Results 151 to 160 of about 240 (201)

Leveraging Double Materiality as a Decision‐Making Tool for ESG Management and Reporting in Hydroponics

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the Corporate Sustainability Reporting Directive (CSRD) and double materiality can be integrated within the agri‐food sector, with a particular focus on a company operating in hydroponic agriculture. This study conducts a comprehensive double materiality assessment to evaluate the organization's socio‐environmental ...
Christian Bux, Pasquale Giungato, Serena Sebastiani, Angela Tarabella   +3 more
wiley   +1 more source

An Assessment on the Problems and Improvements of a Simplified Taxation System in Korea

Korea International Trade Research Institute, 2018
openaire   +1 more source

From Confusion to Clarity: A Multi‐Stage Process Framework for Understanding Consumer Confusion

Journal of Consumer Behaviour, EarlyView.
ABSTRACT This paper reconceptualizes consumer confusion as a multi‐stage temporal process rather than a static outcome, addressing theoretical fragmentation in existing antecedent‐consequence models. By integrating cognitive appraisal, contextual amplification, and adaptive coping within a unified framework, we explain how confusion unfolds rather than
Fatih Celik, Erdogan Koc
wiley   +1 more source

LEGAL NATURE OF THE SIMPLIFIED SYSTEM OF TAXATION, ACCOUNTING AND REPORTING

Scientific Journal of Public and Private Law, 2020
openaire   +1 more source

Electrothermal Strategies for Upcycling Commodity Plastics

Carbon and Hydrogen, EarlyView.
Future development directions for electrothermal plastic upcycling. (1) Advanced catalyst design and in situ technology development; (2) AI‐assisted reaction process control and catalyst development; (3) Reactor scale‐up and optimization for real‐world plastic feedstock processing; and (4) Integration with renewable electricity and distributed energy ...
Zhe Wang, Chaoping Xu, Zhengwu Yang, Haoyu Yan, Yuming Gao, Jianing Guo, Songbo Yang, Han Hao, Jianhong Gong, Hongsheng Liu, Bo Jiang   +10 more
wiley   +1 more source

Oxidative Fast Pyrolysis Enabling Autothermal Production of Porous Functionalized Biochar and Anhydrosugar/Phenol‐Rich Bio‐Oil From Biomass

Carbon Energy, EarlyView.
Oxidative fast pyrolysis of biomass enables autothermal production of value‐added products. ABSTRACT Oxidative fast pyrolysis can potentially overcome the heat‐supply bottleneck of conventional fast pyrolysis by enabling autothermal operation while also tailoring product quality through controlled oxygen addition.
Bin Li, Mengge Song, Sunwen Xia, Kexin Jia, Wojciech Jerzak, Yusuf Makarfi Isa, Dongjing Liu, Xing Xie, Qingfa Zhang, Zhong Ma, Mingfeng Wang, Weiwei Liu, Shihong Zhang, Haiping Yang, Rock Keey Liew, Su Shiung Lam   +15 more
wiley   +1 more source

Do ESG‐Related Managerial Capabilities Pay Off for SMEs? Evidence From the Small and Medium‐Sized Enterprise ESG Capability Measure (SM‐ESG)

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Large companies have a long track record of environmental, social, and governance (ESG) initiatives, whereas many small and medium‐sized enterprises (SMEs) lag in adopting sustainability‐related practices, often acting voluntarily or in response to stakeholder pressures and incentives.
Vivien Csapi, Mónika Galambosné Tiszberger, Gábor Márkus, Ákos Tóth‐Pajor, Petra Putzer   +4 more
wiley   +1 more source

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

Corporate 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, Mirta Casati, Marco Angelo Marinoni   +2 more
wiley   +1 more source

Digital Transformation in Work Integration Social Enterprises: Leadership Strategies and the Role of Internal Stakeholders

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Digital transformation is increasingly reshaping how social enterprises organize work, engage stakeholders, and pursue social value. While prior research has examined digitalization in hybrid organizations, limited attention has been paid to how responsibility for inclusive digital transformation is enacted internally.
Riccardo Maiolini, Federica D’Alessandro, Paolo Landoni   +2 more
wiley   +1 more source

Ethical Behaviour and Corporate Financing. The Case of ‘Legality Rating’

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The financial crisis has heightened awareness of ethical and legal issues in the business context. Corporate ethical behaviour is increasingly measured through sustainability ratings. Since 2012, in Italy, the introduction of a sustainability rating, namely the legality rating (LR), has served as an innovative ‘label’ for socially responsible ...
Federica Doni, Lucio Masserini, Zeila Occhipinti, Roberto Verona   +3 more
wiley   +1 more source