Results 171 to 180 of about 4,666,378 (293)

Time Driven Activity‐Based Costing and Social Life Cycle Assessment: An Integrated Framework for Social Sustainability Accounting

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Integrating sustainability not only into corporate strategy and product design is essential to address pressing global challenges. This study proposes a framework that integrates social life cycle assessment (S‐LCA) into time‐driven activity‐based costing (TD‐ABC) to manage both social and economic issues by assessing social impacts across ...
Widiene Essouid   +4 more
wiley   +1 more source

Mapping Corporate Environment, Social, and Governance Discourses: Analysis of Korean Companies' Sustainability Reports (2014–2024)

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

Beyond Governance Attributes: How Fashion Companies Prepare Social Disclosure for the CSRD

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

Consumers' Perceptions of South African Clothing retailers' Corporate Social Responsibility: A Triple Bottom Line and Gendered Perspective

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the influence of consumers' perceptions of clothing retailers' corporate social responsibility (CSR) on word‐of‐mouth (WOM) and purchase intent in the South African emerging market context. Additionally, a gender comparison was conducted to explore potential differences in the relationship between consumers' CSR perceptions,
Gert D. Muller   +2 more
wiley   +1 more source

Beyond Reputation: A Function for CSR in the Age of Systemic Crises. Evidence From the Italian Business Landscape

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporate Social Responsibility (CSR) and Corporate Sustainability (CS) are historically distinct constructs that have converged to the point of conceptual confusion. This paper operates within the CSR tradition, arguing that authentic CS is structurally impossible without the ethical foundation CSR provides.
Massimo Franchi
wiley   +1 more source

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