Results 151 to 160 of about 379,085 (295)

Time Driven Activity‐Based Costing and Social Life Cycle Assessment: An Integrated Framework for Social Sustainability Accounting

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Integrating sustainability not only into corporate strategy and product design is essential to address pressing global challenges. This study proposes a framework that integrates social life cycle assessment (S‐LCA) into time‐driven activity‐based costing (TD‐ABC) to manage both social and economic issues by assessing social impacts across ...
Widiene Essouid   +4 more
wiley   +1 more source

Environment Friendly Sustainable End‐Of‐Life Solutions for Plastic Components in Indian Automotive Industries

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Growing concerns about the environmental and social consequences of plastics around the world, manufacturing industries are associated with business are focusing on sustainable end‐of‐life options‐based solutions which aim at increasing the product life cycle.
Sivakumar Kirupanandan   +3 more
wiley   +1 more source

CSR Disclosure and Price Discovery Efficiency in MENA Firms: The Moderating Roles of Foreign Directors and Shareholders

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates the impact of Corporate Social Responsibility disclosure (CSRD) on the price discovery efficiency of 220 non‐financial firms listed on stock exchanges across 10 MENA countries from 2010 to 2022. We analyze how CSRD influences the speed at which new information is incorporated into stock prices.
Imen Khanchel   +3 more
wiley   +1 more source

When Digitalization Meets Sustainability: A Bibliometric and Systematic Literature Review of Its Impact on Firm Performance

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Research on digitalization, sustainability, and firm performance has grown rapidly in recent years, yet the literature remains fragmented across disciplines, concepts, and empirical settings. This study addresses the fragmentation by providing a combined bibliometric and systematic literature review (B‐SLR) of research at the intersection of ...
Muhammad Haseeb   +2 more
wiley   +1 more source

Empowering Change From Within: A Human‐Centred Approach to Digital Transformation in an Italian Food Sector SME

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the challenges of digital transformation in the food sector, emphasising the strategic role of human resources (HR) as enablers of technological change. Drawing on the concept of organisational rent, it explores how sustainability‐oriented HR practices support digital adoption and enhance both economic and social ...
Vincenzo Pontrelli   +3 more
wiley   +1 more source

Carbon emission assessment of tunnel infrastructures: From construction to operation

open access: yesDeep Underground Science and Engineering, EarlyView.
This study develops a lifecycle carbon accounting framework for tunnel infrastructures, covering design, construction, operation, maintenance, and dismantling. Applied to a subsea tunnel case, the framework reveals the carbon emission distribution among four typical tunnel types and highlights potential carbon offset methods for low‐carbon tunnel ...
Luyuan Long   +4 more
wiley   +1 more source

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