Article
Business
Cinthia Leonora Murillo-Avalos, Mitzi Cubilla-Montilla, Miguel Angel Celestino Sanchez, Purificacion Vicente-Galindo
Summary: This study compared the disclosure of environmental indicators in sustainability reports between large companies and multinational enterprises (MNEs), revealing a slight difference in the disclosure rate. The analysis showed that large companies tend to disclose fewer environmental indicators compared to MNEs, with key deficiencies in biodiversity, environmental grievance mechanisms, and effluents and waste. Conversely, MNEs have lower disclosure rates in biodiversity, environmental grievance mechanisms, and environmental protection expenditures and investments.
CORPORATE SOCIAL RESPONSIBILITY AND ENVIRONMENTAL MANAGEMENT
(2021)
Article
Green & Sustainable Science & Technology
Ivan Andres Ordonez-Castano, Edila Eudemia Herrera-Rodriguez, Angelica Maria Franco Ricaurte, Luis Enrique Perdomo Mejia
Summary: The study analyzed the asymmetry in the disclosure of environmental criteria based on financial and non-financial information in 37 companies in 19 sub-sectors of the Colombian economy, focusing on corporate reputation, responsibility, and corporate governance. Results showed that increasing quality and transparency in voluntarily disclosed information decreases its asymmetry and strengthens corporate social responsibility activities. The study also contributed to the field of study of CSR from the Latin American context.
Article
Green & Sustainable Science & Technology
Ishwar Khatri, Frode Kjaerland
Summary: This study investigates the association between sustainability reporting practices and environmental performance. The findings suggest that issuing sustainability reports and adhering to Global Reporting Initiative Standards are positively related to environmental performance. External assurance, however, does not have a significant impact. For firms without environmental certification or CSR awards, sustainability reporting practices still positively influence environmental performance. This highlights the use of sustainability reporting practices as a substantive approach to legitimacy for firms with inadequate environmental commitment or reputation.
JOURNAL OF CLEANER PRODUCTION
(2023)
Article
Agronomy
Alessandra De Chiara
Summary: The international competitiveness of Italian agri-food companies is significantly correlated with corporate social responsibility practices, particularly in terms of standards adoption. The choice of standards plays a crucial role in enhancing the international performance of the companies.
Article
Green & Sustainable Science & Technology
Gustavo Tietz Cazeri, Izabela Simon Rampasso, Walter Leal Filho, Osvaldo Luiz Goncalves Quelhas, Milena Pavan Serafim, Rosley Anholon
Summary: The critical analysis of wage gaps based on sustainability reports from Brazilian companies listed in the Ibovespa index revealed that only some companies provide detailed information on the gender wage ratio, while many do not disclose this data or do so superficially. The findings of this research offer valuable insights for stimulating debates on this topic.
Article
Food Science & Technology
Lea Sophia Cavelius, Joel Micha Goebelbecker, Gertrud Elisabeth Morlock
Summary: This article reviews the legal and normative requirements for food safety culture. A strong food safety culture requires open communication, adequate training, and a management style that leads by example. Company management must be committed to providing necessary resources, ensuring legal compliance, appropriate documentation, and performance measurement, while promoting continuous improvement of the food safety management system.
TRENDS IN FOOD SCIENCE & TECHNOLOGY
(2023)
Review
Green & Sustainable Science & Technology
Ayokunle Olubunmi Olanipekun, Temitope Omotayo, Najimu Saka
Summary: The study revealed the use of CSR reporting tools based on their classifications, highlighting the significance and issues associated with the GRI tool in practice, as well as exploring potential uses of the tool within organizations.
SUSTAINABLE PRODUCTION AND CONSUMPTION
(2021)
Article
Business
Jose Manuel Diaz-Sarachaga
Summary: Corporate sustainability reporting quantitatively and qualitatively reflects the progress of enterprises towards sustainability, but measuring the economic contribution of firms in achieving the SDGs remains a pending issue. This research aims to bridge this gap by devising a new system that monetizes the impacts of Spanish companies in the fulfillment of the SDGs.
CORPORATE SOCIAL RESPONSIBILITY AND ENVIRONMENTAL MANAGEMENT
(2021)
Article
Green & Sustainable Science & Technology
Marcio Cardoso Machado, Victor Silva Correa, Maciel Manoel de Queiroz, Getulio Camelo Costa
Summary: This study examines the transparency of Green Supply Chain Management (GSCM) practices in companies' Global Reporting Initiative (GRI) reports. The findings indicate that the current reporting approach partially promotes GSCM transparency, but certain practices need to be better documented. The study also contributes by presenting a theoretical linkage between GRI and GSCM.
