Results 191 to 200 of about 527,029 (219)

Environmental, Social and Governance Disclosures at the Intersection of Micro and Macro Factors: Evidence From Emerging and Developed Markets

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how macroeconomic and firm‐level financial factors shape environmental, social and governance (ESG) disclosures across different institutional environments. The study utilises 41,060 firm‐year observations from 14 developed and emerging economies covering the period 2015–2024.
Okan Garip, Talha Gezgin
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

Driving International Revenue Growth Through Social Sustainability: Insights for Corporate Social Responsibility

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Firms' international revenues help diversify revenue sources and reduce reliance on home markets, yet remain hard to grow given complex regulations, cultural differences and fierce competition. Grounded in the resource‐based view, we argue that social sustainability is a valuable, rare, inimitable and non‐substitutable resource that promotes ...
Ashutosh Singh   +3 more
wiley   +1 more source

Corporate Social Responsibility and Firm Profitability in South Africa: An Industry‐Level Analysis

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between corporate social responsibility and profit on assets in South Africa using a panel dataset comprising 79 industries observed annually between 2017 and 2024. The study uses an industry‐level dataset which, unlike firm‐level inquiries, purges firm‐level noise and acknowledges the empirical regularity ...
Brian Tavonga Mazorodze
wiley   +1 more source

How Firms ‘Speak’ Social: Disclosure Posture as a Stable Strategic Communication Construct in ESG Reporting

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Why do firms subject to identical ESG reporting requirements nevertheless ‘speak’ the Social pillar in different ways? Some foreground numerical indicators; others rely on narrative accounts of policies, systems and stakeholder engagement. This variation in disclosure form, rather than in disclosure coverage, motivates this exploratory study ...
Laurence L. Delina, Leslie Anne L. Yasis
wiley   +1 more source

Stakeholder Divergence in Sustainability Materiality Assessments: Evidence From a European Corporate Group Under the Corporate Sustainability Reporting Directive

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines differences in stakeholders' perceptions of ESG issues in a European corporate group and their implications for double materiality assessment under the Corporate Sustainability Reporting Directive. Drawing on stakeholder theory, it analyses survey responses from 15 stakeholder groups and compares perceived ESG importance ...
Agnieszka Szulc‐Obłoza   +4 more
wiley   +1 more source

Winning Consumer Trust Through Supply Chain Responsibility Communication: How Certification, Disclosure, and Beneficiary Framing Shape Credibility

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT As stakeholders increasingly demand supply chain transparency, companies face a legitimacy paradox: disclosing supply chain responsibility (SR) information is necessary to meet stakeholder expectations, yet disclosure can invite scrutiny rather than build credibility.
Julia Hartmann
wiley   +1 more source

Dental development in the tropical gar (Atractosteus tropicus) and the evolution of vertebrate dentitions

open access: yesDevelopmental Dynamics, EarlyView.
Abstract Background Dentitions have diversified enormously during vertebrate evolution, involving reductions, modifications, or allocations to prey seizing and processing regions. A combination of ancient and novel features related to dental and oropharyngeal apparatuses is found in extant lineages of non‐teleost fishes, such as the gars.
Anna Pospisilova   +4 more
wiley   +1 more source

Recent Advances of Perovskite Oxides for Air Pollution Control Chemistry: The Closed Loop From Design to Application

open access: yesEcoEnergy, EarlyView.
This review summarizes a descriptor‐guided framework for linking theoretical calculations, in situ/operando characterization, synthesis regulation, and application screening in functional materials. Emphasis is placed on dynamic structure–property relationships that enable low‐cost material design with enhanced activity, stability, and environmental ...
Yanyu Jin   +9 more
wiley   +1 more source

Progress report on new epilepsy treatments: A summary of the Eighteenth Eilat Conference on New Antiepileptic Drugs and Devices (EILAT XVIII). II. Treatments in more advanced clinical development

open access: yesEpilepsia, EarlyView.
Abstract This article summarizes data for 13 investigational treatments for which at least preliminary seizure outcome data in patients with epilepsy were reported at the Eighteenth Eilat Conference on New Antiepileptic Drugs and Devices held in Madrid, Spain, on May 3–6, 2026.
Meir Bialer   +7 more
wiley   +1 more source

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