Results 41 to 50 of about 13,533,243 (280)

Global Energy Corporations and Climate Change: The Role of Formal and Informal Institutions in Shaping Climate Change Risk Disclosure

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines climate change risk disclosure in the global energy sector, where firms face intense stakeholder scrutiny and legitimacy pressures. We develop a novel domain‐specific textual analysis measure to capture climate change risk disclosures, improving on prior approaches based on generic environmental terminology.
Khaldoon Albitar, Ali Meftah Gerged
wiley   +1 more source

Capitalist globalization, corporate social responsibility and social policy [PDF]

open access: yes, 2010
This article outlines how the twin crises of capitalist globalization of class polarization and ecological unsustainability combine to produce the need for Corporate Social Responsibility (CSR) to attempt to bridge the gap between the rhetoric and ...
Sklair, Leslie, Miller, David
core   +4 more sources

Board Gender Diversity and Environmental Credit Risk in Banking: A Global Study of Bank Governance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relationship between board gender diversity and environmental credit risk in the global banking sector. Using a panel dataset of 345 publicly listed banks from 75 countries over the period 2018–2022, we find that greater female representation on bank boards is significantly associated with lower environmental credit
Kenza Mouti   +2 more
wiley   +1 more source

Kualitas Corporate Social Responsibility dan Penghindaran Pajak dengan Kinerja Laba Sebagai Moderator

open access: yesJurnal Akuntansi dan Keuangan, 2016
Tujuan penelitian ini adalah meneliti pengaruh kualitas corporate social responsibility (CSR) terhadap penghindaran pajak dengan kinerja laba sebagai variabel moderator.
Elisa Tjondro   +2 more
doaj  

Corporate Social Responsibility (CSR) and Tax Avoidance (TA) in Indonesia : Moderated Audit Committee Characteristics

open access: yesAccounting Analysis Journal
Purpose: The study aims to determine the effect of Corporate Social Responsibility (CSR) on Tax Avoidance (TA) whether they have substitution or complementary influences.
Annisa Wulandari, Zaenal Fanani
doaj   +1 more source

Corporate Social Responsibility in Tourism Small and Medium Enterprises. Evidence from Europe and Latin America [PDF]

open access: yes, 2013
While there is a growing literature related with corporate social responsibility (CSR) in hospitality and tourism large firms, much remains to be done in the case of CSR in tourism small and medium enterprises (SMEs).
Font, X   +5 more
core   +1 more source

From Green Governance to Biodiversity Strategy: The Role of Environmentally Experienced Directors in Chinese Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how directors with environmental protection (EP) backgrounds influence corporate biodiversity concern (BIO) among Chinese A‐share listed firms from 2008 to 2023. Drawing on Upper Echelons Theory, we argue that directors' environmental expertise shapes firms' biodiversity strategies.
Chengming Huang   +2 more
wiley   +1 more source

PENGELOLAAN CORPORATE SOCIAL RESPONSIBILITY PT. LONSUM DI KECAMATAN UJUNG LOE KABUPATEN BULUKUMBA

open access: yesOtoritas: Jurnal Ilmu Pemerintahan, 2014
This paper aims to look at the management and the benefits of CSR (Corporate Social Responsibility) PT Lonsum in District Ujung Loe Bulukumba. The method used in this penelitiian is a qualitative description of the approach.
Almuhajir Haris   +2 more
doaj  

Corporate social responsibility in the new normal era: review

open access: yesИнформатика. Экономика. Управление
A business theory known as "corporate social responsibility" (CSR) places an emphasis on an organization's social and ethical responsibilities in addition to maximizing profits.
Канагасабай Нироджан
doaj   +1 more source

From Board Governance to SDGs Integration: ESG Performance and Controversies in the MENA Region

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how board characteristics influence firms' integration of the Sustainable Development Goals (SDGs), focusing on the mediating role of environmental, social, and governance (ESG) performance and the moderating effect of ESG controversies.
Waleed M. Alahdal   +2 more
wiley   +1 more source

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