JOURNAL OF CLEANER PRODUCTION
(2023)
Article
Business, Finance
Yully Marcela Sepulveda-Alzate, Maria Antonia Garcia-Benau, Mauricio Gomez-Villegas
Summary: This paper proposes a measurement of the materiality of environmental, social and governance information reported by listed companies in sensitive industries in Latin America. The analysis shows medium-high materiality indices, mostly in Chilean, Mexican, and Colombian companies. Energy, mining, and utilities sectors obtained the highest scores in terms of materiality for both the company and its stakeholders.
SUSTAINABILITY ACCOUNTING MANAGEMENT AND POLICY JOURNAL
(2022)
Article
Business
Indra Overland, Anatoli Bourmistrov, Brigt Dale, Stephanie Irlbacher-Fox, Javlon Juraev, Eduard Podgaiskii, Florian Stammler, Stella Tsani, Roman Vakulchuk, Emma C. Wilson
Summary: The Arctic Environmental Responsibility Index (AERI) evaluates 120 oil, gas, and mining companies operating in the Arctic Circle region based on an expert perception survey. Companies operating in Alaska tend to rank higher, while those in Russia rank lower. Larger, state-controlled, oil and gas companies generally rank higher in terms of environmental responsibility.
BUSINESS STRATEGY AND THE ENVIRONMENT
(2021)
Article
Business
Abdulhamid Rahuma, Sami Fethi
Summary: This study empirically evaluates the impact of environmental strategy on carbon dioxide emissions from both the perspectives of managers and investors. The study incorporates the Porter hypothesis and the balanced scorecard to analyze data from 17 international petroleum companies. The results show that the environmental strategy has a significant and positive impact on environmental performance in both the short and long term.
BUSINESS STRATEGY AND THE ENVIRONMENT
(2022)
Article
Green & Sustainable Science & Technology
Muhammad Ikram, Qingyu Zhang, Robert Sroufe, Marcos Ferasso
Summary: This study developed a framework to prioritize the most critical attributes for selecting a certification body by integrating three novel grey models. Key indicators such as Reputation, Payment Method & Cost, Quality of Auditors, and auditor knowledge play significant roles in the selection process. The study also identified Bureau Veritas and Societe Generale de Surveillance as the best-suited certification bodies for achieving the Sustainable Development Goals.
SUSTAINABLE PRODUCTION AND CONSUMPTION
(2021)
Article
Business, Finance
Yanqi Sun, Jenny Jing Wang, Kevin Tairan Huang
Summary: The study found that the readability and conciseness of corporate reports of the top 100 A-share listed Chinese companies are low and decreasing over time. Adopting IFRS leads to longer but more readable reports, while adopting GRI results in longer but less readable reports.
ACCOUNTING AND FINANCE
(2022)
Article
Business
M. Rosario Perello-Marin, Raul Rodriguez-Rodriguez, Juan-Jose Alfaro-Saiz
Summary: This paper analyzes sustainability reports from automotive companies in Europe and classifies and maps the main sustainability indicators. The study highlights key sustainable performance indicators for the car manufacturing industry and demonstrates their relationship with the Sustainable Development Goals. Additionally, the research identifies the main gaps in reporting these indicators.
TECHNOLOGICAL FORECASTING AND SOCIAL CHANGE
(2022)
Article
Green & Sustainable Science & Technology
Maria Consuelo Pucheta-Martinez, Isabel Gallego-Alvarez
Summary: The study found a positive association between CEO power and CSR disclosure, contrary to expectations, and that CEO compensation linked to shareholder return plays a positive moderating role in the relationship between CEO power and CSR reporting.
Article
Social Sciences, Interdisciplinary
Luis Rodriguez-Dominguez, Isabel Gallego-Alvarez
Summary: The study found that certain religions, such as Christianity, Judaism, and Buddhism, have a positive influence on the adoption of corporate social responsibility practices, while Islam, Hinduism, and Folk religions show a negative correlation.
CROSS-CULTURAL RESEARCH
(2021)
Article
Business
Isabel Gallego-Alvarez, Maria Consuelo Pucheta-Martinez
Summary: The research found a positive relationship between corporate social responsibility disclosure and corporate performance, with corporate social responsibility assurance playing a positive moderating role in this relationship.
