Results 181 to 190 of about 156,198 (308)

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

Mereological Anti-Conservatism. [PDF]

open access: yesActa Anal
Declos A, Grandjean V.
europepmc   +1 more source

Product‐Related CSR in the Digital Era: Communication Patterns That Drive Consumer Interactions on Social Media

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT To meet rising sustainability demands, companies increasingly use social media to communicate product‐related CSR initiatives. Consumers' interactions with these messages largely depend on the messages' perceived credibility. However, there remains limited understanding of how firms combine communication characteristics into distinct patterns ...
Judith Derenthal, Waldemar Toporowski
wiley   +1 more source

Sustainability‐Oriented Collaborations in Green Energy Markets Formation: A Configurational Analysis of Alliance Management Capabilities and Relational View

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainability‐oriented collaborations are inter‐organisational arrangements where the competencies of multiple companies are pooled together to tackle environmental challenges. These collaborations differ from traditional strategic alliances in that they tackle complex goals amidst greater uncertainties that extend beyond economic performance,
Vittorio Maria Garibbo   +3 more
wiley   +1 more source

Exploring Sustainability Reporting Practices in an Emerging Market: Insights From Corporate Governance and Disclosure Tone

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The study examines how narrative disclosure tones (NDTs) and corporate governance mechanisms (CGMs) affect sustainability reporting practices (SRP) in an emerging economy. Data from 125 non‐financial firms in Pakistan, spanning 2011–2022, are utilized. SRP is measured using both GRI and the novel IFRS S1 standards‐based indices. Three NDTs are
Arshad Hasan   +2 more
wiley   +1 more source

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