Results 111 to 120 of about 8,838,145 (319)
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Recent regulatory initiatives, including the EU Corporate Sustainability Reporting Directive (CSRD), are reinforcing the demand for more structured, transparent, and accessible sustainability reporting. However, empirical evidence on how digital tools influence the narrative dimension of these disclosures remains limited.
Francesco Sotti +2 more
wiley +1 more source
Evolution of Non‐Financial Reporting in Non‐Profit Organizations: The State of the Art
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines the evolution of non‐financial reporting in nonprofit organizations (NPOs) and maps the intellectual and thematic development of the field. A scoping review was combined with bibliometric analysis and manual content analysis to examine 59 peer‐reviewed articles published between 2014 and 2026. Results indicate that research
Beatrice Meo +2 more
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Within corporate social responsibility (CSR) and environmental, social, and governance (ESG), there is a gap. This paper aims to fill that gap by building on a previous empirical study. It introduces the Land Governance Materiality Framework (LGMF), which redefines land governance as a critical governance skill that impacts ESG performance ...
Ifedayo Grace Malachi, Reza Eslamipoor
wiley +1 more source
Journal of Umm Al-Qura University for Shari'ah Sciences and Islamic StudiesThis study examines the concept of the Fatwa (Islamic legal opinion) and how the statutory system interacts with it, focusing on a set of judicial applications within the chapter on divorce in the Personal Status Law.
Yahya Husain Al-Harbi
doaj +1 more source
Corporate 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
, 2005 American public law has no answer to the question of how a court should evaluate the president\u27s assertion of statutory authority. In this Article, I develop an answer by making two arguments.
Stack, Kevin M.
core +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Sustainability disclosure by public sector organizations remains under‐examined, particularly in the forestry and natural resources sector, where organizations combine strong public accountability obligations with operations in environmentally sensitive ecosystems.
Dimitra Panori +1 more
wiley +1 more source
Legal meaning in the interpretation of multilingual legislations: Comparative analysis of Rwanda, Canada and Ireland [PDF]
This dissertation argues that the combination of the “equal authenticity rule” and the contextual approach which take into account the legislative history is the best approach to be applied in the interpretation of multilingual legislations. In analysing
Munyangabe, Froduard
core
Corporate 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
Environmental Policy and Governance, EarlyView.ABSTRACT An emerging consensus calls for transformative climate governance. However, what instigates and sustains transformative pathways remains unclear. This study characterises the existence, quality and structural underpinnings of transformative governance capacities in local government climate change response in Aotearoa New Zealand, applying a ...
Gangadari K. Ranawaka +3 more
wiley +1 more source