Results 111 to 120 of about 4,261 (245)
Integration of Sustainable Development Goals (SDGs) in sustainability reporting within Indonesia’s healthcare sector remains fragmented and predominantly symbolic, creating a misalignment between global expectations and actual disclosure practices. This
Alzulin Olvica Saputri +2 more
doaj +1 more source
A Study on Economic Instruments to Support SDG 12
In September 2015, the 2030 agenda for sustainable development was adopted by member states of the United Nations (UN) at an historic UN summit. Sustainable consumption and production (SCP), as specifically reflected by SD goal (SDG) 12, is among the ...
World Bank
core +1 more source
ABSTRACT Environmental protection has emerged as a global priority in the contemporary context. As pivotal actors in the transition towards sustainable development, companies play a crucial role through the adoption of environmental innovations. This study investigates how organisational characteristics—specifically geographical location, business ...
Carlos de las Heras‐Rosas +3 more
wiley +1 more source
Understanding the specific contributions of ecosystem services (ES) to the Sustainable Development Goals (SDGs) is crucial, yet challenging, given their complex interrelationships.
Yi Zhou +6 more
doaj +1 more source
This study examines the conflicting relationship between high awareness and limited competency in applying Sustainable Development Goal (SDG) 12 principles among students in Higher Education (HE).
María Luisa Pajuelo +7 more
core +1 more source
Integrated Reporting in the Public Sector: Theoretical Foundations and Determinants of Quality
ABSTRACT Integrated reporting (IR) has gained attention as the IFRS Foundation promotes its use through the International Integrated Reporting Council framework (IIRF). Public sector (PS) organizations, as key drivers of economic, social and environmental sustainability, are increasingly adopting IR to enhance transparency and accountability.
Ana Zorio‐Grima, Andreea Hancu‐Budui
wiley +1 more source
This study investigates the strategic alignment of Corporate Social Responsibility (CSR) expenditures with the United Nations Sustainable Development Goals (SDGs) in India, spanning the pre-pandemic (2014–17), intermediate (2017–20), and pandemic (2020 ...
Anushree Poddar +2 more
doaj +1 more source
ABSTRACT This study investigates how firms in emerging economies integrate artificial intelligence (AI) with environmental, social, and governance (ESG) practices to enhance biodiversity conservation and circular economy outcomes. It examines the mediating role of corporate social responsibility (CSR) governance and the moderating effect of ...
Suleman Bawa, Simplice A. Asongu
wiley +1 more source
Circular Economy Pathways for Airport Climate Change Mitigation
ABSTRACT Airport operators face growing climate‐change pressures; the circular economy offers pathways to reduce impacts and recover resources. We examine how airport operators apply the circular economy in practice. We use an exploratory qualitative multicase design based on practitioner‐generated documents (e.g., press releases and sustainability ...
Michele Oppioli +3 more
wiley +1 more source
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu +2 more
wiley +1 more source

