Results 241 to 250 of about 38,582 (305)

KPI Assessment

open access: yes
Evaluation and quantification of the proposed KPI at the end of the projectbased on results obtained in the final ...
openaire   +1 more source

Designing Governance for ESG: Incentive and Oversight Complementarities in Corporate Sustainability Performance

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates how internal governance design supports credible ESG performance by distinguishing between Incentive and Oversight Architectures. Using 13,993 firm‐year observations of US nonfinancial firms from 2018 to 2024, we estimate fixed effects and two‐step system GMM models.
Beyza Gürel   +2 more
wiley   +1 more source

A Dynamic Business Modeling Approach to Port Sustainability: The Western Sicily Port Authority Case

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Ports are critical nodes in global trade and economic development, yet they generate substantial environmental and social externalities—including greenhouse gas emissions, air, noise, and water pollution, and adverse impacts on host communities—that demand integrated and forward‐looking governance.
Martina Vivoli   +3 more
wiley   +1 more source

KPI Wrappers

open access: yes
D4.2- KPI wrappers and constraint module fully functional, editors available. First release M18, updated as described in the Task 4.2 towards final release. (OTHER, PU, ITWM, M36; Task 4.2)
openaire   +1 more source

From Nonfinancial Reporting to Management Control: A GRI‐Based Sustainability Balanced Scorecard

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
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

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