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 +1 more
wiley +1 more source
The influence of board, CEO, and audit committee chairman busyness on the value relevance of accounting information in Saudi listed firms. [PDF]
Alomair A, Al Naim AS.
europepmc +1 more source
Do Local Religious Beliefs Affect Firms' Earnings Management Practice? Evidence From the United States. [PDF]
Geng H, Hua M, Sun L, Yan C.
europepmc +1 more source
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 +3 more
wiley +1 more source
The stronger the ability, the greater the destructiveness? CEO ability and stock price crash risk. [PDF]
Chen L, Du Y.
europepmc +1 more source
CEO Characteristics and CSR Governance Quality: Evidence From Europe
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 +3 more
wiley +1 more source
Media coverage as a moderator in the nexus between audit quality and ESG performance: Evidence from China. [PDF]
Cai C +5 more
europepmc +1 more source
Constructing Policy (In)coherence in Germany's Energy Transition and Impacts on (In)equality
ABSTRACT Policy coherence is widely regarded as essential for achieving sustainable development, climate targets, and reducing inequality, as reflected in the 2030 Agenda for Sustainable Development. Recent scholarship has moved beyond technocratic approaches, drawing on comparative politics, particularly the “3 I's” of ideas, interests, and ...
Alexia Faus Onbargi, Ines Dombrowsky
wiley +1 more source
Between-firm sorting and parenthood wage gaps in the US service sector. [PDF]
O'Herron C, Schneider D, Harknett K.
europepmc +1 more source
A Novel Multilevel Conceptual Framework for Flood Risk Governance
ABSTRACT Globally, flood risk is increasing as climate change progresses. Contemporary flood risk management practice often utilises hydrodynamic modelling (for hazard risk assessments), social vulnerability assessments, and risk communications in silo, which fragments evidence‐based decision‐making for effective flood risk management. We hence develop
Aiperi Stambekova, Avidesh Seenath
wiley +1 more source

