Results 211 to 220 of about 199,912 (309)

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

The Impact of Green FinTech Promote Corporate Carbon Neutrality: Evidence from the Perspective of Financing Incentives and Scale Quality. [PDF]

Entropy (Basel)
Zhuang L, Wu C.
europepmc   +1 more source

Seats at the Table, Shifts in the Actions: Board Gender Diversity and Climate Activism

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT As regulatory and stakeholder pressures intensify, firms are increasingly expected to move beyond symbolic sustainability commitments towards corporate climate activism. This concept refers to the active institutionalisation of climate‐focused mechanisms such as external assurance, board oversight and climate‐linked incentives.
Md Tanvir Hamim, Rasim Simsek
wiley   +1 more source

Association between food insecurity and intimate partner violence: the role of gendered asset policies. [PDF]

BMJ Glob Health
Miller F, Mannell J, Brown L, Gibbs A, Hatcher A.   +4 more
europepmc   +1 more source

Designing Governance for ESG: Incentive and Oversight Complementarities in Corporate Sustainability Performance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates how internal governance design supports credible ESG performance by distinguishing between Incentive and Oversight Architectures. Using 13,993 firm‐year observations of US nonfinancial firms from 2018 to 2024, we estimate fixed effects and two‐step system GMM models.
Beyza Gürel, Nehir Balci, Mustafa Reha Okur   +2 more
wiley   +1 more source

A python's embrace? Insurance and the global clinical trial. [PDF]

Health Res Policy Syst
Winters J.
europepmc   +1 more source

How Institutional Environments Shape the ESG–Growth Relation: Evidence From Europe

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT As global financial markets increasingly integrate non‐financial criteria, companies are reinforcing the strategic role of sustainability and its impact on market value, although this cannot overlook how different institutional structures shape investor perceptions.
Laura Bango‐López, Cristina Gutiérrez‐López, Paula Castro, María Belén Lozano‐García   +3 more
wiley   +1 more source

Unveiling the Nexus Between Board Gender Diversity, CSR and Financial Performance: Evidence From an Emerging Economy

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the nexus between board gender diversity (BGD), corporate social responsibility (CSR) performance, and financial outcomes in the context of an emerging country, Türkiye. The sample consists of Turkish non‐financial firms listed on Borsa Istanbul for the period 2008–2023.
Merve Kilic Karamahmutoglu, Havvanur Feyza Kaya   +1 more
wiley   +1 more source

Untangling the role of blockchain technology in shaping supply chain concentration from the contingency and configuration perspectives. [PDF]

Sci Rep
Zhang J, Guo X, Fan Z, Chen L, Liu S, Yang X.   +5 more
europepmc   +1 more source

The Production of a Sustainability Reporting Norm in Spanish State‐Owned Enterprises

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT State‐owned enterprises (SOEs) are hybrid organizations that pursue social and economic goals and are expected to engage in sustainability reporting. Previous literature has shown limited attention to examining the process by which a norm in sustainability reporting has emerged among SOEs.
Javier Andrades, Domingo Martinez‐Martinez, Manuel Larran   +2 more
wiley   +1 more source