Results 231 to 240 of about 2,812,773 (300)

Environmental, Social and Governance Disclosures at the Intersection of Micro and Macro Factors: Evidence From Emerging and Developed Markets

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how macroeconomic and firm‐level financial factors shape environmental, social and governance (ESG) disclosures across different institutional environments. The study utilises 41,060 firm‐year observations from 14 developed and emerging economies covering the period 2015–2024.
Okan Garip, Talha Gezgin
wiley   +1 more source

Empowering Change From Within: A Human‐Centred Approach to Digital Transformation in an Italian Food Sector SME

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the challenges of digital transformation in the food sector, emphasising the strategic role of human resources (HR) as enablers of technological change. Drawing on the concept of organisational rent, it explores how sustainability‐oriented HR practices support digital adoption and enhance both economic and social ...
Vincenzo Pontrelli   +3 more
wiley   +1 more source

Corporate Social Responsibility and Firm Profitability in South Africa: An Industry‐Level Analysis

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between corporate social responsibility and profit on assets in South Africa using a panel dataset comprising 79 industries observed annually between 2017 and 2024. The study uses an industry‐level dataset which, unlike firm‐level inquiries, purges firm‐level noise and acknowledges the empirical regularity ...
Brian Tavonga Mazorodze
wiley   +1 more source

Converting donor dependence to domestic ownership: The realignment of tuberculosis financing for sustainability. [PDF]

open access: yesPLOS Glob Public Health
Wells WA   +5 more
europepmc   +1 more source

How Firms ‘Speak’ Social: Disclosure Posture as a Stable Strategic Communication Construct in ESG Reporting

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Why do firms subject to identical ESG reporting requirements nevertheless ‘speak’ the Social pillar in different ways? Some foreground numerical indicators; others rely on narrative accounts of policies, systems and stakeholder engagement. This variation in disclosure form, rather than in disclosure coverage, motivates this exploratory study ...
Laurence L. Delina, Leslie Anne L. Yasis
wiley   +1 more source

An overview of CBDCs and their potential role in the green economy. [PDF]

open access: yesOpen Res Eur
Kontzinos C   +5 more
europepmc   +1 more source

Responsible Banking Under Twin Transition: FinTech M&As, ESG Strategy, and Bank Performance

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper investigates how banking innovation strategies, namely FinTech M&As and ESG practices, affect bank performance under rising competitive pressures and regulatory complexity. Using a unique dataset of 543 listed banks across 49 countries from 2000 to 2023, we analyse whether these strategic investments enhance banks' profitability ...
G. B. Ferilli, Y. Altunbas, E. Palmieri
wiley   +1 more source

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