Results 151 to 160 of about 6,185 (237)

Time Driven Activity‐Based Costing and Social Life Cycle Assessment: An Integrated Framework for Social Sustainability Accounting

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Integrating sustainability not only into corporate strategy and product design is essential to address pressing global challenges. This study proposes a framework that integrates social life cycle assessment (S‐LCA) into time‐driven activity‐based costing (TD‐ABC) to manage both social and economic issues by assessing social impacts across ...
Widiene Essouid, Ghada Bouillass, Stéphane Trébucq, Philippe Loubet, Guido Sonnemann   +4 more
wiley   +1 more source

Women's Leadership as a Driver of Small and Medium‐Sized Enterprises Sustainability and Green Transition: A Bibliometric and Systematic Review

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study combines a bibliometric analysis and a systematic literature review (SLR) to provide a comprehensive understanding of women's leadership and entrepreneurship within small and medium‐sized enterprises (SMEs) in the context of sustainability and the green transition.
Adriana Dima, Andreea Ileana Zamfir, Cosmin Dobrin, Monica Triculescu, Sorina Ioana Mişu, Ana Daria Pantelimon   +5 more
wiley   +1 more source

Mapping Corporate Environment, Social, and Governance Discourses: Analysis of Korean Companies' Sustainability Reports (2014–2024)

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporations increasingly use Environmental, Social, and Governance (ESG) reports to articulate their commitments, priorities, and performance in sustainability governance. This study examines how Korean firms have configured and reconfigured their sustainability discourses across industries and time using 634 sustainability reports (2014–2024)
Taedong Lee, Sinjae Kang, Dian Wahyu Utami, Bohae Na   +3 more
wiley   +1 more source

Governing Sustainability After IPO: Corporate Governance Mechanisms and ESG Pillar Trajectories in the Euro Area

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study provides exploratory evidence on whether going public may act as a catalyst for corporate sustainability and examines whether board‐level governance arrangements shape post‐IPO sustainability trajectories. Drawing on a formal conceptual framework that integrates agency theory, legitimacy theory, and the resource‐based view as ...
Salvatore La Barbera
wiley   +1 more source

Culture Matters: Board Gender Diversity and ESG Disclosure in Family Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study analyses how board gender diversity (BGD) affects ESG disclosure in family businesses, focusing on the moderating role of national cultural dimensions. It analyzes a sample of listed non‐financial firms operating in European Union countries.
Anna Maria Moisello, Pietro Gottardo, Giovanna Gavana   +2 more
wiley   +1 more source

Exposing Gender Blindness in Business Scholarship on Modern Slavery

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The objective of this review is to analyse the treatment of gender within business scholarship on modern slavery and to propose a framework that supports more gender‐sensitive corporate responses. Modern slavery risk is an escalating concern for business, with the United Nations calling for its eradication by 2030.
Kathyayini Kathy Rao, Roger Leonard Burritt, Katherine Leanne Christ   +2 more
wiley   +1 more source

Borders and Businesses: Intersectional Resilience, Entrepreneurship and Health Promotion Among Immigrant Women in the Post-Pandemic Global South. [PDF]

Int J Environ Res Public Health
Veiga HMDS, Borges AM, de Melo KB, Reis HC, Zanata N.   +4 more
europepmc   +1 more source

Perceived importance and didactic difficulty of chemistry education: Insights from Czech teachers

The Curriculum Journal, EarlyView.
Abstract This empirical study examines how chemistry teachers in lower and upper secondary schools in the Czech Republic evaluate the content of the chemistry curriculum, focussing on its perceived importance and didactic difficulty. Based on a quantitative survey (N = 146), the study provides insight into the pedagogical content knowledge of ...
Jitka Lorenzová, Blanka Jirkovská, Martin Čapek Adamec, Jan Havlík, Petr Holzhauser, Daniela Nováková, Karel Němejc   +6 more
wiley   +1 more source

Support services for rural women micro-entrepreneurs in Bangladesh: a sectoral comparison. [PDF]

Front Sociol
Begum J, Kusakabe K, Tsusaka TW.
europepmc   +1 more source

Point and Risk estImation Using an enSemble of Models for Nowcasting: PRISM‐Now

Journal of Forecasting, EarlyView.
ABSTRACT We propose PRISM‐Now, a novel ensemble forecasting system for near‐term GDP projection. Recognizing that relevant economic information evolves over time, we treat forecasts from multiple base models as draws from a mixture distribution of “good” and “bad” estimates, whose composition changes continuously and cannot be identified ex ante.
Beomseok Seo, Hyungbae Cho, Dongjae Lee
wiley   +1 more source