Results 181 to 190 of about 39,519 (258)

A Dynamic Business Modeling Approach to Port Sustainability: The Western Sicily Port Authority Case

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Ports are critical nodes in global trade and economic development, yet they generate substantial environmental and social externalities—including greenhouse gas emissions, air, noise, and water pollution, and adverse impacts on host communities—that demand integrated and forward‐looking governance.
Martina Vivoli   +3 more
wiley   +1 more source

How Firms ‘Speak’ Social: Disclosure Posture as a Stable Strategic Communication Construct in ESG Reporting

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Why do firms subject to identical ESG reporting requirements nevertheless ‘speak’ the Social pillar in different ways? Some foreground numerical indicators; others rely on narrative accounts of policies, systems and stakeholder engagement. This variation in disclosure form, rather than in disclosure coverage, motivates this exploratory study ...
Laurence L. Delina, Leslie Anne L. Yasis
wiley   +1 more source

Do Firms Disclose Financially Material ESG Risks? Evidence From Japanese Food and Beverage Firms Using a Text Match Pretrained Transformer

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study develops a financial materiality‐oriented measure of ESG disclosure and examines how sustainability disclosures respond to evolving regulatory frameworks. Focusing on listed food and beverage firms in Japan from 2020 to 2024, we apply the Text Match Pretrained Transformer (TMPT) to assess the semantic relevance between disclosures ...
Siyu Shen   +5 more
wiley   +1 more source

From CSR Claims to Legitimacy Gaps: Abductive Topic Modeling of Fashion Communication Across the Fashion Supply Chain

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Fiber‐Textile‐Apparel‐Retail (FTAR) firms communicate their fashion corporate social responsibility (fCSR) efforts to stakeholders to obtain operational legitimacy. However, little is known about the extent to which fCSR disclosures align with stakeholder expectations and sustainability principles.
Hye Seung Jeong, Yoo‐Kyoung Seock
wiley   +1 more source

Climate Protest and Firm ESG Performance: Elucidating Global North–South Inequalities

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT In response to calls to keep global warming below 1.5°C, firms have employed responsible business practices in their operations. Neglecting their normative and ontological ethical obligations to their stakeholders has often attracted climate protests, posing a potential risk to business operations and their reputation by threatening their ...
Peter Adjei‐Bamfo   +4 more
wiley   +1 more source

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