Results 171 to 180 of about 4,379,506 (252)

Collaborating for Circularity: A Relational View Perspective on Buyer–Supplier Relationships in Restorative and Regenerative Supply Chains

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Industrial firms are required to redesign their supply chains into restorative and regenerative archetypes, rethinking not only their own production systems but also relationships with suppliers that may possess resources, capabilities, and knowledge too complex to be developed on their own but vital for circular value creation.
Francesco Cafforio   +2 more
wiley   +1 more source

From Blue Economy to Blue Marketing: Linking Consumer Engagement and Corporate Strategy for Ocean Sustainability—Theoretical Foundations and Propositions

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Blue economy advocates the sustainable use of marine resources while fostering economic growth and environmental preservation. Yet many business sectors still pursue extractive practices that undermine marine ecosystems and disregard consumers' sensitivity.
Maria Irene Prete   +2 more
wiley   +1 more source

From Dictionaries to Deep Learning: A Systematic Mapping Review of the Natural Language Processing Tasks Used to Analyze Sustainability Reports

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study aims at shedding light on the vast landscape of natural language processing (NLP) tasks used when analyzing sustainability reports or sustainability within integrated annual reports. A systematic literature review is carried out, identifying 160 studies of relevance.
Hannes Cordes
wiley   +1 more source

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

Does EU Taxonomy Alignment Reduce Corporate Emissions? Evidence From Nordic Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper investigates whether EU Taxonomy alignment is associated with lower corporate emissions, using 982 firm‐years from 358 Nordic firms (2022–2025). Extending targeted transparency theory, the study develops a signal‐quality framework under which a mandated classification is informative only if it satisfies signal relevance, signal ...
Ane C. H. Jensen
wiley   +1 more source

Carbon emission assessment of tunnel infrastructures: From construction to operation

open access: yesDeep Underground Science and Engineering, EarlyView.
This study develops a lifecycle carbon accounting framework for tunnel infrastructures, covering design, construction, operation, maintenance, and dismantling. Applied to a subsea tunnel case, the framework reveals the carbon emission distribution among four typical tunnel types and highlights potential carbon offset methods for low‐carbon tunnel ...
Luyuan Long   +4 more
wiley   +1 more source

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