البيئـية (14001: 2015) باعتبارها من المفاهيم الحديثة الاساسية في شركة مصافي الوسط/الدورة (عينة الدراسة)، وبيان واقع تطبيق المتطلبات في الشركة (عينة الدراسة)، من خلال ...
Abbas Khodier Abbas +1 more
doaj +1 more source
A Cross-Country Empirical Study Towards the Impact of Following ISO Management System Standards on Euro-Area Economic Confidence [PDF]
This study aims to examine the impact of following ISO management system standards on economic sentiment indicator (ESI) as proxy of economic agents’ general view concerning economic activity, for 21 European Union member states over 2005-2014.
Ştefan Daniel Armeanu +2 more
doaj
Digital and Gender Attributes of IC in Sustainability Reporting of Italian Firms
ABSTRACT Italian listed enterprises increasingly rely on intellectual capital (IC) to enhance competitiveness and sustainability performance. As IC, comprising human, structural, and relational capital, is rarely recognised in financial statements due to the lack of standardised frameworks, its disclosure has gained relevance in sustainability ...
Alessandra Buonasera, Simona Catuogno
wiley +1 more source
ISO 14001 ÇEVRE YÖNETiM SiSTEMiNiN iŞLETMELERE SAÖLADIĞI KAZANÇLAR
ISO 14001; kuruluşlara, ekonoınik ve Çe\lt;Teye yönelik amaçlarına ulaşabilmeleri konusunda yardımcı olmak için diğer yönetim sistemleriyle bütünleştirilmiş olan etkin bir çevre yönetim sistemin başlıca unsurlarını sağlamak amacıyla düzenlenmiştir. Çevre
FATİH TEPEDELEN, MUSTAFA ÖZDEMİR
doaj +1 more source
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

