Results 171 to 180 of about 40,720 (294)

Breaking Down Online and Digital Reporting Practices: A Research Map From Websites to Social Media

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper adopts a mixed research methodology, integrating bibliometric and systematic literature review (SLR) tools, to systematise the academic contributions and the different bodies of knowledge generated over the last decades on online and digital reporting practices, ranging from websites to social media.
Giuseppe Nicolò   +3 more
wiley   +1 more source

How Consumers Contest Legitimacy: Skepticism Toward Corporate Social Responsibility

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Consumer skepticism toward Corporate Social Responsibility (CSR) initiatives operates not only as an individual‐level response but also as a societal governance mechanism that disciplines firms and reshapes organizational legitimacy. Drawing on in‐depth interviews with consumers in an emerging Latin American economy, this study advances an ...
Francine Zanin Bagatini   +2 more
wiley   +1 more source

Digital Product Passports in Fashion: A Strategic Framework for Implementation

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates the role of the Digital Product Passport (DPP) in promoting transparency, traceability, and sustainability within the fashion industry. As the fashion sector faces significant environmental and social challenges, including resource depletion, pollution, and unethical labor practices, the DPP offers a potential solution ...
Laura Macchion
wiley   +1 more source

Environmental Management Control Systems and Environmental and Economic Performance: Do Country Characteristics Matter?

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Using an integrated framework that combines the natural resource‐based view with contingency theory, this study examines how environmental management control systems (EMCS) build multinational firms' environmental capabilities and balance their environmental and economic performance while accounting for cross‐country contextual conditions.
Kimitaka Nishitani   +4 more
wiley   +1 more source

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley   +1 more source

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