Results 221 to 230 of about 3,617,869 (350)

Substantive or Symbolic? Analyzing the Quality of Impact Reports in Italian B‐Corps Through Legitimacy Theory

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainability reporting has become increasingly compelling, particularly among hybrid organizations such as B‐Corps, which seek to balance profit and purpose and are required to publish annual Impact Reports. This study assesses the completeness of disclosed information in the 2022 Impact Reports of 74 Italian B‐Corps, drawing on legitimacy ...
Laura Ferraro   +3 more
wiley   +1 more source

Landscape of Research on Accounting Scope 3 Emissions: A Review of Methodologies and Data

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Scope 3 emissions have been proposed as a critical metric for evaluating corporate carbon footprint, identifying emission sources, and developing mitigation solutions. Yet, widespread corporate reporting of Scope 3 emissions remains limited, highlighting a critical gap in both research and practice.
Zeyu Wang   +3 more
wiley   +1 more source

A Social Entrepreneurship Perspective of De‐Carbonising the Footprint through Recycling Compensation: A Case Study of the NGO Madre Coraje

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This research analyses the carbon footprint of the NGO Madre Coraje, using an integrated methodology that combines the calculator provided by REAS (Red de Economía Alternativa y Solidaria) Navarra and the Life Cycle Assessment (LCA). It quantifies emissions across the three scopes of the Greenhouse Gas Protocol, evaluating both direct and ...
José Fernandez‐Serrano   +2 more
wiley   +1 more source

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