Results 251 to 260 of about 1,510,785 (336)

Reporting Under the EU Taxonomy Regulation: The Role of Sustainability Committee and Sustainability‐Related Executive Compensation

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Drawing on the theoretical lenses of stakeholders and agency theories, this study aims to determine sustainable corporate governance's role in adopting the European Union (EU) Taxonomy Regulation. Specifically, the relationship between the sustainability committee and the level of Taxonomy‐related indicators is analysed. Acknowledging the need
Dorota Dobija   +4 more
wiley   +1 more source

CSR Decoupling and Assurance of CSR Reports: Do Combinations of Level, Scope, and Assurance Provider Matter?

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT In response to growing concerns about the credibility of corporate social responsibility (CSR) reports, this study examines the relationship between external assurance on CSR reports and CSR decoupling. Specifically, we explore how combinations of the level and scope of assurance, and the type of assurance provider are associated with a ...
Geert Braam   +2 more
wiley   +1 more source

The false promise of deep-sea mining. [PDF]

open access: yesNPJ Ocean Sustain
Alger J   +5 more
europepmc   +1 more source

Unlocking the Social Promise of Industry 5.0: Harnessing Data‐Driven Social Life Cycle Assessment for Corporate Sustainability

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT In the contemporary era of Industry 5.0, characterized by the integration of digital technologies and human‐centered approaches, the assessment of social sustainability remains a critical challenge. Corporate responsibility and Environmental, Social, and Governance compliance are being reshaped by these developments. This paper aims to address
Andrés Fernández‐Miguel   +4 more
wiley   +1 more source

Aligning Value Creation and Allocation Through Asymmetries Reduction: B Corps in the Spotlight

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT By following the classic logic of value creation, firms capture most of the value created with their stakeholders (economic, societal, and environmental) and generate asymmetries toward them. The new stakeholder theory emphasizes value creation at the firm‐stakeholder level and challenges this perspective by considering value creation and ...
Beatrice Re   +2 more
wiley   +1 more source

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