Results 171 to 180 of about 3,284,182 (301)

“Efforts to Surface the Unspoken”: A Mixed Methods Study of a Risk‐Informed Check‐In in Norwegian Family Mediation

open access: yesConflict Resolution Quarterly, EarlyView.
ABSTRACT In family mediation, emotional discomfort and perceived unsafety may signal deeper relational risks, including postseparation violence. Standard intake procedures in Norwegian family mediation depend on disclosure to a nonclinical administrator before any therapeutic relationship exists, and research documents systematic under‐reporting at ...
Jan Stokkebekk   +2 more
wiley   +1 more source

Parliamentary record : Part II questions (16 November - 25 November 1982)

open access: yes, 1982
Made available by the Legislative Assembly of the Northern ...

core  

A Social Risk‐Based Approach Supporting Corporate Sustainability Reporting Directive Framework

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
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

Parliamentary record : Part II questions (16 April - 24 April 1985)

open access: yes, 1985
Made available by the Legislative Assembly of the Northern ...

core  

Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
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

When Sustainability Reporting Becomes a Strategy: The Impact of Financial Performance and Institutional Pressures From EU Sustainability Reporting Regulations on ESG Decoupling

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
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

Designing Governance for ESG: Incentive and Oversight Complementarities in Corporate Sustainability Performance

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
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

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