Electrocatalytic CO<sub>2</sub> Reduction Coupled to Formate Fermentation: An Electro-Bio Cascade Approach in Biocompatible Electrolytes. [PDF]
Vieira L +8 more
europepmc +1 more source
From Nonfinancial Reporting to Management Control: A GRI‐Based Sustainability Balanced Scorecard
ABSTRACT The integration of sustainability into strategic management systems has shifted from a reporting‐oriented exercise to a challenge of implementation, control, and accountability. Although the SBSC is widely acknowledged as a suitable framework to embed environmental and social objectives into strategy execution, its practical application ...
Piedad Ortiz‐Fernández +2 more
wiley +1 more source
CARDIO4Cities: from global evaluation framework to local monitoring in Dakar and São Paulo. [PDF]
Saric J +13 more
europepmc +1 more source
ABSTRACT Corporations increasingly use Environmental, Social, and Governance (ESG) reports to articulate their commitments, priorities, and performance in sustainability governance. This study examines how Korean firms have configured and reconfigured their sustainability discourses across industries and time using 634 sustainability reports (2014–2024)
Taedong Lee +3 more
wiley +1 more source
A Framework for Impression Management in Extra‐Financial Reporting
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 +3 more
wiley +1 more source
Electronic Actuation of Surface-Immobilized, pH-Responsive DNA Nanoswitches. [PDF]
D'Rozario F +6 more
europepmc +1 more source
Beyond Governance Attributes: How Fashion Companies Prepare Social Disclosure for the CSRD
ABSTRACT This study examines how social disclosure readiness emerges under the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) and investigates whether and how, corporate governance supports such readiness within the European fashion companies. By adopting a qualitative case‐study approach,
Sara Ianniello +2 more
wiley +1 more source
Epidemiological and Genomic Characteristics of <i>bla</i> <sub>CTX-M</sub> and <i>bla</i> <sub>NDM</sub>-Producing <i>K. pneumoniae</i> From Dairy Cows in Henan Province, China. [PDF]
Feng Y +8 more
europepmc +1 more source
A Method to Assess Social Sustainability of Multi‐Tier Supply Chains in the Textile Industry
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 +4 more
wiley +1 more source

