Results 151 to 160 of about 10,646,610 (242)

Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The European Union introduced the Corporate Sustainability Reporting Directive (CSRD) with the aim of aligning the “walk”—the implementation of substantive sustainability practices—and the “talk”—their representation in sustainability reporting.
Andrea Caccialanza   +2 more
wiley   +1 more source

When Sustainability Reporting Becomes a Strategy: The Impact of Financial Performance and Institutional Pressures From EU Sustainability Reporting Regulations on ESG Decoupling

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Mitigating environmental, social, and governance (ESG) decoupling is essential to advancing reliable sustainability disclosure and ensuring that ESG reporting fulfills its intended purpose. This study aims to provide critical insights into the organizational and contextual elements that could intensify or diminish ESG decoupling. Using a multi‐
Catarina Cepêda   +2 more
wiley   +1 more source

A budding science of illegal markets. [PDF]

open access: yesProc Natl Acad Sci U S A
Caulkins JP.
europepmc   +1 more source

From Waste to Value: A Bibliometric‐Systematic Review of Biogas and Biomethane Business Literature

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT In response to escalating environmental challenges and the growing demand for sustainable energy solutions, the agri‐food sector is increasingly exploring business models grounded in circular economy (CE) principles based on the production of biogas and biomethane.
Silvia Cantele   +3 more
wiley   +1 more source

ESG Ratings and Firms' Engagement in Global Innovation Ecosystems: Implications for Green Innovation Capacity

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The increasing salience of climate change has intensified attention to the roe of ESG ratings in shaping firms' green innovation. We examine the link between ESG performance and green innovation, highlighting the role of participation in global innovation networks.
Miaomiao Tao   +3 more
wiley   +1 more source

CEO Overconfidence and Corporate Social Responsibility: A Micro‐CSR Perspective

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Although research on micro‐level CSR has increasingly emphasized individual‐level antecedents, the role of CEO overconfidence has not been systematically integrated into the literature. To address this gap, a systematic literature review was undertaken of 62 studies on CEO overconfidence and CSR, revealing a mixed picture of positive, negative,
Jannis Kreinhop
wiley   +1 more source

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