Results 121 to 130 of about 38,828 (268)

Time Driven Activity‐Based Costing and Social Life Cycle Assessment: An Integrated Framework for Social Sustainability Accounting

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Integrating sustainability not only into corporate strategy and product design is essential to address pressing global challenges. This study proposes a framework that integrates social life cycle assessment (S‐LCA) into time‐driven activity‐based costing (TD‐ABC) to manage both social and economic issues by assessing social impacts across ...
Widiene Essouid   +4 more
wiley   +1 more source

Volcanic landscape, natural heritage management and virtual reality in the Jacomar volcano. [PDF]

open access: yesSci Rep
Beato Bergua S   +4 more
europepmc   +1 more source

Culture Matters: Board Gender Diversity and ESG Disclosure in Family Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study analyses how board gender diversity (BGD) affects ESG disclosure in family businesses, focusing on the moderating role of national cultural dimensions. It analyzes a sample of listed non‐financial firms operating in European Union countries.
Anna Maria Moisello   +2 more
wiley   +1 more source

Exploring the restorativeness of different hydrodynamic landscapes in world natural heritage sites. [PDF]

open access: yesFront Child Adolesc Psychiatry
Zhang P   +16 more
europepmc   +1 more source

Abnormal Sustainability Reporting Tone and the Value Relevance of Accounting Fundamentals

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates whether and how abnormal sustainability reporting tone is associated with the firm's market value and conditions the value relevance of accounting fundamentals. Building on impression‐management theory, the value relevance literature, and recent advances in textual analysis, we focus on the discretionary component of ...
Alessandra Allini   +3 more
wiley   +1 more source

Geomorphological heritage and geomorphosites selection in the Briere Natural Park (Loire-Atlantique): natural heritage and cultural heritage

open access: yes, 2013
Brière is a huge swamp of fresh water, close to the sea level. It is situated north of the estuary of the river Loire, at the back of the bay of La Baule, in one of the most touristic sector of Brittany. In Brière, landforms are little contrasted but they neverthelessconstitute a natural heritage deserving being popularized within the framework of the ...
Sellier, Dominique, Portal, Claire
openaire   +1 more source

Drivers of Sustainability Disclosure in the Healthcare Sector: Empirical Evidence From Portugal

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the determinants of online sustainability disclosure in the Portuguese public hospital sector, contributing to the growing literature on sustainability disclosure in healthcare organizations from a context that remains largely underexplored.
Yolanda Ramírez, Francisco Montero
wiley   +1 more source

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