Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector
ABSTRACT The European Union introduced the Corporate Sustainability Reporting Directive (CSRD) with the aim of aligning the “walk”—the implementation of substantive sustainability practices—and the “talk”—their representation in sustainability reporting.
Andrea Caccialanza +2 more
wiley +1 more source
Reparation, rights, and dissidence: a qualitative study of feminist advocacy for legal, safe, and free abortion in Ecuador. [PDF]
Carofilis C, Guarderas P, Goicolea I.
europepmc +1 more source
Seats at the Table, Shifts in the Actions: Board Gender Diversity and Climate Activism
ABSTRACT As regulatory and stakeholder pressures intensify, firms are increasingly expected to move beyond symbolic sustainability commitments towards corporate climate activism. This concept refers to the active institutionalisation of climate‐focused mechanisms such as external assurance, board oversight and climate‐linked incentives.
Md Tanvir Hamim, Rasim Simsek
wiley +1 more source
Rewriting the Narrative: Advancing Justice and Equity in the U.S. Food System. [PDF]
Bragg MA +6 more
europepmc +1 more source
ABSTRACT This study investigates how internal governance design supports credible ESG performance by distinguishing between Incentive and Oversight Architectures. Using 13,993 firm‐year observations of US nonfinancial firms from 2018 to 2024, we estimate fixed effects and two‐step system GMM models.
Beyza Gürel +2 more
wiley +1 more source
Responding domestically: British Islamic faith-based organisations' crisis response in the UK during the COVID-19 pandemic. [PDF]
Eggert JP, Sadriu B.
europepmc +1 more source
Cultural Pathways to Sustainability: How Organizational Cultures Shape Firms' ESG Performance
ABSTRACT Understanding how organizational culture shapes firms' environmental, social, and governance (ESG) performance is essential for advancing effective sustainability management. Culture reflects shared values and norms that shape how firms enact ESG principles.
Marianna Delegach +2 more
wiley +1 more source
Breaking Taboos: Arab Breast Cancer Activism in Art and Popular Culture. [PDF]
Hamdar A.
europepmc +1 more source
Firm‐Level Tournament Incentives and Social Decoupling: Evidence From the United States
ABSTRACT This study investigates whether tournament‐based executive incentives exacerbate social decoupling. Using 4468 firm‐year observations from S&P 500 firms between 2010 and 2022, we find that stronger tournament incentives are associated with higher levels of social decoupling. This association is stronger in firms without ESG‐linked compensation,
Mohamed Khalifa +2 more
wiley +1 more source
ABSTRACT The relationship between board governance and corporate carbon emission disclosure remains persistently inconsistent across the empirical literature, despite decades of accumulated evidence. Drawing on agency, stakeholder, legitimacy, institutional, and upper echelons perspectives within a single analytical framework, we conduct a three‐level ...
Mohamed Hegazy +2 more
wiley +1 more source

