Results 211 to 220 of about 88,461 (304)

Artificial Intelligence as a Catalyst for Environmental and Social Sustainability Practices in SMEs: The Moderating Role of Sustainability, Digitalization, and Innovation Barriers

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between artificial intelligence and both environmental and social sustainability practices in small and medium‐sized enterprises, with a specific focus on the moderating effects of implementation barriers relating to sustainability, digitalization, and innovation.
Gülçinay Mumcu, Steven A. Brieger
wiley   +1 more source

Assessing Climate Change Disclosure and Its Governance Drivers: Insights From the European Utilities Sector

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study aims to enhance academic understanding of the factors influencing the disclosure practices of climate change among European utility companies, specifically in the context of their sustainability reporting. The primary objective is to explore, through a multi‐theoretical framework, the governance drivers that significantly affect the
Cristina Boţa‐Avram   +2 more
wiley   +1 more source

Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The European Union introduced the Corporate Sustainability Reporting Directive (CSRD) with the aim of aligning the “walk”—the implementation of substantive sustainability practices—and the “talk”—their representation in sustainability reporting.
Andrea Caccialanza   +2 more
wiley   +1 more source

Social Accounting for Work‐Related Injuries: Towards a Sustainable Management of Social Externalities

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The present study seeks to advance the understanding of the determinants of occupational injuries, thereby enhancing both academic knowledge and decision‐making in the management and implementation of occupational health and safety measures.
Rosa María Cañaveras Perea   +2 more
wiley   +1 more source

How 1st‐Tier Suppliers Respond to Green Public Procurement Policies: An Empirical Analysis

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This article analyses how 1st‐tier suppliers to public organisations respond operationally to Green Public Procurement (GPP) policies. Through a multiple case study of 12 Italian firms operating in different sectors, we develop a classification of suppliers' responses, identifying two interrelated macro‐types: internal operations realignment ...
Antonio Cavallin Toscani, Andrea Vinelli
wiley   +1 more source

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