Results 231 to 240 of about 1,574,158 (373)

Climate Change Disclosure: A Conceptual Framework and Future Research Avenues

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Climate change disclosure (CCD hereafter) has received substantial academic attention for its alignment with the United Nations' sustainability development goals. Inspired by the growing attention to CCD, this study synthesises the extant CCD literature and proposes a novel conceptual framework incorporating multiple fields.
Syed Mahfujul Alam, Ericka Costa
wiley   +1 more source

Corporate Social Responsibility (CSR) Decoupling and Tax Avoidance: Symbolic Use of Sustainable Boards in the European Union?

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores the relationship between corporate social responsibility (CSR) decoupling and tax avoidance, as well as the moderating effect of sustainable boards on this relationship. Based on agency and legitimacy theories, we used panel data of listed firms headquartered in the European Union (2076 firm‐year observations) in the 2017 ...
Patrick Velte
wiley   +1 more source

What Do We Need to Know About the CEO's Personality Traits? A Review on the Influence on Strategic and Sustainability Decisions

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT A Chief Executive Officer (CEO) holds key responsibilities, including directing strategies, making crucial decisions, and leading the firm toward achieving its objectives. The success or failure of a company largely depends on its leadership and its commitment to sustainability, which are closely tied to the personalities of its key players ...
Isabel‐María García‐Sánchez   +2 more
wiley   +1 more source

Facing the Risk of Greenwashing in the ESG Report of Global Companies: The Importance of Life Cycle Thinking

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Accurate reporting on the sustainability of business value propositions must be supported by reliable data sources and sound methodologies such as life cycle assessment (LCA). Showing commitment to more responsible activity without quantifying business impacts, or quantifying them only partially, could fall into greenwashing practices.
Marco Ruggeri   +3 more
wiley   +1 more source

Unveiling the Relationship Between Cultural Values and Public (Dis)Value: The Mediation Role of Corruption Perception and Citizen Trust

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT In recent years, much emphasis has been placed in the literature on understanding the dynamics by which public value is created and destroyed, by analyzing how cultural values contribute to these dynamics. This paper aims to explore the mediation role of corruption perception and citizen trust in explaining the relationship between cultural ...
Paolo Esposito   +3 more
wiley   +1 more source

Integrated Reporting, Stakeholders' Perspective and Sustainable Disclosure: Systematic Insights From Empirical Research

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Over the past decade, there has been a surge in academic and professional debates regarding the role of integrated reporting (IR) as a potential instrument for disclosing a set of comprehensive information to the stakeholder, integrating the company's sustainability performance. Although the literature on IR has rapidly progressed, the role of
Teresa Izzo   +2 more
wiley   +1 more source

Collaboration and care in climate education: Brave responses to an uncertain future

open access: yesThe Curriculum Journal, EarlyView.
Abstract An effective educational response to the climate emergency requires disrupting existing ideas about universities' roles, curriculum design and the relationship between educators, students and communities. This study examines an approach to curriculum development taken by academics at The Open University, UK whilst developing the postgraduate ...
Kathy Chandler   +6 more
wiley   +1 more source

The Norwegian legacy of resisting formal grading

open access: yesThe Curriculum Journal, EarlyView.
Abstract Norway has a longstanding tradition of prohibiting formal grading in primary education. This paper traces a century of restrictive grading policies and their associated discourses. Using Bacchi's (2009) What's the Problem Represented to be framework, we present an analysis of the policy documents that have underpinned Norwegian assessment ...
Henning Fjørtoft   +2 more
wiley   +1 more source

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