Results 231 to 240 of about 3,213,606 (302)
ABSTRACT What propels a CFO in an emerging economy to champion ESG investments when formal regulations are weak? Moving beyond structural explanations, we provide a behavioural account arguing that a manager's internal ethical compass—moral intelligence (MI)—is a key driver.
AmirHossein ArminKia +4 more
wiley +1 more source
Issue Construals and Corporate Water Stewardship
ABSTRACT In the face of mounting environmental and social pressures, the importance of responsible corporate water stewardship (CWS) should be evident, yet not all businesses are taking water management issues seriously. The aim of this study is to explore why differences in CWS persist, especially within industries facing similar resource challenges ...
Daina Mazutis +3 more
wiley +1 more source
ABSTRACT Environmental, Social and Governance (ESG) assessment criteria have drawn substantial attention by investors in recent years. ESG factors have been considered by investors to create greater wealth and better investment decisions and opportunities. However, there are ambiguities about ESG assessment and reporting with issues of transparency and
Caleb Boadi +2 more
wiley +1 more source
ABSTRACT Social Licence to Operate (SLO) is an increasingly strategic concern in forestry, yet its evaluation remains largely qualitative. This study presents the first quantitative framework for assessing SLO in New Zealand's forestry sector, adapted from the Boutilier and Thomson model, originally developed for the mining sector.
Grace B. Villamor +2 more
wiley +1 more source
ABSTRACT Given the growing pressure for indigenous stakeholder engagement, this paper explores the extent and nature of indigenous stakeholder engagement disclosures in the sustainability reporting of Australian mining companies. Drawing on stakeholder theory and legitimacy theory, this study explores how large Australian mining companies disclose ...
Md. Moazzem Hossain +5 more
wiley +1 more source
Sustainability and Scope: A Comparative Study of Discretion Making for Sustainability
ABSTRACT The measurability of sustainability is a subject of ongoing debate. Discretion is an important antecedent to such valuation yet remains largely unaddressed. Thus, we conduct a cross‐case study of four organizations, finding differences between product and service firms in how they define their sustainability discretion, which is shaped by and,
Annabelle Müller
wiley +1 more source