CORPORATE SOCIAL RESPONSIBILITY AND ENVIRONMENTAL MANAGEMENT
(2022)
Article
International Relations
Vitor Manuel de Sousa Gabriel, Maria Belen Lozano, Maria Fernanda Ludovina Inacio Matias
Summary: This paper provides a comprehensive analysis of the relationship between low-carbon equities and conventional equities, and identifies differences in their behavior in both the long run and the short run. The findings have important implications for designing policies for sustainable equity investment.
Article
Development Studies
Isabel Gallego-Alvarez, Maria Consuelo Pucheta-Martinez
Summary: This research examines the impact of board diversity (specific skills, tenure, and cultural diversity) and CEO duality on corporate risk, and the moderating role of state-owned enterprises (SOEs) in this relationship. The findings suggest that board specific skills and cultural diversity have a negative effect on corporate risk, while board tenure does not affect it. Surprisingly, CEO duality also has a negative effect. The study also reveals that SOEs moderate the impact of board specific skills, tenure, and cultural diversity on corporate risk, but not the impact of CEO duality.
SUSTAINABLE DEVELOPMENT
(2022)
Article
Management
Alan Bandeira Pinheiro, Marcelle Colares Oliveira, Maria Belen Lozano
Summary: Based on the varieties of capitalism approach, this study investigated the influence of national governance characteristics on environmental disclosure. The findings indicate that countries with greater transparency, democracy, citizen participation, and government effectiveness tend to have companies with a greater environmental concern.
JOURNAL OF GLOBAL RESPONSIBILITY
(2022)
Article
Business, Finance
Isabel Gallego-Alvarez, Maria-Consuelo Pucheta-Martinez
Summary: This research aims to examine the impact of board capabilities on CSR reporting, and the findings suggest that board specific skills, board tenure, and board cultural diversity have a positive effect on CSR disclosure. Additionally, CEO power can negatively moderate this association.
REVISTA DE CONTABILIDAD-SPANISH ACCOUNTING REVIEW
(2022)
Article
Business
Maria Consuelo Pucheta-Martinez, Inmaculada Bel-Oms, Isabel Gallego-Alvarez
Summary: This research explores the impact of corporate social responsibility (CSR) disclosure on capital structure and the moderating effect of female directors on this relationship. Using data from 48 countries for the years 2007-2019, the study finds a negative relationship between CSR disclosure and capital structure. Additionally, it reveals that board gender diversity does not moderate this relationship.
CORPORATE SOCIAL RESPONSIBILITY AND ENVIRONMENTAL MANAGEMENT
(2023)
Article
Business, Finance
M. Belen Lozano, Jennifer Martinez-Ferrero
Summary: This paper investigates the environmental, social, and governance (ESG) performance of firms in emerging and developed countries, focusing on the board of directors, ownership, and country-level drivers. The study finds that in emerging environments, the country effect prevails, while in developed countries, the board of directors is the main mechanism affecting ESG performance.
RESEARCH IN INTERNATIONAL BUSINESS AND FINANCE
(2022)
Article
Business
Maria Consuelo Pucheta-Martinez, Inmaculada Bel-Oms, Isabel Gallego-Alvarez
Summary: This study examines the impact of audit committees' characteristics on CSR reporting and investigates the moderating role of women directors on boards. The findings indicate that executive and independent directors on audit committees have a negative impact on CSR reporting, while directors' attendance at audit committee meetings is positively associated with CSR disclosure. The study also provides evidence that female directors can mitigate the negative association between executive and independent directors and CSR disclosure.
ACADEMIA-REVISTA LATINOAMERICANA DE ADMINISTRACION
(2023)
Article
Business
Alan Bandeira Pinheiro, Marcelle Colares Oliveira, George Alberto de Freitas, Maria Belen Lozano Garcia
Summary: Our study investigates the impact of board of directors' attributes on companies' environmental disclosure. The results reveal that the percentage of independent auditors, board size, and the presence of sustainability committee positively influence environmental disclosure. Greater diversity on the board is an important factor for companies to disclose more information on their emissions. This research has implications for companies to pay attention to the characteristics of their boards as it determines their engagement in environmental issues.
RAE-REVISTA DE ADMINISTRACAO DE EMPRESAS
(2023)
Article
Business
Maria Consuelo Pucheta-Martinez, Isabel Gallego-Alvarez, Inmaculada Bel-Oms
Summary: The presence and financial expertise of audit committees have a positive impact on CSR disclosure, while an excessive proportion of non-executive directors may have a negative effect. Female directors on boards can enhance the positive impact of financial experts in audit committees on CSR disclosure and moderate any negative effects of independent directors on CSR reporting. Female directors can also moderate the positive impact of the existence of an audit committee on CSR information disclosure.
