Results 91 to 100 of about 1,963 (249)

Measuring Corporate Alignment With the Circular Economy: a Text‐Based Circularity Index From Mandatory Non‐Financial Disclosures

Business Strategy and the Environment, EarlyView.
ABSTRACT The transition to a circular economy (CE) has become a strategic priority for firms, yet empirical assessments of corporate circularity remain fragmented and heavily dependent on structured indicators or self‐reported metrics. This paper proposes a novel, text‐based circularity index derived from mandatory non‐financial statements of large ...
Giuseppe Pernagallo, Francesco Quatraro, Eleonora Rubichi   +2 more
wiley   +1 more source

Does Environmental Social Governance Performance Promote Green Innovation? Evidence From US Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT I examine the relationship between green innovation and ESG performance using a panel of 4920 US public firms over 2013–2022. Estimates from two‐way fixed‐effects models show that improved ESG performance is positively and significantly associated with greater green innovation. This relationship is mediated by reduced financing constraints and
Gulhayo Nusratova
wiley   +1 more source

Corporate Sustainability Transition: Methodological Analysis for a Rating Model

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study introduces a new rating model for the evaluation of corporate sustainability, addressing the inconsistencies and divergences that characterize current ESG assessment systems. The model is hierarchically structured, comprising 99 indicators organized into 19 modules, and is designed to be adaptable by sector and firm size.
Riccardo Censi, Paola Campana, Fulvio Schettino, Chiara De Pucchio   +3 more
wiley   +1 more source

Sustainability Certification and Tourist Behavior: The Role of Trust in Certification Bodies and Destination Social Responsibility

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Tourism is under growing pressure to adopt sustainable practices due to the negative impacts of mass tourism on destinations. Sustainability certification schemes (SCS) have emerged as voluntary governance tools that signal responsible practices and reduce information asymmetry.
Patricia Martínez García de Leaniz, Ángel Herrero Crespo, María del Mar García de los Salmones   +2 more
wiley   +1 more source

Exploring the Interrelationships Among Supply Chain Emissions, Financial Performance, Market Value, and Board Sustainability: An Exploration of the European Landscape

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT National and supranational institutions are establishing emission trading systems and control schemes in an attempt to manage stakeholders' willingness to engage with regulatory systems and reduce greenhouse gas emissions (GHG). Nonetheless, despite the national and supranational focus on carbon neutrality, little research has been centered ...
Daniele Giordino, Martina Panero, Nourah O. Alshaghdali, Judith Petra Koltai   +3 more
wiley   +1 more source

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

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