Results 141 to 150 of about 81,779 (307)

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

Isomorphism tables

, 2016
Monte Carlo results for isomorphism and homology ...
Nigel Guenole (579572)
core   +1 more source

Substantive or Symbolic? Analyzing the Quality of Impact Reports in Italian B‐Corps Through Legitimacy Theory

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainability reporting has become increasingly compelling, particularly among hybrid organizations such as B‐Corps, which seek to balance profit and purpose and are required to publish annual Impact Reports. This study assesses the completeness of disclosed information in the 2022 Impact Reports of 74 Italian B‐Corps, drawing on legitimacy ...
Laura Ferraro, Franco Ernesto Rubino, Carmelo Arena, Diego Mazzitelli   +3 more
wiley   +1 more source

Isomorphism in mind

, 2000
Many models of the mind, both philosophical and psychological, invoke the mathematician\u27s concept of isomorphism. Various theories posit (i) that representation consists in isomorphism between a representation and that which it represents, (ii) that ...
Whitmyer, Virgil Gale
core  

Environmental, Social, and Governance (ESG) Performance and Equity Misvaluation: The Moderating Role of Country‐Level Factors

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores how corporate environmental, social, and governance (ESG) performance affects equity misvaluation and how country‐level factors—national culture, environmental performance indicators, and world governance indicators (WGIs)—moderate the relationship between corporate ESG performance and misvaluation.
Xinyu Wang, Jun Xie, Hidemichi Fujii, Alexander Ryota Keeley, Shunsuke Managi   +4 more
wiley   +1 more source

The Study of National Identities at World Fairs – from Methodological Nationalism to Transnational Approaches and Cultural Isomorphism

Studies on National Movements
The study of national representations at world fairs could provide a strong incentive to the field of nationalism studies, since it enables the construction of national identities to be studied as a global process.
Eric Storm
doaj   +2 more sources

Life Cycle Analysis as a Sustainable Governance Lever for Environmental Performance: Evidence From French SBF 120 Companies

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study draws on neo‐institutional theory, stakeholder theory, and the resource‐based view to examine the relationship between the use of Life Cycle Analysis (LCA) and firms' Environmental Performance (EP). Focusing on French companies listed on the SBF 120 index from 2002 to 2021, it investigates how LCA adoption influences EP across three
Nesrine Ben Ismail, Sami Ben Larbi
wiley   +1 more source

Real Analysis and Probability: Measurability: Borel Isomorphism and Analytic Sets

, 2002
R. M. Dudley
semanticscholar   +1 more source

Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The European Union introduced the Corporate Sustainability Reporting Directive (CSRD) with the aim of aligning the “walk”—the implementation of substantive sustainability practices—and the “talk”—their representation in sustainability reporting.
Andrea Caccialanza, Mirta Casati, Marco Angelo Marinoni   +2 more
wiley   +1 more source

The Wirthmüller Isomorphism Revisited

, 2003
We show how the formal Wirthmüller isomorphism theorem proven in [2] simplifies the proof of the Wirthmüller isomorphism in equivariant stable homotopy theory.
J. P. May
core