Results 121 to 130 of about 5,882,444 (290)

Teaming Up for Sustainability: Understanding Different Types, Projects, and Enablers of Employee Sustainability Teams

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Employee sustainability teams—groups collaborating continuously and voluntarily on sustainability initiatives—can serve as a bottom‐up driver for organizational change. Despite their potential, however, their role and contributions are underexplored. To fill this gap, our multi‐case study examines 59 projects by 13 teams across three companies
Jennifer Adolph, Markus Beckmann, Katrin Schwarzfischer, Lena Ries   +3 more
wiley   +1 more source

Menelisik Omnibus Law Bidang Perencanaan Anggaran

JURNAL MANAJEMEN KEUANGAN PUBLIK, 2023
In the context of budget regulations, in 2023, Government Regulation Number 6 of 2023 and Minister of Finance Regulation Number 62 of 2023 were issued which have the omnibus law character. This research aims to examine the omnibus law in the field of budget planning to analyze whether there are substances that have not been regulated, substances that ...
openaire   +1 more source

Strategic Integration or Compliance Lag? Mapping Trends and Evolution of SBSC Through the Lens of the ESRS Framework

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The sustainability balanced scorecard (SBSC) has become an influential framework for integrating sustainability into strategic management. Despite its growing adoption, research remains fragmented, and insufficiently aligned with the sustainability regulatory frameworks.
Biagio Maria Amico, Rafaela Gjergji, Valentina Lazzarotti   +2 more
wiley   +1 more source

Constitutionality in Draft of Omnibus Law in Pancasila Perspective

Wacana Hukum, 2020
President Jokowi, in his second leadership, has two major programs. The first is to maintain Pancasila state and to accelerate national development. His second program concerns simplification of domestic regulation that relates with economy through Omnibus Law as a reaction to global economic power shift.The problem is whether the implementation of the
openaire   +1 more source

OMNIBUS LAW IN INDIGENOUS LAW VIEWS IN INDONESIA

, 2021
Omnibus law Bill of Employment Creation contains many problems in many ways, from legal conventions to sectored articles. More and more criticism is directed at the omnibus law, a draft regulation that aims and simplifies overlapping rules. In Indonesia,
da Cruz, Carolina, Suwitno, Suwitno
core  

Evolution of Non‐Financial Reporting in Non‐Profit Organizations: The State of the Art

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the evolution of non‐financial reporting in nonprofit organizations (NPOs) and maps the intellectual and thematic development of the field. A scoping review was combined with bibliometric analysis and manual content analysis to examine 59 peer‐reviewed articles published between 2014 and 2026. Results indicate that research
Beatrice Meo, Alessandro Giosi, Silvia Testarmata   +2 more
wiley   +1 more source

SDG Reporting in Spanish Listed Companies: A Longitudinal Industry‐Level Analysis Using Natural Language Processing (2018–2023)

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study analyzes the evolution of Sustainable Development Goal (SDG) disclosure among IBEX 35 companies between 2018 and 2023, combining natural language processing for disclosure measurement with negative binomial generalized linear mixed models incorporating financial and governance controls.
Francisco Aguado‐Correa, Juan José de la Vega‐Jiménez, Nuria Padilla‐Garrido, Inmaculada Rabadán‐Martín, José María López‐Jiménez, Ignacio Peletier‐Ribera   +5 more
wiley   +1 more source

Strength And Weaknesses Of Omnibus Law In Indonesia

, 2021
Omnibus law is a method or concept of making regulations that combines several rules with different regulatory substance, into a large regulation that functions as a legal umbrella (umbrella act).
Saprodin, Saprodin, Widarto, Widarto
core  

Corporate Governance and the Quality of Materiality Assessment Disclosure Under GRI 3: Evidence From Italy

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores the link between corporate governance and the quality of Materiality Assessment Disclosure (MAD) in sustainability reporting. Based on Agency Theory and the debate over substantive versus symbolic governance, it analyses 138 Italian firms subject to Legislative Decree 254/2016 that published their 2023 Non‐Financial ...
Andrea Bellucci, Andrea Cardoni, Romina Ferrini   +2 more
wiley   +1 more source

Stakeholder Divergence in Sustainability Materiality Assessments: Evidence From a European Corporate Group Under the Corporate Sustainability Reporting Directive

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines differences in stakeholders' perceptions of ESG issues in a European corporate group and their implications for double materiality assessment under the Corporate Sustainability Reporting Directive. Drawing on stakeholder theory, it analyses survey responses from 15 stakeholder groups and compares perceived ESG importance ...
Agnieszka Szulc‐Obłoza, Dominik Śliwicki, Monika Pietkiewicz, Marlena Ciechan‐Kujawa, Magdalena Osińska   +4 more
wiley   +1 more source