Results 41 to 50 of about 49,528 (301)

Do ESG Leaders Achieve Higher Firm Financial Performance? The Influence of Women Directors and Controversial Industries

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Given the growing pressure on companies to achieve high ESG performance while minimising ESG controversies, this study investigates how ESG performance and ESG controversies jointly affect firm financial performance (measured as ROA and ROE), considering the effect of the presence of women directors and of operating in controversial versus non‐
Alice Alosi, Emilia Filippi
wiley   +1 more source

Corporate Spiritual Responsibility (CSpR): Kontruksi Model CSR berdasarkan Surat Al-Mudassir dan Kitab Tarbiyah Wa Tahdzib

open access: yesEl Muhasaba: Jurnal Akuntansi
Purpose: This study aims to construct the model of Corporate Social Responsibility (CSR) based on Surah Al Mudassir and Kitab Tarbiyah Wa Tahdzib in Islamic boarding schools.
Fitriyahtul Jannah, Driana Leniwati
doaj   +1 more source

Rippling effect of corporate governance and corporate social responsibility synergy on firm performance: The mediating role of corporate image

open access: yesCogent Business & Management, 2023
There is a lack of consensus on how corporate governance and CSR relationships manifest across different institutional contexts especially within emerging economies, despite the wealth of available studies on the two concepts.
Klenam Korbla Ledi   +1 more
doaj   +1 more source

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu   +2 more
wiley   +1 more source

Pengaruh Corporate Social Responsibility terhadap Nilai Perusahaan dengan Corporate Governance sebagai Variabel Moderasi

open access: yesJurnal Siasat Bisnis, 2014
The purpose of this study is to investigate the influence of Corporate Social Responsibility (CSR) to the value of the firm. Second, find out if Corporate Governance moderates the relation¬ship between Corporate Social Responsibility with the firm value.
Katiya Nahda, D Agus Harjito
doaj   +4 more sources

Independent Female Directors and Green Innovation in China: The Moderating Roles of Ownership Structure and Market Competition

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of independent female directors (IFDs) on green innovation (GI) among Chinese‐listed firms from 2008 to 2023. Additionally, we investigate the moderating effects of ownership structure and market competition on the relationship between IFD and GI.
Muhammad Usman   +4 more
wiley   +1 more source

Green Talk, Costly Walk: The Financial Cost of Greenwashing

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
wiley   +1 more source

FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

open access: yesJournal of Management and Accounting
Environmental damage is increasing and spreading in Indonesia. Companies, as one of the parties contributing to environmental damage, must fulfill their responsibility in managing the environment, which can be done through Corporate Social Responsibility
Dina Intan Puspitaningrum   +1 more
doaj   +1 more source

Drivers of Nature‐Related Investment Strategies Among Institutional Investors

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Institutional investors are increasingly responding to biodiversity loss through nature‐related investment strategies. Using survey data from 557 institutional investors, this study examines the drivers of strategy selection and how biodiversity risk is integrated across investor types, sizes, and regions.
Emma Olofsson
wiley   +1 more source

Recent Research Progress on Corporate Social Responsibility of Hotels

open access: yesEngineering Proceedings, 2023
The term “corporate social responsibility” (CSR) refers to a set of voluntary guidelines put in place by businesses to demonstrate their willingness to take responsibility for their actions and contribute to the betterment of their surrounding ...
Alok Bihari Singh   +4 more
doaj   +1 more source

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