Results 161 to 170 of about 111,511 (303)

Does ESG Performance Reduce Default Risk in Insurance Firms? Evidence From Life and Non‐Life Sectors

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines whether environmental, social, and governance performance is associated with lower default risk in European insurance firms, and whether the strength of this association differs between life and non‐life business models.
S. Miani, M. Mantovani, E. Palmieri
wiley   +1 more source

Unraveling how digital transformation affects innovation capability in China's smart manufacturing enterprises. [PDF]

Sci Rep
Qiu D, Qiu J.
europepmc   +1 more source

Autonomous Leadership: How Board Independence Shapes Machine Learning Based Corporate Culture in Thailand

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporate culture is a critical driver of corporate social responsibility, shaping how firms internalize sustainability, social and environmental concerns, yet its governance antecedents are less understood. Motivated by the need to understand how governance structures affect organizational values and behavior, we explore the relationship ...
Sirimon Treepongkaruna, Stefano Starita
wiley   +1 more source

The effect of enterprise digital transformation on supply chain efficiency and its transmission mechanism. [PDF]

Sci Rep
Zhen Y, Shang L.
europepmc   +1 more source

Contabilidad Regulatoria: Las AFP Chilenas, 1993-2003 [PDF]

In firms subject to tariff regulations, the authorities have developed “regulatory” accounting methods, to identify accepted costs and possible supernormal lrates of return.
Iván Marinovic, Salvador Valdés
core  

Managing with CARE: Family‐Level Outcomes of Environmental, Social, and Governance Practices in Family Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT ESG practices offer various benefits for family firms; however, there has been limited focus on how these practices can specifically advantage the owning family. To address this gap, we conduct a multiple‐case study of six Italian family firms.
Rafaela Gjergji, Sofia Brunelli, Andrea Sanseverino, Salvatore Sciascia, Valentina Lazzarotti   +4 more
wiley   +1 more source

Digital transformation, dynamic capabilities and new quality productive forces: Empirical data from listed Chinese manufacturing companies. [PDF]

PLoS One
Wang J, Zhang Y, Zhao R.
europepmc   +1 more source

When Sustainability Reporting Becomes a Strategy: The Impact of Financial Performance and Institutional Pressures From EU Sustainability Reporting Regulations on ESG Decoupling

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Mitigating environmental, social, and governance (ESG) decoupling is essential to advancing reliable sustainability disclosure and ensuring that ESG reporting fulfills its intended purpose. This study aims to provide critical insights into the organizational and contextual elements that could intensify or diminish ESG decoupling. Using a multi‐
Catarina Cepêda, Albertina Paula Monteiro, Cristina Aibar‐Guzmán   +2 more
wiley   +1 more source

KoTaP: A Panel Dataset for Corporate Tax Avoidance, Performance, and Governance in Korea. [PDF]

Sci Data
Na H, Song W, Han S, Jo D, Myung S, Kim H.   +5 more
europepmc   +1 more source

Організація облікового процесу операцій з нематеріальними активами суб’єктів господарювання [PDF]

В статті розглянуто процес організації облікового процесу різного роду операцій з нематеріальними активами суб’єктів господарювання. Також подано перелік основних чинних нормативних документів, які регулюють операції з нематеріальними активами та їх ...
Dyba, Vjacheslav, Диба, В’ячеслав Михайлович   +1 more
core   +1 more source