Results 71 to 80 of about 175 (163)
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Sustainable financial instruments are increasingly promoted as tools to accelerate firms' transition toward more sustainable business models. However, skepticism remains regarding their ability to generate substantive environmental outcomes.
Federica Tonnarello, Carlo Vermiglio
wiley +1 more source
Exploring the Effectiveness of Sustainability Measurement: Which ESG Metrics Will Survive COVID-19? [PDF]
J Bus Ethics, 2022 Atkins J +5 more
europepmc +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study investigates whether institutional isomorphism contributes to the convergence of environmental, social, and governance (ESG) performance among 230 banks in the European Union and the European Free Trade Association from 2011 to 2021.
Balázs Tóth +3 more
wiley +1 more source
Single-cell microfluidic impedance cytometry: from raw signals to cell phenotypes using data analytics. [PDF]
Lab Chip, 2021 Honrado C +3 more
europepmc +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Recent regulatory initiatives, including the EU Corporate Sustainability Reporting Directive (CSRD), are reinforcing the demand for more structured, transparent, and accessible sustainability reporting. However, empirical evidence on how digital tools influence the narrative dimension of these disclosures remains limited.
Francesco Sotti +2 more
wiley +1 more source
Bioactive Compounds from Terrestrial and Marine-Derived Fungi of the Genus Neosartorya †. [PDF]
Molecules, 2022 de Sá JDM +3 more
europepmc +1 more source
Strategic Change, EarlyView.ABSTRACT The tightening of EU sustainability reporting rules has raised a controversial debate between improving corporate transparency and the risk of stifling competitiveness, with ongoing EU‐wide discussions on potential deregulation. We contribute to this debate by examining changes in sustainability reporting practices over time.
Mareike Hockmann, Martin Thomsen
wiley +1 more source
Sustainable Development, EarlyView.ABSTRACT This study applies an agency‐theoretical lens to examine how investor heterogeneity, specifically institutional, foreign, and domestic ownership, influences corporate social responsibility (CSR) performance. Drawing on extensions of classical agency theory that account for heterogeneous shareholder preferences and principal‐principal conflicts,
Maximilian Focke
wiley +1 more source
Quality of CSR Reporting : A Quantitative Study on the Impact of the Introducion of NFRD in Sweden
Title: Quality of CSR Reporting: A Quantitative Study on the Impact of the Introduction of NFRD in Sweden. The objective of this study is to analyse how mandatory regulations affect the reporting quality of Swedish listed companies, how this varies between environmentally sensitive and non-sensitive industries, and whether there is a difference ...
Österlund, Erik, Potoshna, Diana
openaire +1 more source
Sustainable Development, EarlyView.ABSTRACT Sustainability reporting has gained significant importance in assessing and enhancing organisational sustainability performance. However, there has been limited focus on how sustainability reporting managers (SRMs) perceive and engage in the institutional work that underpins reporting practices.
Hania Rehman +3 more
wiley +1 more source