Results 201 to 210 of about 4,725,654 (273)

Stakeholder Divergence in Sustainability Materiality Assessments: Evidence From a European Corporate Group Under the Corporate Sustainability Reporting Directive

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines differences in stakeholders' perceptions of ESG issues in a European corporate group and their implications for double materiality assessment under the Corporate Sustainability Reporting Directive. Drawing on stakeholder theory, it analyses survey responses from 15 stakeholder groups and compares perceived ESG importance ...
Agnieszka Szulc‐Obłoza   +4 more
wiley   +1 more source

Mind the Gaps! Legitimacy and Expectation Misalignments in Sustainability Disclosure: Case Evidence From a Public Forestry Sector Organization

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainability disclosure by public sector organizations remains under‐examined, particularly in the forestry and natural resources sector, where organizations combine strong public accountability obligations with operations in environmentally sensitive ecosystems.
Dimitra Panori   +1 more
wiley   +1 more source

Differential Associations Between ESG Performance, Firm Value, and Profitability: Evidence From S&P 500 Companies in Energy and Energy‐Related Sectors

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Amid the growing prominence of sustainability considerations in financial decision‐making, the question of how environmental, social, and governance (ESG) performance translates into measurable financial outcomes has become particularly salient for industries exposed to intense regulatory pressure and environmental scrutiny, such as the energy
Fatih Akdeniz   +2 more
wiley   +1 more source

Assessing Sustainability Performance in the Life Insurance Industry: An Integrated Sustainability Balanced Scorecard Framework Under q‐Rung Orthopair Fuzzy Information

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Assessing the sustainability performance of life insurers has become increasingly important, as long‐term competitiveness depends not only on financial soundness but also on environmental, social, organizational, and governance‐related capabilities.
Özcan Işık, İbrahim Adalar
wiley   +1 more source

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