Results 231 to 240 of about 400,643 (295)

Can government-guided funds promote innovation output in strategic emerging enterprises? Evidence from China. [PDF]

PLoS One
Zhao C, Zhang L.
europepmc   +1 more source

The Evolution of Environmental, Social, and Governance (ESG) and Risk and Its Implications for Sustainable Finance: A Systematic Literature Review

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Recent literature addressing ESG and risk has increased by 70% since mid‐2022, reflecting a growing interest in sustainable finance. Guided by the PRISMA flow diagram, this paper employs a hybrid systematic review methodology, combining bibliometric analysis with content analysis, to provide a comprehensive overview of the evolution of ESG and
Fahad Asmi, Alain Neher, Alfred Wong
wiley   +1 more source

Two-way FDI and corporate total factor productivity--moderating role of environmental information disclosure quality. [PDF]

PLoS One
Duan Y, Ruan Y.
europepmc   +1 more source

Substantive or Symbolic? Analyzing the Quality of Impact Reports in Italian B‐Corps Through Legitimacy Theory

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainability reporting has become increasingly compelling, particularly among hybrid organizations such as B‐Corps, which seek to balance profit and purpose and are required to publish annual Impact Reports. This study assesses the completeness of disclosed information in the 2022 Impact Reports of 74 Italian B‐Corps, drawing on legitimacy ...
Laura Ferraro, Franco Ernesto Rubino, Carmelo Arena, Diego Mazzitelli   +3 more
wiley   +1 more source

Does electronic invoicing lead to stronger tax compliance? Evidence from China. [PDF]

PLoS One
Tao R, Li J.
europepmc   +1 more source

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

Corporate 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, Klaus Hubacek, Xin Sun, Franco Ruzzenenti   +3 more
wiley   +1 more source

The impact of china's artificial intelligence pilot policies on enterprise supply chain resilience. [PDF]

Sci Rep
Cheng G, Zhang H.
europepmc   +1 more source

A Social Entrepreneurship Perspective of De‐Carbonising the Footprint through Recycling Compensation: A Case Study of the NGO Madre Coraje

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This research analyses the carbon footprint of the NGO Madre Coraje, using an integrated methodology that combines the calculator provided by REAS (Red de Economía Alternativa y Solidaria) Navarra and the Life Cycle Assessment (LCA). It quantifies emissions across the three scopes of the Greenhouse Gas Protocol, evaluating both direct and ...
José Fernandez‐Serrano, Juan A. Hueso, Orlando Vega‐Galeano   +2 more
wiley   +1 more source

Can digital M&As promote green innovation? Evidence from manufacturing companies in China. [PDF]

PLoS One
Wang X, Huang W.
europepmc   +1 more source

Diversity and Inclusion Standards: Exploring Drivers and Determinants of Adoption of ISO 30415:2021 and UNI/PdR 125:2022 in Italian SMEs

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates the adoption of Diversity and Inclusion (D&I) standards among Italian small and medium‐sized enterprises (SMEs), focusing on the international guideline ISO 30415:2021 and the national certification UNI/PdR 125:2022. Using survey data from 866 SMEs across six manufacturing and service industries and applying descriptive
Laura Bravi, Gail Denisse Chamochumbi Diaz, Giada Pierli   +2 more
wiley   +1 more source