Results 161 to 170 of about 144,180 (308)

When Sustainability Reporting Becomes a Strategy: The Impact of Financial Performance and Institutional Pressures From EU Sustainability Reporting Regulations on ESG Decoupling

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Mitigating environmental, social, and governance (ESG) decoupling is essential to advancing reliable sustainability disclosure and ensuring that ESG reporting fulfills its intended purpose. This study aims to provide critical insights into the organizational and contextual elements that could intensify or diminish ESG decoupling. Using a multi‐
Catarina Cepêda, Albertina Paula Monteiro, Cristina Aibar‐Guzmán   +2 more
wiley   +1 more source

Inclusive leadership and financial-marketing decision-making in crises: gender diversity and brand resilience. [PDF]

Front Psychol
Javeed A, Khan MY, Alomair A, Al Naim AS.   +3 more
europepmc   +1 more source

Firm Performance and Managerial Turnover: The Case of Ukraine [PDF]

The paper studies whether and how CEO turnover in Ukrainian firms is related to their performance. Based on a novel dataset covering Ukrainian joint stock companies in 2002-2006, the paper finds statistically significant negative association between the ...
Bilyk, Olga, Grechaniuk, Bogdana, Muravyev, Alexander   +2 more
core   +1 more source

Seats at the Table, Shifts in the Actions: Board Gender Diversity and Climate Activism

Corporate Social Responsibility and Environmental Management, EarlyView.
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

Corporate Governance Structures, Tax Avoidance, and Financial Fraud: The Moderating Role of Gender Diversity in Indonesia and Pakistan Non-Financial Firms

Ianna Journal of Interdisciplinary Studies
Background: Tax avoidance and financial fraud significantly undermine fiscal integrity, particularly in emerging markets such as Indonesia and Pakistan, where corporate governance frameworks are still evolving.
Muhammad Arsalan Khan, Hidayatul Khusnah, Risky Budianto   +2 more
doaj  

Insights into healthcare public managers' compensation: Influential factors and sustainable financing solutions: A scoping review. [PDF]

J Educ Health Promot
Alayi R, Nikoomanesh M, Nejhad SMM, Zali ME.   +3 more
europepmc   +1 more source

Designing Governance for ESG: Incentive and Oversight Complementarities in Corporate Sustainability Performance

Corporate Social Responsibility and Environmental Management, EarlyView.
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, Nehir Balci, Mustafa Reha Okur   +2 more
wiley   +1 more source

Assessment of the Oil Release and Insect Repellent Activity of Spray-Dried Gum Arabic/Citronella Oil Microcapsules. [PDF]

Polymers (Basel)
Kanmaz D, Yildiz S, Koral Koc S, Manasoglu G, Aras C, Celen R, Tiritoglu M, Duzyer Gebizli S, Vatan O, Karaca E.   +9 more
europepmc   +1 more source

The Impacts of Chief Sustainability Officers' Structural Power on Corporate Social Responsibility Performance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Extant literature assumes that powerful executives can wield their influence with minimal opposition from lower‐power actors. We reconsider this assumption by incorporating the coalitional view in which lower‐power actors can mobilize coalitions to resist.
Nhan Huong Nguyen, Chenyang Li, Jihoon Shin   +2 more
wiley   +1 more source

Democratic governance through DAO-based deliberation and voting for inclusive decision making in AI models. [PDF]

Sci Rep
Sharma T, Potter Y, Park J, Liu Y, Huang Y, Liu S, Song D, Hancock J, Wang Y.   +8 more
europepmc   +1 more source