Results 61 to 70 of about 1,091 (193)
ABSTRACT Sustainability certifications are increasingly used as strategic tools to advance accountability for environmental sustainability. This study addresses the challenge of fragmented national certification standards by proposing and applying a replicable method to assess the structural robustness and convergence of industry‐specific ...
Teresa Turzo +3 more
wiley +1 more source
ABSTRACT This study examines how green communication influences customer and employee satisfaction in Vietnamese food and beverage outlets through the mediating role of perceived green resource use and the moderating role of green training. Data were collected from 399 respondents, including 161 employees and 238 customers across 60 outlets in Vietnam,
Trang Le‐Thu +2 more
wiley +1 more source
The impact of ISO 14001 standards and non-financial reporting on companies' financial performance [PDF]
In today's dynamic business environment, companies increasingly understand how important care for the environment is for the success of their operations. There is an increasing number of companies that implement the ISO 14001 standard in their operations.
Jovanović Dejan +2 more
doaj +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
O principal objetivo deste trabalho é verificar, por meio de uma pesquisa tipo survey, os benefícios e as dificuldades da adoção de Sistemas de Gestão Ambiental ISO 14001 em empresas industriais do Estado de São Paulo.
Otávio José de Oliveira +1 more
doaj
ISO 14001 is a procedural approach to environmental management, based on a philosophy of continual improvement. The planning element of ISO 14001, requires that environmental objectives and environmental targets are set to achieve the goals of the ...
C.M. Bancroft, H. Bezuidenhout, J.G. Nel
doaj +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
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
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
From Data to Action: The Role of Reports and Certifications in Driving Corporate Sustainability
ABSTRACT Corporate sustainability has become a central issue for businesses, driven by environmental, social and governance pressures and stakeholder expectations. The present study aimed to assess how reports and certifications influence motivations, operational practices and perceptions of obstacles, verifying whether these tools promote sustainable ...
Stefano Cianciotta +4 more
wiley +1 more source

