Results 231 to 240 of about 175,878,183 (295)

Monitoring Carbon Risk: Auditor Pricing of Stranded Asset Exposure in U.S. Energy Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper examines whether external auditors incorporate carbon asset risk disclosures (CARD) when assessing a client's exposure to stranded asset risks and how these disclosures influence audit pricing decisions. Using data from Ceres' Sustainability Disclosure Search Tool, we assess a firm's CARD specificity by analyzing the proportion of ...
Sabrine Ayed, Walid Ben‐Amar, Yang Stephanie Liu   +2 more
wiley   +1 more source

Innovating HTA: a call for capacity building and standardization. [PDF]

Int J Technol Assess Health Care
Delnoij DMJ, Dawoud DM, Elvidge J, Kaló Z, Knies S, Németh B, Goettsch W.   +6 more
europepmc   +1 more source

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

Corporate 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, Belén Payán‐Sánchez, Eva Carmona‐Moreno   +2 more
wiley   +1 more source

Practical design considerations for cluster randomized controlled trials: lessons learned in community oncology research. [PDF]

J Natl Cancer Inst Monogr
Dressler EV, Pugh SL, Gunn HJ, Unger JM, Zahrieh DM, Snavely AC.   +5 more
europepmc   +1 more source

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

Corporate 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

Employee education, labor protection intensity and auditor risk perception. [PDF]

PLoS One
Shen X, Wu A, Ding Y, Sun Q, Liu M.
europepmc   +1 more source

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

Corporate 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

The Role of Green Human Resource Management in Shaping Corporate Social Responsibility

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This research synthesises a decade of theoretical research on green HRM with corporate social responsibility (CSR). Green human resource management (GHRM) has emerged as a strategic lever to integrate environmental concerns into core HR functions, supporting organisations in aligning their internal practices with broader sustainability goals ...
Faizan Ahmar, Roberto Cerchione, Zuhair Abbas, Muhammad Zeshan, Shahid Rasool, Viviana Sicardi   +5 more
wiley   +1 more source

Disaggregating ESG Practices and Performance Outcomes: Empirical Evidence From the European Healthcare Industry

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the associations between Environmental, Social, and Governance (ESG) practices and organizational performance in 283 European hospitals. Drawing on agency theory, stakeholder theory, and the resource‐based view, it analyses ESG indicators as accounting‐relevant information within the institutional context of European ...
Dorina Nicoara‐Popescu, Elena Puerto‐Casasnovas, Josefa Boria‐Reverter   +2 more
wiley   +1 more source

Retirement timing and changes in quality of life: a retrospective analysis of transition from employment to old-age retirement in Finland. [PDF]

Eur J Ageing
Palomäki LM, Liukko J, Riekhoff AJ, Tenhunen S.   +3 more
europepmc   +1 more source