Results 81 to 90 of about 119 (119)

Harmonizing Social Impact Assessment in the Bioeconomy: A Cross‐Regional Fuzzy‐Delphi Approach

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The bioeconomy transition risks underrepresenting social sustainability, while existing Social Life Cycle Assessment (S‐LCA) applications remain insufficient for comparison and decision support due to heterogeneous and non‐standardized selection of social impact categories. This study proposes a cross‐regional baseline set of impact categories
Julia Lessa Feitosa Virgolino, Claudia Coutinho‐Nóbrega, Nicholas M. Holden   +2 more
wiley   +1 more source

Is It Possible to Create Financial Value Through Sustainability Strategies in Asset Management? The View of Occupational Pension Funds

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper examines whether occupational pension funds (OPFs) apply a strategic and long‐term logic when assessing ESG practices in their investee firms. Using discourse analysis of semi‐structured interviews with asset managers and workers' representatives, we examine whether Spanish OPFs look beyond compliance‐driven CSR and consider the ...
Manuel Moreno‐García, Beatriz Fernández‐Olit, Elena Mañas‐Alcón, Óscar Montes‐Pineda   +3 more
wiley   +1 more source

Sustainability Assessment of Micro, Small, and Medium Enterprises: A Systematic Review and Hybrid Architecture for Credible, Salient, and Legitimate Knowledge Governance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainability assessment advances corporate social responsibility toward inclusive development. Widely recognized approaches prove inadequate for micro, small, and medium enterprises (MSMEs), resulting in fragmented proliferation that hinders cumulative knowledge.
Luísa Couto Gonçalves de Souza, Laura Proença Guimarães, Maria Auxiliadora Drumond   +2 more
wiley   +1 more source

The Language of Greenwashing: SDG Omission and Opportunity‐Oriented Environmental Tone as Alert Metrics in Green Bond Disclosures

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Green bonds play a central role in sustainable finance, yet concerns about greenwashing raise questions about the credibility of issuers' sustainability disclosures. Using dictionary‐based methods and domain‐specific BERT transformer models, this paper proposes two greenwashing alert metrics and investigates their performance by analyzing ...
Andrea Nicolodi, Sandra Paterlini, Monica Gentile, Vincenzo Foglia Manzillo, Gianluca Vittorioso   +4 more
wiley   +1 more source

Time Driven Activity‐Based Costing and Social Life Cycle Assessment: An Integrated Framework for Social Sustainability Accounting

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Integrating sustainability not only into corporate strategy and product design is essential to address pressing global challenges. This study proposes a framework that integrates social life cycle assessment (S‐LCA) into time‐driven activity‐based costing (TD‐ABC) to manage both social and economic issues by assessing social impacts across ...
Widiene Essouid, Ghada Bouillass, Stéphane Trébucq, Philippe Loubet, Guido Sonnemann   +4 more
wiley   +1 more source

A Framework for Impression Management in Extra‐Financial Reporting

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper examines how organisations employ impression management tactics in extra‐financial reporting, particularly in the context of environmental, social and governance (ESG) concerns. As stakeholder scrutiny and regulatory expectations intensify, organisations increasingly shape non‐financial disclosures to influence perceptions of ...
Laura Ribeiro, Nirupa Padia, Dusan Ecim, Warren Maroun   +3 more
wiley   +1 more source

Impact of Emission Reduction Targets on Corporate Greenwashing: International Empirical Evidence

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates the influence of emission reduction target characteristics on corporate greenwashing propensity. Through the analysis of 4938 international observations via probit regression, we examine four key dimensions: science‐based validation, target compliance, timeframe, and organizational coverage.
Antonio J. Mateo‐Márquez, José M. González‐González, Constancio Zamora‐Ramírez   +2 more
wiley   +1 more source

The Business Case for Sustainability: An Empirical Analysis of 21 Companies' Engagement With the United Nations Sustainable Development Goals

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This article explores why businesses engage with the United Nations SDG agenda, with a view to understanding how managers construct the business case for the SDGs. Building on and extending the responsibility literature's discussion of the business case for responsibility, the article develops a conceptual framework for analyzing why ...
Michael W. Hansen, Henrik Gundelach
wiley   +1 more source

Board Composition and Corporate Waste Generation: A Cross‐Country Analysis of Tenure, Cultural Diversity, and Director Skills

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporate waste generation is a material environmental outcome embedded in firms' production technologies, process design, resource use, and managerial execution. Although boards do not directly manage operational waste, they may shape waste‐related outcomes through strategic oversight, environmental investment approval, target‐setting, and ...
Hala Zaidan, Rasmi Meqbel, Muntaser J. Melhem, Khaldoon Albitar   +3 more
wiley   +1 more source

Driving International Revenue Growth Through Social Sustainability: Insights for Corporate Social Responsibility

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Firms' international revenues help diversify revenue sources and reduce reliance on home markets, yet remain hard to grow given complex regulations, cultural differences and fierce competition. Grounded in the resource‐based view, we argue that social sustainability is a valuable, rare, inimitable and non‐substitutable resource that promotes ...
Ashutosh Singh, Salwa Saleh Almasabi, Diana Korayim, Judit Petra Koltai   +3 more
wiley   +1 more source