Results 161 to 170 of about 4,077 (248)

CEO Conversational Receptiveness and Its Role in Reducing ESG Controversies

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) controversies can severely damage firms' legitimacy, reputation, and stakeholder trust. Yet little is known about how CEO leadership behaviors shape firms' exposure to such unfavorable ESG outcomes.
Thomas Hufnagel   +2 more
wiley   +1 more source

Corporate Governance and the Quality of Materiality Assessment Disclosure Under GRI 3: Evidence From Italy

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores the link between corporate governance and the quality of Materiality Assessment Disclosure (MAD) in sustainability reporting. Based on Agency Theory and the debate over substantive versus symbolic governance, it analyses 138 Italian firms subject to Legislative Decree 254/2016 that published their 2023 Non‐Financial ...
Andrea Bellucci   +2 more
wiley   +1 more source

Differential Associations Between ESG Performance, Firm Value, and Profitability: Evidence From S&P 500 Companies in Energy and Energy‐Related Sectors

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Amid the growing prominence of sustainability considerations in financial decision‐making, the question of how environmental, social, and governance (ESG) performance translates into measurable financial outcomes has become particularly salient for industries exposed to intense regulatory pressure and environmental scrutiny, such as the energy
Fatih Akdeniz   +2 more
wiley   +1 more source

Mapping the Intellectual Structure of AI‐Driven ESG Cost Modeling: A Bibliometric Analysis of Trends, Themes, and Future Directions

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The bibliometric and qualitative analyses of 470 publications in the Web of Science Core Collection from 2004 through 2025 in this study associated the intellectual structure and thematic evolution of AI‐driven ESG cost modeling. The research commences using an integrated analytical framework consisting of three tools: (1) Bibliometrix (R) for
Nesreen Al‐Malkawi, Adriana Giret
wiley   +1 more source

Digital Transformation and Environmental Pillar of ESG‐Based Performance Under Financing Constraints: The Mediating Role of Green Innovation in Chinese Listed Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study builds upon existing work that links digital transformation (DT), financing constraints (FC), green innovation (GI), and firms' environmental pillar of ESG‐based performance (SP(E)), and further examines whether DT supports SP(E) through GI under FC.
Jiayang Cheng   +4 more
wiley   +1 more source

Technical note: a functional data analysis approach to analyze the light-adapted electroretinogram in children and adolescents. [PDF]

open access: yesDoc Ophthalmol
Hlávka Z   +6 more
europepmc   +1 more source

The Hidden Arithmetic of Climate Disclosure: How a Decade of CDP Climate Scores Masks a Large Within‐Firm Rise and an Equally Large Composition Drag

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Using the full population of letter‐graded organisations in the licensed CDP climate score files from 2016 to 2025 (37,450 firm‐years across 8959 firms), this study examines how CDP‐assessed climate disclosure quality evolves over time.
Alexander Ryota Keeley   +3 more
wiley   +1 more source

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