Results 111 to 120 of about 41,430 (264)
ABSTRACT In a macroeconomic environment characterised by systemic disruptions and global uncertainty, companies are forced to reconfigure their sustainability strategies. This study examines the combined impact of geopolitical and climate risks on corporate commitment to and actual progress toward the United Nations (UN) Sustainable Development Goals ...
Isabel‐María García‐Sánchez
wiley +1 more source
ABSTRACT Small‐ and medium‐sized enterprises (SMEs) are expected to contribute more significantly to the sustainability agenda. Digital transformation (DT) has the potential to enable SMEs to fulfil their sustainable development goals. However, SMEs encounter unique challenges in leveraging DT for sustainability due to their size, limited resources and
Phuc G. Le +3 more
wiley +1 more source
ABSTRACT This article argues that China's 2026 Business Mediation Ordinance represents neither progress toward rule of law nor retreat from it. I propose instead that we are witnessing something I call “calibrated autonomy”—the strategic construction of spaces for private ordering that remain tethered to Party‐State oversight through multiple ...
M. Francis Cao
wiley +1 more source
A Social Risk‐Based Approach Supporting Corporate Sustainability Reporting Directive Framework
ABSTRACT Social sustainability is difficult to measure due to its qualitative and context‐specific nature. However, regulatory pressure and stakeholder expectations increasingly require organisations to disclose robust and verifiable information. In this context, the European Corporate Sustainability Reporting Directive (CSRD) sets new sustainability ...
Monica Serreli +2 more
wiley +1 more source
ABSTRACT Sustainability assessment advances corporate social responsibility toward inclusive development. Widely recognized approaches prove inadequate for micro, small, and medium enterprises (MSMEs), resulting in fragmented proliferation that hinders cumulative knowledge.
Luísa Couto Gonçalves de Souza +2 more
wiley +1 more source
ABSTRACT Firms are experiencing mounting pressure to report their environmental impact. Rather than disclosing their actual performance, however, some are engaging in unethical business (i.e., greenwashing) practices. Prior studies have contributed significantly to the greenwashing literature from varied perspectives, but a comprehensive understanding ...
Sher Jahan Khan +4 more
wiley +1 more source
Regulatory Convergence and Divergence in ESG Reporting in the Indo‐Pacific Region
ABSTRACT Environmental, social, and governance (ESG) reporting has evolved significantly globally over the past few decades. Many countries are now signatories to international agreements such as the United Nations Framework Convention on Climate Change (UNFCCC) and the Paris Agreement, with increasing commitments to emissions reduction targets and the
Michele John +6 more
wiley +1 more source
Целью исследования стало освещение малоизученных моментов истории изучения «пещерного города» Эски-Кермен. В предлагаемой вашему вниманию статье пойдет речь об исследовании этого памятника истории и культуры, проведенного экспедицией ГАИМК, а также ...
N.A. Abramova
doaj
Thresholds: The metaphorical foundations of powerful knowledge
Abstract This paper advances a theoretical account of threshold concepts as metaphorical‐relational structures that reorganise meaning across contexts. Building on conceptual metaphor theory, we propose that threshold concepts can be understood as sites of schema‐level reorganisation: deep, embodied patterns of relational logic that scaffold abstract ...
Maria Karrol +1 more
wiley +1 more source
Embryonic development of the Mediterranean starfish Hacelia attenuata
Abstract Background Starfish play essential ecological roles as predators and ecosystem regulators; however, detailed developmental descriptions exist for only a handful of species, none of which are from the Mediterranean Sea. Results In this study, we provide the first full account of the development of the Mediterranean starfish Hacelia attenuata ...
Silvia Caballero‐Mancebo +3 more
wiley +1 more source

