Results 151 to 160 of about 178,322 (240)

Corporate governance and reporting quality of accounts in China-listed firms. A moderating role of ownership pattern. [PDF]

PLoS One, 2023
Sun H.
europepmc   +1 more source

The Dark Side of AI Readiness? Institutional Logics, Signalling and Carbon Transition Risk

Business Strategy and the Environment, EarlyView.
ABSTRACT The influence of institutional environments on corporate sustainability is well established, yet how digital readiness restructures institutional logics and signalling mechanisms through which firms manage carbon transition risk (CTR) remains undertheorised.
Emilia Vann Yaroson, Daniel Gyimah, Syed Imran Ali, Christian Gnekpe, Mélanie Roux, Amelie Abadie   +5 more
wiley   +1 more source

Promote or prevent? A regulatory focus perspective on managerial risk taking. [PDF]

PLoS One
Miązek AJ, Światowiec-Szczepańska J.
europepmc   +1 more source

Whose Sustainability Counts? Board Governance, ESG Ratings, and Sustainable Development Goals: Evidence on the ESG–SDG Wedge

Business Strategy and the Environment, EarlyView.
ABSTRACT Institutional investors increasingly rely on ESG ratings to evaluate financially material sustainability risks, while governments promote corporate alignment with the United Nations Sustainable Development Goals (SDGs). Because these frameworks differ substantially in capital market salience and monitoring intensity, board oversight may not ...
Mohamed Hegazy, Diego Prior, Mahmoud Zarea   +2 more
wiley   +1 more source

Narcissistic Chief Executive Officers and Their Effects on R&D Investment and Firm Performance: The Moderating Role of Managerial Discretion. [PDF]

Behav Sci (Basel)
Gao Q, Gao L, Zhang G.
europepmc   +1 more source

The courage to venture: Revealing the effect of social trust on corporate venture capital. [PDF]

PLoS One, 2023
Zhang Y, Guo X.
europepmc   +1 more source

The Evolution and Integration of ESG Reporting: A Framework for Sustainable Business Accountability

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how multinational corporations incorporate Environmental, Social, and Governance (ESG) reporting frameworks to foster trust, enhance legitimacy, and move beyond mere symbolic disclosure. A qualitative comparison of Microsoft and Unilever from 2020 to 2023 assesses how both firms integrate leading standards, including GRI ...
Gabriela Marques Alves Aguiar
wiley   +1 more source

CEO narcissism and its influence on innovation capabilities of micro, small, and medium-sized enterprises: An empirical study in the Colombian context. [PDF]

PLoS One
Parodi Camaño TA, Vidal Durango JV, Portnoy I.   +2 more
europepmc   +1 more source

The role of corporate governance and reputation in the disclosure of corporate social responsibility and firm performance. [PDF]

Heliyon, 2023
Siddiqui F, YuSheng K, Tajeddini K.
europepmc   +1 more source

SDG Forward Faster in the Face of Geopolitical and Climate Risks: Does CEO Power Strengthen This Relationship?

Business Strategy and the Environment, EarlyView.
ABSTRACT In a macroeconomic environment characterised by systemic disruptions and global uncertainty, companies are forced to reconfigure their sustainability strategies. This study examines the combined impact of geopolitical and climate risks on corporate commitment to and actual progress toward the United Nations (UN) Sustainable Development Goals ...
Isabel‐María García‐Sánchez
wiley   +1 more source