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Between Strategy and Survival? How Agri‐Food SMEs Navigate Voluntary Sustainability Disclosure

open access: yesSustainable Development, EarlyView.
ABSTRACT In a context of increasing regulatory pressure and ambiguity around sustainability reporting, this study analyses small and medium enterprises' (SMEs) motivations and challenges in relation to the voluntary adoption of such practices. Using a sector‐based approach, semi‐structured interviews were conducted with 26 agri‐business leaders from ...
Pablo Gomez‐Carrasco   +3 more
wiley   +1 more source

From ESG to Sustainable Development: A Path Designed for the Triple Helix Spheres

open access: yesSustainable Development, EarlyView.
ABSTRACT This work examines the relationship between environmental, social, and governance (ESG) initiatives and sustainable development (SD), highlighting a scientific gap in their effective connection. It aims to propose a framework with recommendations for promoting SD through ESG, considering the governmental, business, and academic spheres from ...
Elen Cristina Bravos Giupponi   +3 more
wiley   +1 more source

Environmental, Social, and Governance (ESG) Research: A Systematic Review of Recent Trends (2020–2024)

open access: yesSustainable Development, EarlyView.
ABSTRACT The 2020–2024 period marks a pivotal era in sustainable development, characterized by significant regulatory developments, including the EU Corporate Sustainability Reporting Directive (CSRD), the International Sustainability Standards Board standards, and the introduction of mandatory ESG reporting requirements worldwide. This review examines
Jiyeon Kim, Wooyoung Yang
wiley   +1 more source

KNOWLEDGE MANAGEMENT AUDIT: A PILOT PROJECT AT A LARGE MULTI-NATIONAL CORPORATION [PDF]

open access: yesIssues in Information Systems, 2012
Jennifer Breese-Vitelli, Robert Skovira
doaj  

Role of organizational network analyses to advance workforce inclusion and belonging: a scoping literature review. [PDF]

open access: yesFront Psychol
Decker-Tonnesen PL   +7 more
europepmc   +1 more source

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