Results 71 to 80 of about 13,886 (216)

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

Corporate 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, Albertina Paula Monteiro, Cristina Aibar‐Guzmán   +2 more
wiley   +1 more source

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

Corporate 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, Nehir Balci, Mustafa Reha Okur   +2 more
wiley   +1 more source

From fear of infection to awareness against stigma: A mixed-methods analysis of discourses on HIV in a parliamentary context. [PDF]

PLoS One
Gonzalez-Recio P, Barba-Sánchez R, Granda É, Guerras JM, Moreno-García S, Iglesias A, Fuster-RuizdeApodaca MJ, García Expósito E, Palma D, Belza MJ.   +9 more
europepmc   +1 more source

CSR Disclosure and Operating Performance in the Agri‐Food Manufacturing Industry: Evidence From Southern Europe

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores the relationship between corporate social responsibility (CSR) disclosure and operating profitability in the agri‐food manufacturing industry of Southern Europe, focusing on Extremadura (Spain). From an initial pool of 284 firms, the final sample comprised 185 companies after excluding inactive or non‐reporting cases.
Ángel Sabino Mirón Sanguino, Maria Pache Durán, Triana Arias Abelaira, María Beatriz Corchuelo Mártinez Azua   +3 more
wiley   +1 more source

Text summarization method of argumentative discourse by combining the BERT-transformer model. [PDF]

Front Artif Intell
Altameemi Y, Altamimi M, Alkhalil A, Uliyan D, Mansour RF.   +4 more
europepmc   +1 more source

Digital Product Passports in Fashion: A Strategic Framework for Implementation

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates the role of the Digital Product Passport (DPP) in promoting transparency, traceability, and sustainability within the fashion industry. As the fashion sector faces significant environmental and social challenges, including resource depletion, pollution, and unethical labor practices, the DPP offers a potential solution ...
Laura Macchion
wiley   +1 more source

Quantum technologies and geopolitics: comparing parliamentary rhetoric. [PDF]

EPJ Quantum Technol
Suter V, Pöhlmann G, Ma C, Meckel M.
europepmc   +1 more source

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

Corporate 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, Annalisa Tardino, Luca Lupi, Federico Cosenz   +3 more
wiley   +1 more source

Stabilization of the parliamentary system in Turkey

, 1983
Towards the end of 1960s, the theoretical problems of the state and parallel to that, the institutional approach to politics, had been totally removed from the focus of political scientists. It is really surprising because the executive-legislative relations play a very important role in all political systems and notwithstanding the political creeds of
openaire   +1 more source

Is It Possible to Create Financial Value Through Sustainability Strategies in Asset Management? The View of Occupational Pension Funds

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper examines whether occupational pension funds (OPFs) apply a strategic and long‐term logic when assessing ESG practices in their investee firms. Using discourse analysis of semi‐structured interviews with asset managers and workers' representatives, we examine whether Spanish OPFs look beyond compliance‐driven CSR and consider the ...
Manuel Moreno‐García, Beatriz Fernández‐Olit, Elena Mañas‐Alcón, Óscar Montes‐Pineda   +3 more
wiley   +1 more source