Results 171 to 180 of about 683 (250)

Does employee stock ownership plan have monitoring and incentive effects? --An analysis based on the perspective of corporate risk taking. [PDF]

Heliyon
Zhou Q, Han H, Han J.
europepmc   +1 more source

Symbolic Versus Substantive ESG Practices: A Systematic Review and Integrative Framework

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT ESG reporting is widespread, but symbolic commitments do not always reflect substantive practices. This study conducts a systematic literature review of 62 empirical articles published between 2021 and 2025 to synthesize the main determinants and consequences of this disclosure–performance misalignment in ESG reporting (commonly referred to as
Cristina Alexandrina Ştefănescu, Andra Larisa Suciu   +1 more
wiley   +1 more source

The ESG performance influence mechanism analysis-based on empirical analysis. [PDF]

PLoS One
Ma L, Yuan X, Lu J, Li Y, Gao W, Yan H, Zhang X.   +6 more
europepmc   +1 more source

Engineering CEOs, Sustainability Performance, and Greenwashing: Evidence From Australian Listed Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how engineering trained chief executive officers (CEOs) determine firms' sustainability performance and greenwashing behavior in Australian listed firms from 2016 to 2024. Drawing on Upper Echelons theory and Imprint theory, we argue that engineering cognition influences environmental strategy by providing conservative ...
Sulochana Dissanayake, R. M. N. C. Swarnapali   +1 more
wiley   +1 more source

Do the unusual resignations of independent directors affect auditors' professional judgment? [PDF]

PLoS One
Zhang L, Li Z.
europepmc   +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

International accounting network memberships and audit fees: Evidence from China. [PDF]

PLoS One
Xiong X, Zheng R, Liu Y, Huang X.
europepmc   +1 more source

CEO Characteristics and CSR Governance Quality: Evidence From Europe

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Leveraging a sample of European listed firms, we investigate whether CEO duality, CEO tenure, and CEO membership in the CSR board committee are associated with the quality of corporate social responsibility (CSR) governance. Our findings indicate that CEO duality is negatively associated with CSR governance quality, whereas CEO membership on ...
Gianluca Ginesti, Alessandra Allini, Ilaria Martino, Bikki Jaggi   +3 more
wiley   +1 more source

A Multilevel Framework of Employee Environmental Initiatives: The Role of Departmental Climate, Departmental Management's Green Leadership, and Corporate Environmental Responsibility

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study develops a multilevel framework to examine how employees' discretionary environmental initiatives are shaped by organizational and departmental contexts. Using survey data from 150 employees across 25 organizations, we integrate organizational climate and leadership theories to investigate the effects of Corporate Environmental ...
Yousef Eiadat
wiley   +1 more source

Gender board diversity across Europe throughout four decades. [PDF]

Sci Data
Drazkowski H, Tyrowicz J, Zalas S.
europepmc   +1 more source