Results 161 to 170 of about 49,528 (301)

Target Firm's ESG Engagement and Post–M&A Performance: The Mediating Role of Acquirer's CSR Strategy

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The paper examines whether the environmental, social and governance (ESG) performance of target firms influences both accounting‐based and market‐based corporate financial performance (CFP) within the merger and acquisition (M&A) context and whether this relationship is mediated by the acquirer's corporate social responsibility (CSR) strategy.
Francesco Gangi   +4 more
wiley   +1 more source

Sound Financial Practices and Entrepreneurs' Socio‐Environmental Commitment: Revealing the Role of Financial Barriers

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Small enterprises (SEs) constitute a major component of economic systems, and their socio‐environmental commitment is critical for promoting societal well‐being. This paper examines the direct effect of sound financial practices on socio‐environmental commitment and evaluates the mediating role of financial constraints—specifically debt and ...
Marcos Álvarez‐Espiño   +2 more
wiley   +1 more source

Emission Reduction Targets Between Strategy and Executive Compensation: Evidence on Symbolic and Substantive Adoption From German Listed Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Firms increasingly commit to climate targets yet doubts remain about whether such pledges translate into substantive corporate governance or remain symbolic. The study examines how emission reduction targets (ERTs) in sustainability strategies are reflected in compensation among German listed firms.
Victoria Fohrer, Anna‐Sofia Grabowski
wiley   +1 more source

Influence of corporate social responsibility on development of corporate reputation and customer purchase intentions

open access: yes
The concept of corporate social responsibility (CSR) has gained wide consideration in academic field as well as in business world in recent years. Organizations are using CSR to develop competitive advantage and establish congenial relations with its ...
Ali, Imran
core   +1 more source

Reconceptualizing corporate social responsibility (CSR) as corporate public responsibility (CPR)

open access: yes, 2015
Although CSR scholarship spans a variety of disciplines and professional fields, the variety of CSR definitions and approaches presented in existing literature causes confusion.
Soojin KIM,   +3 more
core  

A Critical Analysis of Microsoft's Rhetoric and Reality of Sustainability Engagement

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study critically examines Microsoft's environmental, social and governance (ESG) rhetoric and operational reality, to offer insights that extend beyond conventional greenwashing or bluewashing. Drawing on over 20 years of Microsoft's sustainability reports (2003–2024), third‐party ESG evaluations and media investigations, it employs ...
Omaima A. G. Hassan, Iqbal Khadaroo
wiley   +1 more source

Corporate social responsibility: the intersection of facts, beliefs and values

open access: yes, 2015
This research explores the social phenomenon of Corporate Social Responsibility (CSR). Recent high profile scandals have raised the profile of Corporate Social Responsibility and as a result organisations now spend significant time and resources ...
Considine, P
core  

Corporate Decarbonization: Understanding CO2 Emission Drivers Across High‐ and Low‐Polluting Firms in OECD Countries

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Decarbonization of the economy is a central challenge in the fight against climate change. Although most governments show clear commitment to limiting global warming, the drivers of corporate decarbonization remain underexplored. Using a dataset of 1052 firms from OECD, this article analyses how intangible assets and environmental innovation ...
Yanik Nimtz, Mercedes Teruel
wiley   +1 more source

Uncovering the role of human resources in corporate social responsibility: case evidence from Lebanon

open access: yes, 2012
Over the past two decades, the interest in the concept of Corporate Social Responsibility (CSR) within both the academic and practitioner discourse has been rapidly increasing.
Dirani, Ali El
core  

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