Results 51 to 60 of about 2,009 (229)
Digital and Gender Attributes of IC in Sustainability Reporting of Italian Firms
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Italian listed enterprises increasingly rely on intellectual capital (IC) to enhance competitiveness and sustainability performance. As IC, comprising human, structural, and relational capital, is rarely recognised in financial statements due to the lack of standardised frameworks, its disclosure has gained relevance in sustainability ...
Alessandra Buonasera, Simona Catuogno
wiley +1 more source
Symbolic Versus Substantive ESG Practices: A Systematic Review and Integrative Framework
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT ESG reporting is widespread, but symbolic commitments do not always reflect substantive practices. This study conducts a systematic literature review of 62 empirical articles published between 2021 and 2025 to synthesize the main determinants and consequences of this disclosure–performance misalignment in ESG reporting (commonly referred to as
Cristina Alexandrina Ştefănescu +1 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
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Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Matching‐gift programs institutionalize employee‐led CSR by amplifying employees' voluntary donations. Yet we know relatively little about what promotes the adoption of these decentralized forms of corporate social engagement. Drawing on upper echelons theory, this study argues that executives with STEM educational backgrounds tend to favor ...
Jungwon Min
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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 +6 more
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EcoEnergy, EarlyView.An overview of grain boundary engineering in the field of electrocatalysis. ABSTRACT Key electrocatalytic reactions such as HER, OER, ORR, CO2RR, and NRR offer promising routes for storing renewable energy as chemical fuels. However, their widespread application is constrained due to the lack of highly active and stable catalysts. Grain boundaries (GBs)
Jingyu Gao +8 more
wiley +1 more source
EcoEnergy, EarlyView.Photocatalytic, electrocatalytic, and photoelectrocatalytic systems exhibit a clear synergistic integration logic in closed‐loop alcohol refining—concurrently driving hydrogen evolution and selective alcohol oxidation to enable the directed conversion of alcohols into high‐value chemicals.
Wei Ren +7 more
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Environmental Policy and Governance, EarlyView.ABSTRACT China's environmental governance transition combines intensified vertical accountability and performance‐based management with expanding calls for public participation. However, despite growing demand for civic engagement, there remains limited understanding of how participatory environmental initiatives are structured and governed in practice.
Linjun Xie, Mengqi Shao, Gaohan Deng
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Orchestration of Climate Action in Municipalities: A Collective Capacity Approach
Environmental Policy and Governance, EarlyView.ABSTRACT Municipalities are increasingly positioned as key actors in enabling local climate action, yet their ability to mobilise societal actors remains insufficiently understood. This study examines how municipal officials in six Finnish municipalities from different local contexts understand and operationalise collective capacity for climate action,
Maija Faehnle +2 more
wiley +1 more source