Results 81 to 90 of about 1,306 (217)

Behind the green veil: board characteristics, greenwashing, and the fraud triangle

Humanities & Social Sciences Communications
This study examines the relationship between board characteristics and environmental, social, and governance (ESG) greenwashing among Chinese A-share listed companies from 2009 to 2023, based on 13,246 firm-year observations from 1,380 firms.
Jingzhuo Yu, Yong-Sik Hwang
doaj   +1 more source

Do CSR Efforts Reduce Environmental Decoupling: Evidence From S&P 500 Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates the impact of Corporate Social Responsibility (CSR) committees and CSR‐focused employee training on environmental decoupling. Using panel data of 2489 firm‐year observations from S&P 500 firms between 2009 and 2022, we employ fixed‐effects models to examine how CSR governance mechanisms influence the alignment between ...
Burcu Gürol, Yan Wang, Gerçek Özparlak   +2 more
wiley   +1 more source

CEO Duality and Corporate Social Responsibility. A Literature Review With a Focus on Country Effects

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT In recent years, many researchers have become interested in the relationship between CEO duality (where one individual serves as both CEO and board chair) and CSR outcomes. Given the varied research results, this structured literature review concentrates on the country effects of this dynamic link.
Patrick Velte
wiley   +1 more source

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

Corporate 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

How Do CEO Tenure and Narcissism Moderate the Impact Of Sustainability Reporting on Firm Value? Evidence in Indonesia

The Indonesian Journal of Accounting Research
This is to provide empirical evidence on the impact of sustainability reporting on firm value, moderated by CEO tenure and CEO narcissism. The data for this research encompasses all financial and nonfinancial sectors of companies listed on the Indonesia ...
Dian Agustia, Evita Fardi Kusuma Dewi
doaj   +1 more source

Firm‐Level Tournament Incentives and Social Decoupling: Evidence From the United States

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates whether tournament‐based executive incentives exacerbate social decoupling. Using 4468 firm‐year observations from S&P 500 firms between 2010 and 2022, we find that stronger tournament incentives are associated with higher levels of social decoupling. This association is stronger in firms without ESG‐linked compensation,
Mohamed Khalifa, Ahmed Aboud, Soad Kh. Ali   +2 more
wiley   +1 more source

Interrelation between human capital management and ESG engagement: evidence from S&P 500 firms

Humanities & Social Sciences Communications
This study investigates the relationship between human capital management strategies and corporate sustainability commitments while also examining the moderating role of CEO tenure in shaping this relationship.
Xinyu Cai, Hua Xiang, Inna Neskorоdieva, Akmal Durmanov   +3 more
doaj   +1 more source

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

Corporate 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, Diego Prior, Mahmoud Zarea   +2 more
wiley   +1 more source

ESG, CEO Tenure, and Firm Performance

Jurnal Akuntansi dan Keuangan
This study examines the effect of ESG (Environmental, Social, and Governance) disclosure on the performance of real estate companies in the ASEAN-6 region, with CEO tenure as a moderating variable.
Doni Iwan Prasetyo, Y. Anni Aryani
doaj   +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