Results 101 to 110 of about 6,970 (260)

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

Bridging Theory and Prediction: A Hybrid SEM and Machine Learning Approach to Optimize Lean Construction for Megaproject Sustainability in China

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Construction megaprojects, large‐scale, complex, and capital‐intensive, are particularly prone to inefficiencies, cost overruns, delays, and environmental degradation due to fragmented workflows, stakeholder misalignment, and resource intensity.
Abdelazim Ibrahim, Tarek Zayed, Zoubeir Lafhaj, Ahmed Maged, Ahmed Farouk Kineber, Jingchao Yang   +5 more
wiley   +1 more source

Landscape of Research on Accounting Scope 3 Emissions: A Review of Methodologies and Data

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Scope 3 emissions have been proposed as a critical metric for evaluating corporate carbon footprint, identifying emission sources, and developing mitigation solutions. Yet, widespread corporate reporting of Scope 3 emissions remains limited, highlighting a critical gap in both research and practice.
Zeyu Wang, Klaus Hubacek, Xin Sun, Franco Ruzzenenti   +3 more
wiley   +1 more source

The Role of National Culture in ESG Risk Management: Empirical Evidence From STOXX Europe 600

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates the role of national culture in influencing firms' Environmental, Social, and Governance (ESG) risk management. Anchored to institutional theory, the research focuses on Hofstede's national cultural dimensions (power distance, individualism, long‐term orientation, and uncertainty avoidance) as factors associated with ...
Alberto Tonelli, Giorgia La Barbera, Simona Fiandrino, Donatella Busso   +3 more
wiley   +1 more source

Artificial Intelligence as a Catalyst for Environmental and Social Sustainability Practices in SMEs: The Moderating Role of Sustainability, Digitalization, and Innovation Barriers

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between artificial intelligence and both environmental and social sustainability practices in small and medium‐sized enterprises, with a specific focus on the moderating effects of implementation barriers relating to sustainability, digitalization, and innovation.
Gülçinay Mumcu, Steven A. Brieger
wiley   +1 more source

Designing Governance for ESG: Incentive and Oversight Complementarities in Corporate Sustainability Performance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates how internal governance design supports credible ESG performance by distinguishing between Incentive and Oversight Architectures. Using 13,993 firm‐year observations of US nonfinancial firms from 2018 to 2024, we estimate fixed effects and two‐step system GMM models.
Beyza Gürel, Nehir Balci, Mustafa Reha Okur   +2 more
wiley   +1 more source

Unveiling spatial heterogeneity in urban underground space development patterns and mechanisms for differentiated planning: A points of interest‐based study of Shanghai

Deep Underground Science and Engineering, EarlyView.
This study investigated the spatial patterns and development mechanisms of urban underground space (UUS) in Shanghai using underground points of interest data. It revealed distinct development mechanisms between the main city and suburbs, highlighting the need for differentiated UUS planning and policies to optimize underground space resources ...
Chenxiao Ma, Fangle Peng, Yongkang Qiao, Yunhao Dong   +3 more
wiley   +1 more source

Nursing home finances associated with real estate investment trust and private equity investments. [PDF]

Health Aff Sch
Williams D, Fernandez R, Stevenson D, Unruh M, Braun RT.   +4 more
europepmc   +1 more source

The EU Cities Mission: A Governance Innovation for Stockholm?

Environmental Policy and Governance, EarlyView.
ABSTRACT Acknowledging that cities play a key role in climate change mitigation, the European Union (EU) launched the Cities Mission in 2021 to accelerate urban climate action. Intended as a governance innovation, it seeks to stimulate mission‐oriented governance in cities.
Lisa Sanderink, Alexandra Buylova, César Augusto Casiano Flores   +2 more
wiley   +1 more source

Nature‐Based Solutions for Climate Adaptation: Review of Barriers to Adoption and Guidelines for Policymakers

Environmental Policy and Governance, EarlyView.
ABSTRACT Nature‐based solutions (NBS) for climate adaptation encompass a range of approaches that work with nature to increase resilience to climate change while providing ecological, economic and social co‐benefits. These solutions have frequently been put forward for application in urban contexts, such as the creation of urban forests, but can ...
Anita Vollmer, Stefano Ceolotto, Niall Farrell   +2 more
wiley   +1 more source