Results 121 to 130 of about 43,563 (260)

Digital and Gender Attributes of IC in Sustainability Reporting of Italian Firms

open access: yesCorporate 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

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley   +1 more source

The Language of Greenwashing: SDG Omission and Opportunity‐Oriented Environmental Tone as Alert Metrics in Green Bond Disclosures

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Green bonds play a central role in sustainable finance, yet concerns about greenwashing raise questions about the credibility of issuers' sustainability disclosures. Using dictionary‐based methods and domain‐specific BERT transformer models, this paper proposes two greenwashing alert metrics and investigates their performance by analyzing ...
Andrea Nicolodi   +4 more
wiley   +1 more source

A Framework for Impression Management in Extra‐Financial Reporting

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper examines how organisations employ impression management tactics in extra‐financial reporting, particularly in the context of environmental, social and governance (ESG) concerns. As stakeholder scrutiny and regulatory expectations intensify, organisations increasingly shape non‐financial disclosures to influence perceptions of ...
Laura Ribeiro   +3 more
wiley   +1 more source

Greenwashing in the Spotlight: Synthesising Evidence on Unethical Environmental Claims and Future Pathways

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Firms are experiencing mounting pressure to report their environmental impact. Rather than disclosing their actual performance, however, some are engaging in unethical business (i.e., greenwashing) practices. Prior studies have contributed significantly to the greenwashing literature from varied perspectives, but a comprehensive understanding ...
Sher Jahan Khan   +4 more
wiley   +1 more source

Teaming Up for Sustainability: Understanding Different Types, Projects, and Enablers of Employee Sustainability Teams

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Employee sustainability teams—groups collaborating continuously and voluntarily on sustainability initiatives—can serve as a bottom‐up driver for organizational change. Despite their potential, however, their role and contributions are underexplored. To fill this gap, our multi‐case study examines 59 projects by 13 teams across three companies
Jennifer Adolph   +3 more
wiley   +1 more source

Curriculum alignment with international graduate attribute standards in engineering education: The CPUT experience

open access: yesThe Curriculum Journal, EarlyView.
Abstract This paper presents a qualitative case study of how the Mechanical Engineering Diploma programme at Cape Peninsula University of Technology (CPUT) systematically aligned its curriculum with both national and international graduate attribute (GA) standards.
Ali Rugbani, Simphiwe Nqabisa
wiley   +1 more source

Home - About - Disclaimer - Privacy