Results 211 to 220 of about 1,497,093 (247)

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

Corporate 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, Sinjae Kang, Dian Wahyu Utami, Bohae Na   +3 more
wiley   +1 more source

Regulatory Convergence and Divergence in ESG Reporting in the Indo‐Pacific Region

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) reporting has evolved significantly globally over the past few decades. Many countries are now signatories to international agreements such as the United Nations Framework Convention on Climate Change (UNFCCC) and the Paris Agreement, with increasing commitments to emissions reduction targets and the
Michele John, Anulipt Chandan, Shaji Joseph, S. Vijayakumar Bharathi, Kazuyo Matsubae, Zhao Chuan, Pradthana Jaipong   +6 more
wiley   +1 more source

The Effect of Sustainable Production and Operations on Financial Outcomes in Turkish Manufacturing Sector: System Dynamics Evidence From BIST‐Listed Companies

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainable production and operations (SPO) are widely expected to influence firm performance through improvements in efficiency, legitimacy, and organizational capabilities. This study uses ISO certifications as a proxy for SPO and examines both adoption determinants and performance implications using a balanced panel of 142 manufacturing ...
Damla Durak Uşar
wiley   +1 more source

Corporate‐Community Land Governance for Peace: A Governance Materiality Framework for CSR, ESG, and Sustainable Agribusiness

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Within corporate social responsibility (CSR) and environmental, social, and governance (ESG), there is a gap. This paper aims to fill that gap by building on a previous empirical study. It introduces the Land Governance Materiality Framework (LGMF), which redefines land governance as a critical governance skill that impacts ESG performance ...
Ifedayo Grace Malachi, Reza Eslamipoor
wiley   +1 more source

How Firms ‘Speak’ Social: Disclosure Posture as a Stable Strategic Communication Construct in ESG Reporting

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Why do firms subject to identical ESG reporting requirements nevertheless ‘speak’ the Social pillar in different ways? Some foreground numerical indicators; others rely on narrative accounts of policies, systems and stakeholder engagement. This variation in disclosure form, rather than in disclosure coverage, motivates this exploratory study ...
Laurence L. Delina, Leslie Anne L. Yasis
wiley   +1 more source

Using a severity threshold to improve occupational injury surveillance: Assessment of a severe traumatic injury-based occupational health indicator across the International Classification of Diseases lexicon transition. [PDF]

Am J Ind Med
Sears JM, Victoroff TM, Bowman SM, Marsh SM, Borjan M, Reilly A, Fletcher A.   +6 more
europepmc   +1 more source

Mind the Gaps! Legitimacy and Expectation Misalignments in Sustainability Disclosure: Case Evidence From a Public Forestry Sector Organization

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainability disclosure by public sector organizations remains under‐examined, particularly in the forestry and natural resources sector, where organizations combine strong public accountability obligations with operations in environmentally sensitive ecosystems.
Dimitra Panori, Konstantinos G. Papaspyropoulos   +1 more
wiley   +1 more source

Corporate Human Rights Reporting: A Systematic Literature Review of Determinants and Consequences

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study presents a systematic literature review (SLR) of empirical research on corporate human rights reporting (CHRR), focusing on its determinants and consequences. While expectations for corporate accountability have intensified, research on CHRR remains fragmented across disciplines and contexts.
David Delkus
wiley   +1 more source

Detection of Nitazenes in the Illicit Drug Supply Utilizing Precursor Ion Scan Methods With Paper Spray Mass Spectrometry

Drug Testing and Analysis, EarlyView.
Nitazenes are increasingly present in the illicit drug supply, complicating harm reduction efforts. We have developed a rapid, nontargeted precursor ion scan method to detect emerging nitazenes in real‐world opioid samples. The method identified multiple nitazenes, often replacing pharmaceutical opioids or mixed with fentanyl and benzodiazepines ...
Allie Miskulin, Irene Shkolnikov, Jindar Sboto, Collin Kielty, Bruce Wallace, Chris G. Gill, Dennis K. Hore   +6 more
wiley   +1 more source