Results 211 to 220 of about 4,256,060 (242)

Convergence Clubs in Corporate Sustainability: Identifying Industry and Risk‐Level ESG Convergence Patterns in S&P 500 Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Despite the growing emphasis on corporate sustainability, it remains unclear whether firms will align with common ESG standards. The Phillips–Sul convergence methodology, in combination with dynamic time‐warping clustering, was utilized to analyze the ESG trajectories of 430 S&P 500 firms from 2019 to 2024.
Abdullah Kürşat Merter   +1 more
wiley   +1 more source

Accountability Beyond ESG Disclosure: Credibility, Governance Integrity, and the Sustainability‐Signaling Gap in European Finance

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study addresses significant limitations in Environmental, Social, and Governance (ESG) evaluation by transcending disclosure‐based metrics and presenting a credibility‐focused analytical methodology that assesses the congruence between sustainability signals and substantive performance.
K. Ragazou
wiley   +1 more source

Digital Transformation: Are Traditional Auditors' Competencies Sufficient for Remote ISO 14001 Audits?

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This article explores how practitioners perceive the effects of digital transformation on ISO 14001 audits and on the competencies required to conduct them remotely. The study draws on 35 semi‐structured interviews with representatives of ISO‐14001‐certified organizations, external auditors, and consultants. While few studies have examined the
Nadjet Tebbal   +2 more
wiley   +1 more source

EHITP: Ester Hybrid Improvement Algorithm for the Transportation Problem. [PDF]

open access: yesF1000Res
Hameed Sabty F   +3 more
europepmc   +1 more source

A necessary condition for the guarantee of the superiorization method. [PDF]

open access: yesOptim Lett
Barshad K   +4 more
europepmc   +1 more source

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