BUSINESS STRATEGY AND THE ENVIRONMENT
(2021)
Article
Business
Isabel-Maria Garcia-Sanchez, Isabel Gallego-Alvarez, Jose-Luis Zafra-Gomez
Summary: The study found that independent directors play a crucial role in implementing eco-innovation and eco-design projects in the agri-food industry. However, neither the diversity nor the specialization of directors is a significant factor in this regard.
BUSINESS STRATEGY AND THE ENVIRONMENT
(2021)
Article
Business
Maria Consuelo Pucheta-Martinez, Isabel Gallego-Alvarez, Inmaculada Bel-Oms
Summary: This study analyzed the impact of all six of Hofstede's cultural dimensions on gender diversity on boards in firms operating in different countries. The findings suggest that certain cultural dimensions, such as power distance, individualism, and indulgence, have a positive effect on the proportion of female directors, while others, like masculinity and long-term orientation, have a negative effect. Uncertainty avoidance does not appear to have a significant influence.
CORPORATE SOCIAL RESPONSIBILITY AND ENVIRONMENTAL MANAGEMENT
(2021)
Article
Business
Isabel Gallego-alvarez, Maria Consuelo Pucheta-Martinez
Summary: The study finds that the cultural dimensions of power distance, masculinity, uncertainty avoidance, and long-term orientation are positively associated with innovation, while individualism has a negative effect and indulgence has no effect.
EURASIAN BUSINESS REVIEW
(2021)
Article
Green & Sustainable Science & Technology
Lars odegaard Bentsen, Narada Dilp Warakagoda, Roy Stenbro, Paal Engelstad
Summary: This study investigates uncertainty modeling in wind power forecasting using different parametric and non-parametric methods. Johnson's SU distribution is found to outperform Gaussian distributions in predicting wind power. This research contributes to the literature by introducing Johnson's SU distribution as a candidate for probabilistic wind forecasting.
JOURNAL OF CLEANER PRODUCTION
(2024)
Article
Green & Sustainable Science & Technology
Xing Liu, Qiuchen Wang, Yunhao Wen, Long Li, Xinfang Zhang, Yi Wang
Summary: This study analyzes the characteristics of process parameters in three lean gas ethane recovery processes and establishes a prediction and multiobjective optimization model for ethane recovery and system energy consumption. A new method for comparing ethane recovery processes for lean gas is proposed, and the addition of extra coolers improves the ethane recovery. The support vector regression model based on grey wolf optimization demonstrates the highest prediction accuracy, and the multiobjective multiverse optimization algorithm shows the best optimization performance and diversity in the solutions.
JOURNAL OF CLEANER PRODUCTION
(2024)
Article
Green & Sustainable Science & Technology
Cairong Song, Haidong Yang, Xian-Bing Meng, Pan Yang, Jianyang Cai, Hao Bao, Kangkang Xu
Summary: The paper proposes a novel deep learning-based prediction framework, aTCN-LSTM, for accurate cooling load predictions. The framework utilizes a gate-controlled multi-head temporal convolutional network and a sparse probabilistic self-attention mechanism with a bidirectional long short-term memory network to capture both temporal and long-term dependencies in the cooling load sequences. Experimental results demonstrate the effectiveness and superiority of the proposed method, which can serve as an effective guide for HVAC chiller scheduling and demand management initiatives.
JOURNAL OF CLEANER PRODUCTION
(2024)
Article
Green & Sustainable Science & Technology
Zhe Chen, Xiaojing Li, Xianli Xia, Jizhou Zhang
Summary: This study uses survey data from the Loess Plateau in China to evaluate the impact of social interaction on the adoption of soil and water conservation (SWC) technology by farmers. The study finds that social interaction increases the likelihood of farmers adopting SWC, and internet use moderates this effect. The positive impact of social interaction on SWC adoption is more pronounced for farmers in larger villages and those who join cooperative societies.
JOURNAL OF CLEANER PRODUCTION
(2024)
Article
Green & Sustainable Science & Technology
Chenghua Zhang, Yunfei Yan, Kaiming Shen, Zongguo Xue, Jingxiang You, Yonghong Wu, Ziqiang He
Summary: This paper reports a novel method that significantly improves combustion performance, including heat transfer enhancement under steady-state conditions and adaptive stable flame regulation under velocity sudden increase.
JOURNAL OF CLEANER PRODUCTION
(2024)
