Results 81 to 90 of about 2,713 (233)
From Nonfinancial Reporting to Management Control: A GRI‐Based Sustainability Balanced Scorecard
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The integration of sustainability into strategic management systems has shifted from a reporting‐oriented exercise to a challenge of implementation, control, and accountability. Although the SBSC is widely acknowledged as a suitable framework to embed environmental and social objectives into strategy execution, its practical application ...
Piedad Ortiz‐Fernández +2 more
wiley +1 more source
Symbolic Versus Substantive ESG Practices: A Systematic Review and Integrative Framework
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT ESG reporting is widespread, but symbolic commitments do not always reflect substantive practices. This study conducts a systematic literature review of 62 empirical articles published between 2021 and 2025 to synthesize the main determinants and consequences of this disclosure–performance misalignment in ESG reporting (commonly referred to as
Cristina Alexandrina Ştefănescu +1 more
wiley +1 more source
Regulatory Convergence and Divergence in ESG Reporting in the Indo‐Pacific Region
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Environmental, social, and governance (ESG) reporting has evolved significantly globally over the past few decades. Many countries are now signatories to international agreements such as the United Nations Framework Convention on Climate Change (UNFCCC) and the Paris Agreement, with increasing commitments to emissions reduction targets and the
Michele John +6 more
wiley +1 more source
Frontiers in Marine ScienceIntroductionCoastal nations heavily rely on their sea areas to achieve sustainable socioeconomic development. Sea areas offer abundant marine ecosystem products and services that are difficult to substitute with industrial goods.
Wenwen Li +7 more
doaj +1 more source
National Credit Regulator Versus Nedbank Ltd and the Practice of Debt Counselling in South Africa [PDF]
Potchefstroom Electronic Law Journal, 2010 The National Credit Regulator approached the then Transvaal Provincial Division of the High Court in 2008 by way of a notice of motion. In this application the Regulator prayed in terms of section 16(1)(b) of the National Credit Act 34 of 2005 (the "NCA")
D de Villiers
doaj
Responsible Banking Under Twin Transition: FinTech M&As, ESG Strategy, and Bank Performance
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This paper investigates how banking innovation strategies, namely FinTech M&As and ESG practices, affect bank performance under rising competitive pressures and regulatory complexity. Using a unique dataset of 543 listed banks across 49 countries from 2000 to 2023, we analyse whether these strategic investments enhance banks' profitability ...
G. B. Ferilli, Y. Altunbas, E. Palmieri
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines whether corporate social responsibility (CSR) disclosure in IPO prospectuses functions as a credible sustainability signal and how its credibility influences investor responses in U.S. capital markets. Drawing on a sample of 681 IPOs conducted between 2019 and 2023, we employ textual content analysis to construct a ...
Nesrine Bedoui, Aymen Ajina
wiley +1 more source
Insights Into the Roles of the Corporate Governance Mechanism in Sustainability Assurance Practices
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Our study explores the roles of corporate governance mechanisms in sustainability assurance practices in China through 40 semi‐structured interviews with sustainability reporting preparers and assurance providers. Guided by framing theory, the findings unveil distinct frames of the two groups perceiving governance of sustainability assurance ...
Cong Mu +2 more
wiley +1 more source
Ocean Governance and Marine Conservation: Institutional Work as a Lever for Ocean Sustainability
Environmental Policy and Governance, EarlyView.ABSTRACT Ocean governance presents one of the most complex environmental policy challenges of our time, requiring coordinated action across multiple scales, sectors and stakeholder groups. This paper applies institutional work theory to systematically examine how actors create, maintain and disrupt the governance arrangements underpinning ocean ...
Kedar Uttam +3 more
wiley +1 more source
Risk factors for horse falls in British jump racing (2010–2023)
Equine Veterinary Journal, EarlyView.Abstract Background Horse falls are an important safety and welfare concern in jump racing, as they are associated with an increased risk of equine fatality and injury, as well as jockey injury. Objectives To identify risk factors for horse falls in British jump racing. Study Design Retrospective cohort.
S. E. Allen +3 more
wiley +1 more source