Results 71 to 80 of about 76,098 (236)

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

open access: yesCorporate 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

Health Insurance Exchanges Under the Patient Protection and Affordable Care Act (ACA) [PDF]

open access: yes, 2012
[Excerpt] A health insurance exchange is a structured marketplace for the sale and purchase of health insurance. “Customers” can include individuals and businesses.
Fernandez, Bernadette, Mach, Annie L
core   +3 more sources

Sustainable Development, Environmental Certification and the Financial Performance of the Road Passenger Transportation Sector

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Within the framework of sustainable development and environmental policy, environmental certification is regarded as a mechanism through which road passenger transport companies (RPTCs) could mitigate their adverse environmental impacts and attain competitive advantages that may enhance their financial performance.
Jose Antonio Cavero‐Rubio   +1 more
wiley   +1 more source

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

open access: yesCorporate 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   +3 more
wiley   +1 more source

Bulgaria's evolving legal framework for private sector development [PDF]

open access: yes
Bulgaria is in the midst of a historic transformation from a planned to a market economy. The Bulgarian government is working steadily to create a legal framework in which the private sector can develop.
Gray, Cheryl W., Ianachkov, Peter
core  

Administering the Tax System We Have [PDF]

open access: yes, 2014
Traditional perceptions of tax exceptionalism from administrativ–law doctrines and requirements have been predicated at least in part on the importance of the tax code\u27s revenue–raising function.
Hickman, Kristin E.
core   +2 more sources

Beyond Symbolism: Examining the Impact of Sustainable Finance on Product Responsibility and the Moderating Role of Board Environmental Expertise—Evidence From UK Non‐Financial Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Despite the growing emphasis on sustainable finance in today's corporate landscape, its impact on product responsibility remains underexplored, particularly the moderating role of board environmental expertise. This study addresses these gaps by examining non‐financial companies listed on the London Stock Exchange, chosen for the UK's ...
Bright Akwasi Gyamfi   +4 more
wiley   +1 more source

Peculiarities of creation of extra large agricultural companies under conditions of insufficient legislative regulation in Ukraine [PDF]

open access: yes
Agricultural transformations in Ukraine resulted in division of tracts of land and creation of large number of small private land owners. Since December 1999 these processes were developing with especially high speed after adoption of Presidential Decree
Borodina, Elena
core   +1 more source

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

open access: yesCorporate 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   +3 more
wiley   +1 more source

Enhancing Knowledge and Technology Transfer: Determinants and Indicators of Successful University–Industry Collaboration

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Both universities and companies create value and innovation to maintain their position and remain competitive. Different, but still similar, with two goals that are shared. With their collaboration, they can enhance their pursuit of sustainability and as well corporate social responsibility by creating and delivering value and thus ...
Jana Hojnik   +4 more
wiley   +1 more source

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