Results 181 to 190 of about 104,777 (264)

A Strategic Action Plan to Advance Circular Economy Practices in the Automotive Industry Based on Sector Insights to Support Sustainable Development

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The circular economy is gaining traction as a transformative approach to address climate change and the shortcomings of the linear economic model, which is defined by unsustainable production and consumption patterns. This study explores the implementation of circularity principles in the Spanish automotive industry, with particular attention ...
Salvador Perez‐Canto   +2 more
wiley   +1 more source

Moral Law

open access: yes
Among the major themes discussed by early scholastic theologians, moral law is of crucial significance. This topic is discussed in some form in virtually every theological work written between the mid twelfth and mid thirteenth centuries and thus ...
Saccenti, Riccardo
core  

Substantive or Symbolic? Analyzing the Quality of Impact Reports in Italian B‐Corps Through Legitimacy Theory

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainability reporting has become increasingly compelling, particularly among hybrid organizations such as B‐Corps, which seek to balance profit and purpose and are required to publish annual Impact Reports. This study assesses the completeness of disclosed information in the 2022 Impact Reports of 74 Italian B‐Corps, drawing on legitimacy ...
Laura Ferraro   +3 more
wiley   +1 more source

The Link Between Financial Auditors and Corporate Social Responsibility: A Review of Empirical Studies and Implications for Future Research

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Based on stakeholder agency theory, this structured literature review included 89 empirical quantitative studies published between 2013 and the present on the complex relationship between financial auditors and corporate social responsibility (CSR) outcomes. We created a research framework based on DeFond and Zhang's (2014) taxonomy and the bi‐
Patrick Velte
wiley   +1 more source

Ethical perspectives of obstetricians and gynecologists on induced abortion and conscientious objection in Türkiye: a phenomenological study. [PDF]

open access: yesBMC Med Ethics
Barış M   +8 more
europepmc   +1 more source

Strategic Prioritization of Environmental, Social, and Governance Goals: A Data‐Driven Efficiency Framework

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Organizations are increasingly required to integrate environmental, social, and governance (ESG) objectives alongside operational performance, yet empirical guidance on how firms should prioritize among ESG activities under resource constraints remains limited.
Minyoung Choi   +2 more
wiley   +1 more source

Environmental, Social, and Governance (ESG) Performance and Equity Misvaluation: The Moderating Role of Country‐Level Factors

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores how corporate environmental, social, and governance (ESG) performance affects equity misvaluation and how country‐level factors—national culture, environmental performance indicators, and world governance indicators (WGIs)—moderate the relationship between corporate ESG performance and misvaluation.
Xinyu Wang   +4 more
wiley   +1 more source

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