Results 221 to 230 of about 3,187,628 (306)

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

open access: yesCorporate 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   +3 more
wiley   +1 more source

Sustainability‐Oriented Collaborations in Green Energy Markets Formation: A Configurational Analysis of Alliance Management Capabilities and Relational View

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainability‐oriented collaborations are inter‐organisational arrangements where the competencies of multiple companies are pooled together to tackle environmental challenges. These collaborations differ from traditional strategic alliances in that they tackle complex goals amidst greater uncertainties that extend beyond economic performance,
Vittorio Maria Garibbo   +3 more
wiley   +1 more source

Do CSR Committees Moderate the Relationship Between Democratic Societies and Firm Innovation? An International Overview

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The purpose of this study is to provide evidence of the impact of civil liberties and political rights on corporate innovation, through the lens of institutional theory. Moreover, the research also analyses the moderating role of the CSR committee in the relationships between civil liberties and innovation, and political rights and innovation.
Isabel Gallego‐Álvarez   +1 more
wiley   +1 more source

Exploring Sustainability Reporting Practices in an Emerging Market: Insights From Corporate Governance and Disclosure Tone

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The study examines how narrative disclosure tones (NDTs) and corporate governance mechanisms (CGMs) affect sustainability reporting practices (SRP) in an emerging economy. Data from 125 non‐financial firms in Pakistan, spanning 2011–2022, are utilized. SRP is measured using both GRI and the novel IFRS S1 standards‐based indices. Three NDTs are
Arshad Hasan   +2 more
wiley   +1 more source

Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The European Union introduced the Corporate Sustainability Reporting Directive (CSRD) with the aim of aligning the “walk”—the implementation of substantive sustainability practices—and the “talk”—their representation in sustainability reporting.
Andrea Caccialanza   +2 more
wiley   +1 more source

Synergies and Trade‐Offs in Circular Economy and Community Development Nexus: Pathways to Local Sustainability

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Recent scholarship shows growing interest in the circular economy (CE) approach, which promotes resource‐efficient, community‐friendly activities. However, scientific evidence is still needed on the synergies and trade‐offs between CE and community development (CD).
Michael Odei Erdiaw‐Kwasie   +6 more
wiley   +1 more source

From Waste to Value: A Bibliometric‐Systematic Review of Biogas and Biomethane Business Literature

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT In response to escalating environmental challenges and the growing demand for sustainable energy solutions, the agri‐food sector is increasingly exploring business models grounded in circular economy (CE) principles based on the production of biogas and biomethane.
Silvia Cantele   +3 more
wiley   +1 more source

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