Results 191 to 200 of about 3,357,047 (270)

Scope 3 Carbon Emissions Assessment for Manufacturing SMEs

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper addresses the challenges facing managers of Small‐ and Medium‐Size Enterprises (SMEs) when conducting environmental sustainability assessment at the value chain level, particularly Scope 3 Greenhouse Gases (GHG) emissions. The paper investigates issues related to data availability and data quality for Scope 3 assessment and ...
Kourosh Halat, Stephen Childe, Nick Golding, John Summerscales   +3 more
wiley   +1 more source

Exploring Sustainability Reporting Practices in an Emerging Market: Insights From Corporate Governance and Disclosure Tone

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The study examines how narrative disclosure tones (NDTs) and corporate governance mechanisms (CGMs) affect sustainability reporting practices (SRP) in an emerging economy. Data from 125 non‐financial firms in Pakistan, spanning 2011–2022, are utilized. SRP is measured using both GRI and the novel IFRS S1 standards‐based indices. Three NDTs are
Arshad Hasan, Usman Sufi, Franklin Nakpodia   +2 more
wiley   +1 more source

The Impacts of Chief Sustainability Officers' Structural Power on Corporate Social Responsibility Performance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Extant literature assumes that powerful executives can wield their influence with minimal opposition from lower‐power actors. We reconsider this assumption by incorporating the coalitional view in which lower‐power actors can mobilize coalitions to resist.
Nhan Huong Nguyen, Chenyang Li, Jihoon Shin   +2 more
wiley   +1 more source

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley   +1 more source

Does ESG Drive Performance or Does Performance Enable ESG? Evidence of Reverse Causality From Korean Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The Environmental, Social, and Governance (ESG)‐performance literature has grown substantially, yet a fundamental question remains underexplored: do ESG investments improve firm performance, or do high‐performing firms simply invest more in ESG? We empirically address this question using panel vector autoregression with Granger causality tests
Jiyeon Kim, Wooyoung Yang
wiley   +1 more source

Firm‐Level Corporate Social Responsibility and Employees' Affective Outcomes: A Multilevel Approach

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study advances research on corporate social responsibility (CSR) and employees' work attitudes by distinguishing between employee‐level CSR perceptions and firm‐level CSR practices. Prior research has mainly focused on how employees' perceptions of CSR relate to their affective outcomes; this study extends that perspective by jointly ...
Alexander C. Kraaij, Agnieszka Paruzel, Arnoud de Jong   +2 more
wiley   +1 more source

Matrix-Product State Skeletons in Onsager-Integrable Quantum Chains. [PDF]

J Stat Phys
Camp I, Jones NG.
europepmc   +1 more source

Artificial Intelligence and Corporate Social Irresponsibility

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines whether and how firms' adoption of artificial intelligence (AI) is associated with corporate social irresponsibility (CSI). Ex ante, theories provide conflicting predictions regarding this association, making it an important empirical question.
Tobias Steindl
wiley   +1 more source

Concentrated Bone Marrow Aspirate with Extracellular Matrix Grafting for Osteochondral Lesions of the Talus in Pediatric and Adolescent Patients [PDF]

Orthop J Sports Med
Bram J, Jones R.
europepmc   +2 more sources

Towards a Biodiversity Positive Business Strategy: The MCRV (Monitoring, Conserving, Restoring, Valorizing) Framework

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Despite mounting regulatory pressure and growing scientific consensus on biodiversity loss, most corporate action remains reactive, fragmented, and strategically peripheral. Existing frameworks address what firms should report rather than how they can build the organizational capabilities required to act strategically.
Jacopo Cricchio, Valentina Cucino, Alberto Di Minin, Gianmaria Ontano, Andrea Piccaluga   +4 more
wiley   +1 more source