Results 241 to 250 of about 216,819 (331)

Patterns and Drivers of Spanish Corporate Commitment to the UN Global Compact: A Quantitative Approach

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper presents a quantitative assessment of Spanish companies' commitment to the United Nations Global Compact (UNGC) and the Sustainable Development Goals (SDGs). Analyzing over 1000 participating firms, we identify prioritization patterns and examine structural factors influencing SDG adherence.
Juan Laborda, Juan Pérez
wiley   +1 more source

Corporate Social Responsibility or Strategic Opportunism? Evidence From High and New Technology Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporate Social Responsibility (CSR) presents a dual nature in practice. Beyond its explicit ethical imperatives, it can be strategically instrumentalized to manage external pressures, shape public impression, and even divert attention from corporate misconduct. Acknowledging this complexity, this study investigates the conditions under which
Yang Deng, Assunta Di Vaio, Tze San Ong
wiley   +1 more source

Board Composition, Sustainability Reporting, and the Moderating Role of a Contextual Issue: Evidence From an Emerging Country

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the impact of board composition (BC) on sustainability reporting (SR) in financial firms listed on the Dhaka Stock Exchange (DSE), with a focus on the moderating role of non‐performing loans (NPLs). Using 421 firm‐year observations from 49 firms (2016–2024) and an ordinary least squares (OLS) regression model, the results ...
Sumon Kumar Das, Prome Akter
wiley   +1 more source

Outsourcing Policy-Related Functions in Australia: Health and Equity Impacts. [PDF]

open access: yesInt J Soc Determinants Health Health Serv
Anaf J, Freeman T, Baum F.
europepmc   +1 more source

ESG Divergence and Ownership Imbalance: Rethinking Sustainability Value Creation in Mergers and Acquisitions

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper examines how mergers and acquisitions (M&As) affect post‐deal sustainability outcomes by introducing the novel construct of ESG divergence, defined as the distance between acquirer and target firms' pre‐deal ESG profiles. While M&As are increasingly used to accelerate sustainability integration, their ESG impact remains ambiguous ...
Ilaria Galavotti, Donatella Depperu
wiley   +1 more source

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