Results 171 to 180 of about 15,391 (264)

From Nonfinancial Reporting to Management Control: A GRI‐Based Sustainability Balanced Scorecard

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The integration of sustainability into strategic management systems has shifted from a reporting‐oriented exercise to a challenge of implementation, control, and accountability. Although the SBSC is widely acknowledged as a suitable framework to embed environmental and social objectives into strategy execution, its practical application ...
Piedad Ortiz‐Fernández   +2 more
wiley   +1 more source

The Influence of Responsible Leadership on Corporate Social Responsibility: The Mediating Role of Affective Organizational Commitment and Organizational Identification

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Currently, organizations are facing unprecedented stakeholder expectations for corporate social responsibility (CSR). To face this challenge, responsible leadership is crucial. However, the mechanisms that explain how these leaders encourage CSR engagement are underexplored, emerging as a critical research priority.
Rafael‐Alejandro Piñeros‐Espinosa   +3 more
wiley   +1 more source

Clinic-based Treatment of Type B Ulnar Polydactyly Saves Costs Compared With Treatment in the Operating Room. [PDF]

open access: yesPlast Reconstr Surg Glob Open
Singh NP   +5 more
europepmc   +1 more source

Sustainability Assessment of Micro, Small, and Medium Enterprises: A Systematic Review and Hybrid Architecture for Credible, Salient, and Legitimate Knowledge Governance

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainability assessment advances corporate social responsibility toward inclusive development. Widely recognized approaches prove inadequate for micro, small, and medium enterprises (MSMEs), resulting in fragmented proliferation that hinders cumulative knowledge.
Luísa Couto Gonçalves de Souza   +2 more
wiley   +1 more source

Symbolic Versus Substantive ESG Practices: A Systematic Review and Integrative Framework

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT ESG reporting is widespread, but symbolic commitments do not always reflect substantive practices. This study conducts a systematic literature review of 62 empirical articles published between 2021 and 2025 to synthesize the main determinants and consequences of this disclosure–performance misalignment in ESG reporting (commonly referred to as
Cristina Alexandrina Ştefănescu   +1 more
wiley   +1 more source

State variation in staffing and characteristics of nursing homes most impacted by new federal standards. [PDF]

open access: yesHealth Aff Sch
Skinner RJ   +7 more
europepmc   +1 more source

Does ESG Drive Performance or Does Performance Enable ESG? Evidence of Reverse Causality From Korean Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The Environmental, Social, and Governance (ESG)‐performance literature has grown substantially, yet a fundamental question remains underexplored: do ESG investments improve firm performance, or do high‐performing firms simply invest more in ESG? We empirically address this question using panel vector autoregression with Granger causality tests
Jiyeon Kim, Wooyoung Yang
wiley   +1 more source

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