Results 21 to 30 of about 503 (163)

Leveraging Double Materiality as a Decision‐Making Tool for ESG Management and Reporting in Hydroponics

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the Corporate Sustainability Reporting Directive (CSRD) and double materiality can be integrated within the agri‐food sector, with a particular focus on a company operating in hydroponic agriculture. This study conducts a comprehensive double materiality assessment to evaluate the organization's socio‐environmental ...
Christian Bux, Pasquale Giungato, Serena Sebastiani, Angela Tarabella   +3 more
wiley   +1 more source

Diversity and Inclusion Standards: Exploring Drivers and Determinants of Adoption of ISO 30415:2021 and UNI/PdR 125:2022 in Italian SMEs

Corporate Social Responsibility and Environmental Management, EarlyView.
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, Gail Denisse Chamochumbi Diaz, Giada Pierli   +2 more
wiley   +1 more source

Supplier Environmental Assessment in Sustainability Reporting: Evidence From Top ESG‐Performing Brazilian Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the maturity of supplier‐related environmental disclosures in sustainability reports of top environmental, social, and governance (ESG)‐performing Brazilian companies. A content analysis of 67 reports from firms listed on the Corporate Sustainability Index (CSI) was conducted using the CRITIC method to weight disclosure ...
João Vyctor Brás dos Santos, Tiago F. A. C. Sigahi, Deoclécio Junior Cardoso da Silva, Silvia Regina Stuchi Cruz, Milena Pavan Serafim, Walter Leal Filho, Rosley Anholon   +6 more
wiley   +1 more source

Marine Tourism and Social Responsibility of Destinations: An Analysis for the Formulation of Public Policies

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study analyses the commitment of marine tourism companies to Corporate Social Responsibility (CSR) and the factors that affect it (economics, pressures from interest groups, barriers, innovative capacity, relationships of the company with its environment and characteristics of the businesses).
Olga González‐Morales, Agustín Santana‐Talavera, Francisco J. Calero García   +2 more
wiley   +1 more source

Time Driven Activity‐Based Costing and Social Life Cycle Assessment: An Integrated Framework for Social Sustainability Accounting

Corporate 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, Ghada Bouillass, Stéphane Trébucq, Philippe Loubet, Guido Sonnemann   +4 more
wiley   +1 more source

A Method to Assess Social Sustainability of Multi‐Tier Supply Chains in the Textile Industry

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The EU corporate sustainability due diligence directive mandates human rights due diligence for organizations within their global supply chains. Social sustainability is highly critical in textile supply chains due to widespread poor working conditions.
Francesco Olivero, Andrea Tuni, Paolo C. Priarone, Fabiana Morandi, Giorgia Bassani   +4 more
wiley   +1 more source

Integrating Business Process Management With the Sustainable Development Goals: A Multidimensional Framework for Systemic Sustainability

Sustainable Development, EarlyView.
ABSTRACT This study proposes a multidimensional framework to integrate Business Process Management (BPM) with the Sustainable Development Goals (SDGs), addressing gaps in research and practice. Through a bibliometric science mapping using keyword co‐occurrence network analysis in VOSviewer (Scopus 2015–2024), we identify five thematic clusters ...
Silvia Dallavalle, Maira Frey Riffel, Étore Braga e Santos, Luiz Sávio Pires de Castro, Camila de Araujo   +4 more
wiley   +1 more source

Legal justification for the prevention of corruption risks associated with the participation of state civil servants in the management of commercial organizations

Управленческие науки, 2023
The purpose of the article is to investigate the problem of preventing corruption risks associated with the participation of state civil servants on a gratuitous basis in the management of organizations and enterprises of various forms of ownership.The ...
S. G. Eremin
doaj   +1 more source

What Management Control Practices Do Electric Utilities Rely on When It Comes to Fostering the Social Pillar of Sustainability? A Comparative Analysis of the European Union and the United States

Sustainable Development, EarlyView.
ABSTRACT Electric utilities are expected to implement measures to improve their performance in all three dimensions of sustainable development—environmental, social, and economic. While several studies have investigated the environmental dimension, measures related to the social pillar have hardly been researched to date.
Shekerta Aliu, Albert Anton Traxler, Dorothea Greiling   +2 more
wiley   +1 more source

The Goldilocks Effect: How the “Just Right” Writing Styles of Global Corporate Responsibility Frameworks Shapes Their Use by Businesses

Regulation &Governance, EarlyView.
ABSTRACT The 21st century has witnessed a surge in the number of global corporate responsibility (GCR) frameworks issued by international organizations (IOs). Our study investigates whether and to what extent these frameworks shape businesses' Corporate Social Responsibility (CSR) communications.
Adam William Chalmers, Robyn Klingler‐Vidra   +1 more
wiley   +1 more source