Results 171 to 180 of about 30,415 (268)

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

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

A Social Risk‐Based Approach Supporting Corporate Sustainability Reporting Directive Framework

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
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

Blockchain Technology in Corporate Social Responsibility Reporting: A Bibliometric Analysis Through the Technology–Organization–Environment (TOE) Lens

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Blockchain technology has emerged as a potential disruptor in non‐financial reporting practices for firms to publicly report their social and environmental impact with its promise of immutability and decentralization. In this context, this study employs a bibliometric analysis to explore the scientific advancements of blockchain applications ...
Nurgul Aiupova   +2 more
wiley   +1 more source

Solutions of clinical guideline implementation in Iran: A qualitative study. [PDF]

open access: yesJ Educ Health Promot
Azizzadeh M   +3 more
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

open access: yesCorporate 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   +2 more
wiley   +1 more source

Do ESG‐Related Managerial Capabilities Pay Off for SMEs? Evidence From the Small and Medium‐Sized Enterprise ESG Capability Measure (SM‐ESG)

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Large companies have a long track record of environmental, social, and governance (ESG) initiatives, whereas many small and medium‐sized enterprises (SMEs) lag in adopting sustainability‐related practices, often acting voluntarily or in response to stakeholder pressures and incentives.
Vivien Csapi   +4 more
wiley   +1 more source

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