ABSTRACT ESG ratings for the same firm‐year often diverge, shaping capital allocation and accountability. Drawing on a structured systematic‐narrative hybrid review, I synthesize evidence across the European Union, the United States, and China and develop a transnational accountability framework that traces divergence through the measurement pipeline ...
Gary Gang Tian
wiley +1 more source
The impact of Corporate Social Responsibility (CSR) policies on perceptions and behavioral intension of Greek consumers [PDF]
During the last five years Greece has witnessed the exposure of an unprecedented number of corporate related events that had a significant impact on the public opinion (huge financial scandals, various corruption accusations, etc).
Efstathios DIMITRIADIS +3 more
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Financing Climate Action Through Fair Taxation: How SDG Engagement Reduces Corporate Tax Avoidance
ABSTRACT The transition to a low‐carbon economy, central to achieving Paris Agreement targets and Sustainable Development Goal 13 (Climate Action), requires unprecedented public and private investment. A significant climate financing gap persists, however, exacerbated by corporate practices that erode the public revenue base.
Ahmed Aboud +3 more
wiley +1 more source
ABSTRACT Firms' strategic decision‐making relies not only on their own information but also on that disclosed by supply chain partners. While research recognizes buyers' importance in green innovation, the impact of their information disclosure remains underdeveloped. Drawing on the extended resource‐based view, this study investigates the joint effect
Yang Yang, Yan Jiang
wiley +1 more source
Business Society and Corporate Social Responsibility: Comparative analysis in Russia and Japan [PDF]
Comparative analysis of CSR allows characterizing both corporate society and market institutions. Even though transition economies have backwardness of corporate governance institutions and include premature CSR, Russian CSR, paradoxically speaking, can ...
Satoshi Mizobata
core
When Nature Counts: Corporate Biodiversity Attention and Access to Bank Finance
ABSTRACT This paper investigates whether corporate attention to biodiversity influences firms' access to bank loans, an overlooked question in the emerging biodiversity–finance literature. Using a novel, text‐based measure constructed from 446 biodiversity‐related keywords and applied to Chinese A‐share listed firms from 2000 to 2023, we show that ...
Ruxiao Li +3 more
wiley +1 more source
When Corporate Social Responsibility (CSR) Meets Organizational Psychology: New Frontiers in Micro-CSR Research, and Fulfilling a Quid Pro Quo through Multilevel Insights. [PDF]
Jones DA, Willness CR, Glavas A.
europepmc +1 more source
BUILDING THE NEW DIMENSION OF STRATEGIC CORPORATE SOCIAL RESPONSIBILITY: ENVIRONMENTAL LEADERSHIP [PDF]
The paper aims to emphasize the role of environmental leadership as main option for combining the Corporate Social Responsibility (CSR) policy with the business goals and targets in order to satisfy both shareholders’ interests and social interests, in ...
Florin ANGHEL +3 more
core
ABSTRACT Corporate environmental communication has become an essential aspect of modern business practices, as stakeholders increasingly demand transparency and accountability regarding sustainability efforts. Within this context, we examine whether firms use environmental communication on X/Twitter to offset weaker relative environmental performance ...
Ivan Russo +3 more
wiley +1 more source
Corporate Social Responsibility in Agribusiness: Empirical Findings from Germany [PDF]
The social responsibility of businesses has developed into a highly debated issue in recent years. Especially in agribusiness, recent scandals as well as information asymmetries concerning food production have led to high external pressure on firms from ...
Heyder, Matthias, Theuvsen, Ludwig
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