Results 81 to 90 of about 2,215 (255)

Substantive or Symbolic? Analyzing the Quality of Impact Reports in Italian B‐Corps Through Legitimacy Theory

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainability reporting has become increasingly compelling, particularly among hybrid organizations such as B‐Corps, which seek to balance profit and purpose and are required to publish annual Impact Reports. This study assesses the completeness of disclosed information in the 2022 Impact Reports of 74 Italian B‐Corps, drawing on legitimacy ...
Laura Ferraro, Franco Ernesto Rubino, Carmelo Arena, Diego Mazzitelli   +3 more
wiley   +1 more source

PLATFORM CAPITALISM AS THE SOURCE OF DIGITAL RENTIER’S SUPERPROFIT

Vestnik MGIMO-Universiteta, 2018
The need for a critical understanding of digitalization in the modern economic structure led to the research relevance. The author’s hypothesis about the predominance of platform capitalism in modern economic relations based on K.
I. M. Stepnov, J. A. Kovalchuk
doaj   +1 more source

Breaking Down Online and Digital Reporting Practices: A Research Map From Websites to Social Media

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper adopts a mixed research methodology, integrating bibliometric and systematic literature review (SLR) tools, to systematise the academic contributions and the different bodies of knowledge generated over the last decades on online and digital reporting practices, ranging from websites to social media.
Giuseppe Nicolò, Serena Santis, Alberto Incollingo, Paolo Tartaglia Polcini   +3 more
wiley   +1 more source

How Consumers Contest Legitimacy: Skepticism Toward Corporate Social Responsibility

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Consumer skepticism toward Corporate Social Responsibility (CSR) initiatives operates not only as an individual‐level response but also as a societal governance mechanism that disciplines firms and reshapes organizational legitimacy. Drawing on in‐depth interviews with consumers in an emerging Latin American economy, this study advances an ...
Francine Zanin Bagatini, Marcelo Gattermann Perin, Janine Fleith de Medeiros   +2 more
wiley   +1 more source

Sensemaking and CSR Character in Multinational Corporations: A Comparative Study of Headquarters and Subsidiary Practices in the UAE

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT While corporate social responsibility (CSR) scholarship assumes that organizational consistency signals effectiveness, there remains a knowledge gap about how MNCs navigate competing institutional logics between headquarters and subsidiaries. This study investigates how managerial sensemaking mediates the effects of institutional pressures on ...
Charles Antony Diab, Wendy Stubbs
wiley   +1 more source

Digital Distraction and Environmental Deregulation: The Psychopolitics of Attention Fragmentation in Platform Capitalism

European Journal of Risk Regulation
This article argues that platform capitalism generates a distinct legal problem that existing regulatory frameworks, designed to address disinformation and censorship, structurally fail to recognise: attention fragmentation.
Henrique Marcos
doaj   +1 more source

Breadth at the Helm: Generalist CEOs and Corporate ESG Performance‐Evidence From China

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Drawing on the Upper Echelons Theory and the Imprinting Theory, this study conjectures that generalist CEOs may have a stronger tendency to pursue environmental, social and governance (ESG) goals. We perform multiple regression analyses with observations of Shanghai and Shenzhen A‐share listed companies from 2010 to 2023 in order to explore ...
Shanmei Luo, Chaofan Jin, Hongling Han, You Zhang, Yuqi Li   +4 more
wiley   +1 more source

Platform Capitalism and the Digital Revolution: Environmental Collapse, Social justice, and the Rise of Techno-Authoritarianism

Ikhtilaf
This article examines the nexus between the digital transmutation of capitalism into platforms of data extraction and invisible labor exploitation and contemporary crises of democracy, ecology, and social justice.
Larbi Touaf
doaj   +3 more sources

Digital and Gender Attributes of IC in Sustainability Reporting of Italian Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Italian listed enterprises increasingly rely on intellectual capital (IC) to enhance competitiveness and sustainability performance. As IC, comprising human, structural, and relational capital, is rarely recognised in financial statements due to the lack of standardised frameworks, its disclosure has gained relevance in sustainability ...
Alessandra Buonasera, Simona Catuogno
wiley   +1 more source

Beyond Governance Attributes: How Fashion Companies Prepare Social Disclosure for the CSRD

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how social disclosure readiness emerges under the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) and investigates whether and how, corporate governance supports such readiness within the European fashion companies. By adopting a qualitative case‐study approach,
Sara Ianniello, Livio Cricelli, Serena Strazzullo   +2 more
wiley   +1 more source