Results 161 to 170 of about 1,040,686 (240)

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

Orchestrating Green Transformation: How AI Adoption Enables Corporate Carbon Neutrality

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT As carbon neutrality has become a central goal of global climate governance, how firms achieve low‐carbon transformation has emerged as a critical research issue. However, prior studies have primarily focused on macro‐ or industry‐level analyses, offering limited and fragmented insights into how digital technologies—particularly AI—affect firm‐
Xiaonan Dong, Sungjin Son
wiley   +1 more source

A Framework for Impression Management in Extra‐Financial Reporting

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper examines how organisations employ impression management tactics in extra‐financial reporting, particularly in the context of environmental, social and governance (ESG) concerns. As stakeholder scrutiny and regulatory expectations intensify, organisations increasingly shape non‐financial disclosures to influence perceptions of ...
Laura Ribeiro, Nirupa Padia, Dusan Ecim, Warren Maroun   +3 more
wiley   +1 more source

Regulatory Convergence and Divergence in ESG Reporting in the Indo‐Pacific Region

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) reporting has evolved significantly globally over the past few decades. Many countries are now signatories to international agreements such as the United Nations Framework Convention on Climate Change (UNFCCC) and the Paris Agreement, with increasing commitments to emissions reduction targets and the
Michele John, Anulipt Chandan, Shaji Joseph, S. Vijayakumar Bharathi, Kazuyo Matsubae, Zhao Chuan, Pradthana Jaipong   +6 more
wiley   +1 more source

Beyond Participation: A Multitheoretical Framework for Stakeholder Relationship Management in Circular Economy Initiatives

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Circular economy (CE) initiatives require coordination among stakeholders whose roles, resources, and interests are often unevenly distributed across value networks. Existing CSR, ESG, and stakeholder engagement frameworks offer useful starting points, but they do not fully explain how these relationships are governed during circular ...
Tommaso Fornasari, Francesca Gennari
wiley   +1 more source

Collaborating for Circularity: A Relational View Perspective on Buyer–Supplier Relationships in Restorative and Regenerative Supply Chains

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Industrial firms are required to redesign their supply chains into restorative and regenerative archetypes, rethinking not only their own production systems but also relationships with suppliers that may possess resources, capabilities, and knowledge too complex to be developed on their own but vital for circular value creation.
Francesco Cafforio, Giovanni Franceco Massari, Ilaria Giannoccaro   +2 more
wiley   +1 more source

Evolution of Non‐Financial Reporting in Non‐Profit Organizations: The State of the Art

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the evolution of non‐financial reporting in nonprofit organizations (NPOs) and maps the intellectual and thematic development of the field. A scoping review was combined with bibliometric analysis and manual content analysis to examine 59 peer‐reviewed articles published between 2014 and 2026. Results indicate that research
Beatrice Meo, Alessandro Giosi, Silvia Testarmata   +2 more
wiley   +1 more source

Drivers of Sustainability Disclosure in the Healthcare Sector: Empirical Evidence From Portugal

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the determinants of online sustainability disclosure in the Portuguese public hospital sector, contributing to the growing literature on sustainability disclosure in healthcare organizations from a context that remains largely underexplored.
Yolanda Ramírez, Francisco Montero
wiley   +1 more source

CEO Conversational Receptiveness and Its Role in Reducing ESG Controversies

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) controversies can severely damage firms' legitimacy, reputation, and stakeholder trust. Yet little is known about how CEO leadership behaviors shape firms' exposure to such unfavorable ESG outcomes.
Thomas Hufnagel, Carolin Krieweth, Malte Brettel   +2 more
wiley   +1 more source

Stakeholder Divergence in Sustainability Materiality Assessments: Evidence From a European Corporate Group Under the Corporate Sustainability Reporting Directive

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines differences in stakeholders' perceptions of ESG issues in a European corporate group and their implications for double materiality assessment under the Corporate Sustainability Reporting Directive. Drawing on stakeholder theory, it analyses survey responses from 15 stakeholder groups and compares perceived ESG importance ...
Agnieszka Szulc‐Obłoza, Dominik Śliwicki, Monika Pietkiewicz, Marlena Ciechan‐Kujawa, Magdalena Osińska   +4 more
wiley   +1 more source