Results 171 to 180 of about 2,621 (263)

Sustainability and Earnings Quality: The Moderating Role of Institutional Factors

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The objective of this paper is to examine the impact of firms' sustainability performance on earnings quality, with a particular focus on the moderating role of institutional factors in Latin American countries for the period 2012–2023. A panel data set with 390 companies was structured with information sourced from the London Stock Exchange ...
Juan F. Garrido Navia   +3 more
wiley   +1 more source

Critical Discourse Analysis in Corporate Reports: Legitimation Strategies in the Context of Environmental Controversies

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the use of environmental disclosure as a strategic tool to manage legitimacy crises in a mining company, adopting critical discourse analysis (CDA) as the main methodology. Focusing on a case of environmental disaster, this research reveals how corporate narratives can be manipulated to minimize responsibility and reinforce
Renata Luiza de Castilho Rossoni   +1 more
wiley   +1 more source

Understanding Consumer Behaviour and the Circular Economy Transition in Sustainable Fashion: A Systematic Literature Review

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The fashion industry plays a key role towards global sustainability goals, yet remains among the most sustainability‐impacting sectors. Since 2020, several disruptions—including the Covid‐19 pandemic, geopolitical instability, and ambitious sustainability policies—have dramatically reshaped how consumers interact with fashion. In response, the
Chiara Marinelli
wiley   +1 more source

Corporate Sustainability Transition: Methodological Analysis for a Rating Model

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study introduces a new rating model for the evaluation of corporate sustainability, addressing the inconsistencies and divergences that characterize current ESG assessment systems. The model is hierarchically structured, comprising 99 indicators organized into 19 modules, and is designed to be adaptable by sector and firm size.
Riccardo Censi   +3 more
wiley   +1 more source

Transforming Business Models for a Better Future: Investigating Effects of Sustainable Business Model Archetypes on Consumer Adoption Behavior

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Global challenges such as climate change, resource scarcity and ecological degradation demand that companies rethink how they create, deliver and capture value. Sustainable business model innovations (SBMIs) offer a promising pathway, yet empirical insights into how different SBMI archetypes affect consumer adoption behavior are scarce.
Lennard Stutz   +3 more
wiley   +1 more source

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