Results 201 to 210 of about 129,583 (318)

Mapping the US Bridgebuilding Field: Situating Organizations in the Ecosystem of Social Change

open access: yesConflict Resolution Quarterly, EarlyView.
ABSTRACT This article explores the ecosystem of bridge‐building initiatives in the United States. Drawing on an original database of 223 organizations, interviews with 7 staff across 6 organizations, and a literature review related to bridge‐building, polarization, and collective action, we first describe the range of existing initiatives and their ...
Gabrielle Mathews, Karen Ross
wiley   +1 more source

A Strategic Action Plan to Advance Circular Economy Practices in the Automotive Industry Based on Sector Insights to Support Sustainable Development

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The circular economy is gaining traction as a transformative approach to address climate change and the shortcomings of the linear economic model, which is defined by unsustainable production and consumption patterns. This study explores the implementation of circularity principles in the Spanish automotive industry, with particular attention ...
Salvador Perez‐Canto   +2 more
wiley   +1 more source

Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The European Union introduced the Corporate Sustainability Reporting Directive (CSRD) with the aim of aligning the “walk”—the implementation of substantive sustainability practices—and the “talk”—their representation in sustainability reporting.
Andrea Caccialanza   +2 more
wiley   +1 more source

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley   +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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