Results 91 to 100 of about 346,084 (263)

All Quiet on the Luxury Front: How and When Sustainability Labels Influence Purchase Behavior

Journal of Consumer Behaviour, EarlyView.
ABSTRACT As luxury brands launch sustainability initiatives and products, they face significant challenges, including the need to effectively communicate their practices to consumers. The current research draws on semiotics theory to explore how and when distinct types of sustainability labels, indexical and iconic, enhance brand authenticity ...
Shelly Rathee, Charles R. Taylor, Tyler Milfeld   +2 more
wiley   +1 more source

Symbolic Versus Substantive ESG Practices: A Systematic Review and Integrative Framework

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT ESG reporting is widespread, but symbolic commitments do not always reflect substantive practices. This study conducts a systematic literature review of 62 empirical articles published between 2021 and 2025 to synthesize the main determinants and consequences of this disclosure–performance misalignment in ESG reporting (commonly referred to as
Cristina Alexandrina Ştefănescu, Andra Larisa Suciu   +1 more
wiley   +1 more source

Система централизованного управления денежными средствами "cash-pooling"

, 2014
For the last year the whole world saw "dark side" of a financial system. Didn't remain any corporation and the financial market which didn't feel on itself effect of crisis.
Лаптев, И. А., Спицын, Владислав Владимирович   +1 more
core  

Does ESG Drive Performance or Does Performance Enable ESG? Evidence of Reverse Causality From Korean Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The Environmental, Social, and Governance (ESG)‐performance literature has grown substantially, yet a fundamental question remains underexplored: do ESG investments improve firm performance, or do high‐performing firms simply invest more in ESG? We empirically address this question using panel vector autoregression with Granger causality tests
Jiyeon Kim, Wooyoung Yang
wiley   +1 more source

Family Control and Ownership, Corporate Culture, and ESG Performance in Thailand

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Motivated by the growing importance of environmental, social, and governance (ESG) performance in emerging markets, we examine how family control and ownership, together with corporate culture, influence the ESG performance of publicly listed firms in Thailand.
Sirimon Treepongkaruna, Stefano Starita, Kam Fong Chan   +2 more
wiley   +1 more source

Cash pooling from the perspective of Komerční banka, a.s.

, 2012
This thesis concerns the cash pooling sector that concentrates cash of big companies and top corporates and contributes to an effective control of liquidity.
Štěpánková, Petra
core  

The Effect of CEO Narcissism on the Quality of Environmental, Social, and Governance Reporting—Evidence From Listed German Companies

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores how CEO narcissism—a salient individual trait within the upper echelons of corporate leadership—shapes the quality of environmental, social, and governance (ESG) reporting in large German firms. Drawing on data from 109 DAX, MDAX, and SDAX companies between 2017 and 2021 (545 firm‐year observations), we find that ...
Jennifer Zeppenfeld, Finja Lena Kind, Rainer Lueg   +2 more
wiley   +1 more source

Euro cash pooling and shared financial services

, 2000
The shared service centre (SSC) is a concept in which a business organisation consolidates all its administrative functions and in-house services in one place.
Hong, Liang, Wannfors, Mats
core   +1 more source

Talk or Walk: Evidence on the Impact of Green Reporting on Corporate Green Growth

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study presents novel insights on modeling whether green reporting is merely talk or effectively drives corporate green growth, which is an essential factor for sustainable development and addressing environmental and climate‐related challenges.
Shengying Shi, Hamdan Al‐Jaifi
wiley   +1 more source

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

Corporate 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