Results 151 to 160 of about 250,094 (305)
ABSTRACT The circular economy is gaining traction as a transformative approach to address climate change and the shortcomings of the linear economic model, which is defined by unsustainable production and consumption patterns. This study explores the implementation of circularity principles in the Spanish automotive industry, with particular attention ...
Salvador Perez‐Canto +2 more
wiley +1 more source
ABSTRACT Within the framework of sustainable development and environmental policy, environmental certification is regarded as a mechanism through which road passenger transport companies (RPTCs) could mitigate their adverse environmental impacts and attain competitive advantages that may enhance their financial performance.
Jose Antonio Cavero‐Rubio +1 more
wiley +1 more source
A Social Risk‐Based Approach Supporting Corporate Sustainability Reporting Directive Framework
ABSTRACT Social sustainability is difficult to measure due to its qualitative and context‐specific nature. However, regulatory pressure and stakeholder expectations increasingly require organisations to disclose robust and verifiable information. In this context, the European Corporate Sustainability Reporting Directive (CSRD) sets new sustainability ...
Monica Serreli +2 more
wiley +1 more source
Géneros textuales en el lenguaje parlamentario español
The purpose of this article is to demonstrate that Question Time in parliamentary sessions represents a subgenre of a wider one, the genre of plenary sessions, within parliamentary genre of political language.
Luis Javier Santos López
doaj
Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector
ABSTRACT The European Union introduced the Corporate Sustainability Reporting Directive (CSRD) with the aim of aligning the “walk”—the implementation of substantive sustainability practices—and the “talk”—their representation in sustainability reporting.
Andrea Caccialanza +2 more
wiley +1 more source
ABSTRACT Mitigating environmental, social, and governance (ESG) decoupling is essential to advancing reliable sustainability disclosure and ensuring that ESG reporting fulfills its intended purpose. This study aims to provide critical insights into the organizational and contextual elements that could intensify or diminish ESG decoupling. Using a multi‐
Catarina Cepêda +2 more
wiley +1 more source
Policymakers' concerns linking tobacco and Indigenous communities in India: A qualitative analysis of parliamentary questions (1952-2022). [PDF]
Das SS, Bhojani U, Prashanth NS.
europepmc +1 more source
Parliamentary Control and Political Groups in the Three European Regional Communities [PDF]
Heidelberg, Franz C.
core +2 more sources
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
Health workforce status in India: A qualitative analysis of parliamentary questions documented in the last two decades. [PDF]
Jeevitha G.
europepmc +1 more source

