Results 91 to 100 of about 12,041 (260)

CSR Disclosure and Operating Performance in the Agri‐Food Manufacturing Industry: Evidence From Southern Europe

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores the relationship between corporate social responsibility (CSR) disclosure and operating profitability in the agri‐food manufacturing industry of Southern Europe, focusing on Extremadura (Spain). From an initial pool of 284 firms, the final sample comprised 185 companies after excluding inactive or non‐reporting cases.
Ángel Sabino Mirón Sanguino, Maria Pache Durán, Triana Arias Abelaira, María Beatriz Corchuelo Mártinez Azua   +3 more
wiley   +1 more source

Greenwashing in the Spotlight: Synthesising Evidence on Unethical Environmental Claims and Future Pathways

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Firms are experiencing mounting pressure to report their environmental impact. Rather than disclosing their actual performance, however, some are engaging in unethical business (i.e., greenwashing) practices. Prior studies have contributed significantly to the greenwashing literature from varied perspectives, but a comprehensive understanding ...
Sher Jahan Khan, Norah Albishri, Bhumika Gupta, Piera Centobelli, Manlio Del Giudice   +4 more
wiley   +1 more source

Beyond Governance Attributes: How Fashion Companies Prepare Social Disclosure for the CSRD

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how social disclosure readiness emerges under the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) and investigates whether and how, corporate governance supports such readiness within the European fashion companies. By adopting a qualitative case‐study approach,
Sara Ianniello, Livio Cricelli, Serena Strazzullo   +2 more
wiley   +1 more source

Talk or Walk: Evidence on the Impact of Green Reporting on Corporate Green Growth

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study presents novel insights on modeling whether green reporting is merely talk or effectively drives corporate green growth, which is an essential factor for sustainable development and addressing environmental and climate‐related challenges.
Shengying Shi, Hamdan Al‐Jaifi
wiley   +1 more source

The effects of non-audit fees on audit fees during the financial crisis

Revista de Gestão
PurposeThis study examines the impact of non-audit fees, auditor tenure, and auditor size on audit fees in Germany, France, Italy, and Spain, separately and collectively, for a large sample of non-financial companies during the 2008/2009 global financial crisis.Design/methodology/approachThe generalized method of moments (GMM) with interactions is used.
openaire   +2 more sources

Challenges in Implementing European Regulation on Water Reuse for Sustainable Agriculture

Environmental Policy and Governance, EarlyView.
ABSTRACT The Regulation (EU) 2020/741 on minimum requirements for water reuse is a key policy for sustainable water management under growing water scarcity in Europe. This paper examines expert perspectives on the challenges involved in implementing EU regulation for water reuse in agriculture, aiming to broaden existing research, which is largely ...
Patricia Allgaier, Roberta Maffettone, Kevin Grecksch   +2 more
wiley   +1 more source

Pengaruh Rotasi Auditor, Audit Tenure, dan Ukuran KAP terhadap Kualitas Audit Dimoderasi Audit Fee

Jurnal Akutansi Manajemen Ekonomi Kewirausahaan
This study aims to determine the effect of auditor rotation, audit tenure, and public accounting firm size on audit quality with audit fees as a moderating variable, in consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX ...
Ronid Ramadhan, Mhd. Karya Satya Azhar
doaj   +1 more source

Toward Comprehensive Climate Action: Assessing Mitigation Approaches Across Canadian Municipalities

Environmental Policy and Governance, EarlyView.
ABSTRACT Local governments are widely regarded as key leaders in the global response to climate change. Understanding if and how municipalities commit to climate mitigation is crucial for assessing their contribution to global emission‐reduction goals and identifying barriers to effective climate transitions.
Aryana Soliz, Adriane MacDonald, David Talbot, Eduardo Ordonez‐Ponce, Ying Zhou, Samantha Hall Linton, Amelia Clarke, Amr ElAlfy   +7 more
wiley   +1 more source

Ocean Governance and Marine Conservation: Institutional Work as a Lever for Ocean Sustainability

Environmental Policy and Governance, EarlyView.
ABSTRACT Ocean governance presents one of the most complex environmental policy challenges of our time, requiring coordinated action across multiple scales, sectors and stakeholder groups. This paper applies institutional work theory to systematically examine how actors create, maintain and disrupt the governance arrangements underpinning ocean ...
Kedar Uttam, Kristjan Jespersen, Paige Olmsted, Katryn Pasaribu   +3 more
wiley   +1 more source

Policy Networks and Policy Entrepreneurship in the EU: Explaining Structural Policy Change in Pharmaceutical Innovation Incentives and Health Technology Assessment

European Policy Analysis, EarlyView.
ABSTRACT Policy process research has excelled in explaining structural policy change within national settings, but extensions and applications to the EU level have long proven challenging for scholars. Given that the EU is currently experiencing its longest period of Treaty stability since the 1980s—having evolved into a sui generis political system ...
Vassilis Karokis‐Mavrikos
wiley   +1 more source