Results 141 to 150 of about 2,000 (266)

Scope 3 Carbon Emissions Assessment for Manufacturing SMEs

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper addresses the challenges facing managers of Small‐ and Medium‐Size Enterprises (SMEs) when conducting environmental sustainability assessment at the value chain level, particularly Scope 3 Greenhouse Gases (GHG) emissions. The paper investigates issues related to data availability and data quality for Scope 3 assessment and ...
Kourosh Halat   +3 more
wiley   +1 more source

Sustainable Business Model Innovation and Firm's Performance: A Multiple Case Study in the Agri‐Food Industry

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This research investigates how sustainability‐oriented initiatives aimed at innovating a firm's business model can lead to different economic, social and environmental performance configurations, with the objective of identifying the determinants that explain these differences. We carried out a multiple case study, selecting firms based on the
Paolo Di Toma   +3 more
wiley   +1 more source

Does ESG Performance Reduce Default Risk in Insurance Firms? Evidence From Life and Non‐Life Sectors

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines whether environmental, social, and governance performance is associated with lower default risk in European insurance firms, and whether the strength of this association differs between life and non‐life business models.
S. Miani, M. Mantovani, E. Palmieri
wiley   +1 more source

Ethical Behaviour and Corporate Financing. The Case of ‘Legality Rating’

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The financial crisis has heightened awareness of ethical and legal issues in the business context. Corporate ethical behaviour is increasingly measured through sustainability ratings. Since 2012, in Italy, the introduction of a sustainability rating, namely the legality rating (LR), has served as an innovative ‘label’ for socially responsible ...
Federica Doni   +3 more
wiley   +1 more source

Designing Governance for ESG: Incentive and Oversight Complementarities in Corporate Sustainability Performance

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates how internal governance design supports credible ESG performance by distinguishing between Incentive and Oversight Architectures. Using 13,993 firm‐year observations of US nonfinancial firms from 2018 to 2024, we estimate fixed effects and two‐step system GMM models.
Beyza Gürel   +2 more
wiley   +1 more source

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