Results 161 to 170 of about 8,518 (306)

Diversity and Inclusion Standards: Exploring Drivers and Determinants of Adoption of ISO 30415:2021 and UNI/PdR 125:2022 in Italian SMEs

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates the adoption of Diversity and Inclusion (D&I) standards among Italian small and medium‐sized enterprises (SMEs), focusing on the international guideline ISO 30415:2021 and the national certification UNI/PdR 125:2022. Using survey data from 866 SMEs across six manufacturing and service industries and applying descriptive
Laura Bravi   +2 more
wiley   +1 more source

The determinants of board compensation in SOEs: An application to Italian public utilities [PDF]

open access: yes
This paper investigates the determinants of board compensation for a sample of Italian State Owned Enterprises (SOEs). To that purpose, we use a newly collected panel data of 106 local public utilities observed for the years 1994-2004, which includes ...
Davide Vannoni   +3 more
core  

Learning About and Learning From Sustainability Alliances: How Do SMEs Develop Dynamic Capabilities?

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how small and medium‐sized enterprises (SMEs) develop sustainability capabilities by engaging in sustainability alliances. By combining perspectives on organisational learning theory and the dynamic capabilities framework, the research investigates how SMEs develop both networking and sustainability capabilities across ...
Raffaele Silvestri   +3 more
wiley   +1 more source

Gender Lens Equity Funds: A Methodological Breadth–Accountability Depth Framework and Observed Outcomes

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Despite rapid growth in gender lens investing (GLI), substantial variation remains in how gender lens equity funds (GLEFs) integrate gender equality criteria into investment strategies. We map a universe of 43 GLEFs and develop a framework capturing gender equality screening breadth and accountability depth (fund‐level disclosure and ...
Freyja Vilborg Thorarinsdottir   +3 more
wiley   +1 more source

Executive Compensation in America: Optimal Contracting or Extraction of Rents? [PDF]

open access: yes
This paper develops an account of the role and significance of rent extraction in executive compensation. Under the optimal contracting view of executive compensation, which has dominated academic research on the subject, pay arrangements are set by a ...
Jesse M. Fried   +2 more
core  

Assessing Climate Change Disclosure and Its Governance Drivers: Insights From the European Utilities Sector

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study aims to enhance academic understanding of the factors influencing the disclosure practices of climate change among European utility companies, specifically in the context of their sustainability reporting. The primary objective is to explore, through a multi‐theoretical framework, the governance drivers that significantly affect the
Cristina Boţa‐Avram   +2 more
wiley   +1 more source

The Impact of Mergers and Acquisitions on Executive Pay in the United Kingdom [PDF]

open access: yes
We examine the impact of acquisitions on executive pay in UK acquirers over 1984-2001. For the overall sample, which includes foreign, domestic, public and private targets, there is a significant transitory pay increase.
Paul Guest
core  

How Consumers Contest Legitimacy: Skepticism Toward Corporate Social Responsibility

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Consumer skepticism toward Corporate Social Responsibility (CSR) initiatives operates not only as an individual‐level response but also as a societal governance mechanism that disciplines firms and reshapes organizational legitimacy. Drawing on in‐depth interviews with consumers in an emerging Latin American economy, this study advances an ...
Francine Zanin Bagatini   +2 more
wiley   +1 more source

Managerial Capital and the Market for CEOs [PDF]

open access: yes
This paper reconciles two pronounced trends in U.S. corporate governance: the increase in pay levels for top executives, and the increasing prevalence of appointing CEOs through external hiring rather than internal promotions.
Kevin J. Murphy, Jan Zabojnik
core  

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