Results 161 to 170 of about 7,421 (260)

A Dynamic Business Modeling Approach to Port Sustainability: The Western Sicily Port Authority Case

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Ports are critical nodes in global trade and economic development, yet they generate substantial environmental and social externalities—including greenhouse gas emissions, air, noise, and water pollution, and adverse impacts on host communities—that demand integrated and forward‐looking governance.
Martina Vivoli   +3 more
wiley   +1 more source

Culture Matters: Board Gender Diversity and ESG Disclosure in Family Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study analyses how board gender diversity (BGD) affects ESG disclosure in family businesses, focusing on the moderating role of national cultural dimensions. It analyzes a sample of listed non‐financial firms operating in European Union countries.
Anna Maria Moisello   +2 more
wiley   +1 more source

Beyond Governance Attributes: How Fashion Companies Prepare Social Disclosure for the CSRD

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how social disclosure readiness emerges under the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) and investigates whether and how, corporate governance supports such readiness within the European fashion companies. By adopting a qualitative case‐study approach,
Sara Ianniello   +2 more
wiley   +1 more source

EUPopLink Country report - Spain. [PDF]

open access: yesOpen Res Eur
Roch J, Ramiro L.
europepmc   +1 more source

Towards a Biodiversity Positive Business Strategy: The MCRV (Monitoring, Conserving, Restoring, Valorizing) Framework

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Despite mounting regulatory pressure and growing scientific consensus on biodiversity loss, most corporate action remains reactive, fragmented, and strategically peripheral. Existing frameworks address what firms should report rather than how they can build the organizational capabilities required to act strategically.
Jacopo Cricchio   +4 more
wiley   +1 more source

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

open access: yesCorporate 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   +2 more
wiley   +1 more source

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