Results 221 to 230 of about 4,632 (269)

The Production of a Sustainability Reporting Norm in Spanish State‐Owned Enterprises

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT State‐owned enterprises (SOEs) are hybrid organizations that pursue social and economic goals and are expected to engage in sustainability reporting. Previous literature has shown limited attention to examining the process by which a norm in sustainability reporting has emerged among SOEs.
Javier Andrades   +2 more
wiley   +1 more source

CEO Overconfidence and Corporate Social Responsibility: A Micro‐CSR Perspective

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Although research on micro‐level CSR has increasingly emphasized individual‐level antecedents, the role of CEO overconfidence has not been systematically integrated into the literature. To address this gap, a systematic literature review was undertaken of 62 studies on CEO overconfidence and CSR, revealing a mixed picture of positive, negative,
Jannis Kreinhop
wiley   +1 more source

Digital and Gender Attributes of IC in Sustainability Reporting of Italian Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Italian listed enterprises increasingly rely on intellectual capital (IC) to enhance competitiveness and sustainability performance. As IC, comprising human, structural, and relational capital, is rarely recognised in financial statements due to the lack of standardised frameworks, its disclosure has gained relevance in sustainability ...
Alessandra Buonasera, Simona Catuogno
wiley   +1 more source

A Meta‐Analytic Review of Board Characteristics and Carbon Emission Disclosure: The Moderating Effect of Contextual Factors

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
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

From Data to Action: The Role of Reports and Certifications in Driving Corporate Sustainability

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporate sustainability has become a central issue for businesses, driven by environmental, social and governance pressures and stakeholder expectations. The present study aimed to assess how reports and certifications influence motivations, operational practices and perceptions of obstacles, verifying whether these tools promote sustainable ...
Stefano Cianciotta   +4 more
wiley   +1 more source

Advancing emergency medical team classification in MENA region: a qualitative study. [PDF]

open access: yesFront Public Health
Abdelaziz M   +5 more
europepmc   +1 more source

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