Results 191 to 200 of about 3,284,182 (301)

The European Union's Corporate Sustainability Reporting Directive as Enforced Institutional Change

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The year 2025 marked an important phase in the implementation of the Corporate Sustainability Reporting Directive (CSRD) with companies of a certain size in the European Union (EU) being obliged to report for the first time under CSRD rules.
Taina Tervonen, Laura Kainiemi, Jarkko Levänen   +2 more
wiley   +1 more source

Co-production of a National Botswana Tobacco Control Resource Center through Community Engagement Studio. [PDF]

J Clin Transl Sci
Okui L, Lavoie MC, Bada F, Mokonopi S, Ikgopoleng K, Zwinila M, Ndwapi N, Charurat M, Khanna N, Mbongwe B.   +9 more
europepmc   +1 more source

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

Corporate 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, Valentina Cucino, Alberto Di Minin, Gianmaria Ontano, Andrea Piccaluga   +4 more
wiley   +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

The representation of migrants in policy and parliament: A Bacchian analysis of the UK's immigration health surcharge. [PDF]

Crit Soc Policy
Alexander J, Macgregor A, Lessard-Phillips L, Sedgley T, Forbat L.   +4 more
europepmc   +1 more source

Board Composition and Corporate Waste Generation: A Cross‐Country Analysis of Tenure, Cultural Diversity, and Director Skills

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporate waste generation is a material environmental outcome embedded in firms' production technologies, process design, resource use, and managerial execution. Although boards do not directly manage operational waste, they may shape waste‐related outcomes through strategic oversight, environmental investment approval, target‐setting, and ...
Hala Zaidan, Rasmi Meqbel, Muntaser J. Melhem, Khaldoon Albitar   +3 more
wiley   +1 more source

Health policies in Brazil (2016-2022): neoliberalism, pandemic, and threats to the Brazilian Unified National Health System. [PDF]

Cad Saude Publica
Machado CV, Lima LD.
europepmc   +1 more source

Abnormal Sustainability Reporting Tone and the Value Relevance of Accounting Fundamentals

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates whether and how abnormal sustainability reporting tone is associated with the firm's market value and conditions the value relevance of accounting fundamentals. Building on impression‐management theory, the value relevance literature, and recent advances in textual analysis, we focus on the discretionary component of ...
Alessandra Allini, Alessandro Corrado, Luca Ferri, Annamaria Zampella   +3 more
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

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