Results 231 to 240 of about 216,127 (284)

From Nonfinancial Reporting to Management Control: A GRI‐Based Sustainability Balanced Scorecard

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The integration of sustainability into strategic management systems has shifted from a reporting‐oriented exercise to a challenge of implementation, control, and accountability. Although the SBSC is widely acknowledged as a suitable framework to embed environmental and social objectives into strategy execution, its practical application ...
Piedad Ortiz‐Fernández   +2 more
wiley   +1 more source

Sustainability Assessment of Micro, Small, and Medium Enterprises: A Systematic Review and Hybrid Architecture for Credible, Salient, and Legitimate Knowledge Governance

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainability assessment advances corporate social responsibility toward inclusive development. Widely recognized approaches prove inadequate for micro, small, and medium enterprises (MSMEs), resulting in fragmented proliferation that hinders cumulative knowledge.
Luísa Couto Gonçalves de Souza   +2 more
wiley   +1 more source

Marine Tourism and Social Responsibility of Destinations: An Analysis for the Formulation of Public Policies

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study analyses the commitment of marine tourism companies to Corporate Social Responsibility (CSR) and the factors that affect it (economics, pressures from interest groups, barriers, innovative capacity, relationships of the company with its environment and characteristics of the businesses).
Olga González‐Morales   +2 more
wiley   +1 more source

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

Mapping Corporate Environment, Social, and Governance Discourses: Analysis of Korean Companies' Sustainability Reports (2014–2024)

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporations increasingly use Environmental, Social, and Governance (ESG) reports to articulate their commitments, priorities, and performance in sustainability governance. This study examines how Korean firms have configured and reconfigured their sustainability discourses across industries and time using 634 sustainability reports (2014–2024)
Taedong Lee   +3 more
wiley   +1 more source

Examining Phosphatidylethanol (PEth) Formation Rates Within and Between Subjects in Ex Vivo Whole Blood

open access: yesDrug Testing and Analysis, EarlyView.
PEth formation rate increased with increasing ethanol concentration with variability between participants but was mostly consistent within‐subject. No relationship was observed between phosphatidylcholine concentrations and PEth formation rates. PEth concentrations should be used to monitor an individual's ethanol use over time, rather than compared ...
Haidyn G. Stark   +4 more
wiley   +1 more source

Advances in vital‐sign prediction and early‐warning models for underground coal mine workers integrating environmental factors

open access: yesDeep Underground Science and Engineering, EarlyView.
This review synthesizes advances in predicting miners' vital signs by integrating environmental monitoring (dust, temperature, and gas) with physiological data. It highlights multi‐source data fusion techniques and early‐warning models for enhanced occupational safety in underground coal mines.
Junji Zhu   +4 more
wiley   +1 more source

A Systematic Review and Meta‐Analysis of Psychological Therapies for Avoidant/Restrictive Food Intake Disorder (ARFID) in Adolescents and Adults

open access: yesInternational Journal of Eating Disorders, EarlyView.
ABSTRACT Objective The efficacy of psychological therapies for adolescents and adults with avoidant/restrictive food intake disorder (ARFID) has yet to be rigorously analyzed through systematic review or meta‐analysis. Method We identified articles from seven databases that presented psychological therapies for adolescents and adults with ARFID. First,
Copeland G. Winten   +4 more
wiley   +1 more source

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