Results 51 to 60 of about 49,528 (301)

Organizational Resilience to Exogenous Shocks: The Role of Environmental Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT This research examines the influence of environmental performance on organizational resilience during an exogenous shock. Drawing on the natural resource–based view, a sample of 3920 firms from 11 sectors and 19 countries is analyzed. This study employs OLS regressions and Cox proportional hazard models to test the effect of environmental ...
Tim Schroll
wiley   +1 more source

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

Jurnal 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, Retnaningtyas Widuri, Jacqueline Maria Katopo   +2 more
doaj  

Current Trends and Future Research in Management Control for Sustainability in Retail

Business Strategy and the Environment, EarlyView.
ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
wiley   +1 more source

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

Otoritas: 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, Abdul Kadir Adys, Andi Luhur Prianto   +2 more
doaj  

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

Accounting 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

The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette, Marie‐Josèphe Rigobert, Slimane ED‐Dafali   +2 more
wiley   +1 more source

Corporate social responsibility in the new normal era: review

Информатика. 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

Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan, Muhammad Nurul Houqe, Warwick Stent, Olayinka Moses   +3 more
wiley   +1 more source

RETORIKA DALAM PELAPORAN CORPORATE SOCIAL RESPONSIBILITY: ANALISIS SEMIOTIKATAS SUSTAINABILITY REPORTING PT ANEKA TAMBANG Tbk [PDF]

, 2009
This research is aimedtounderstand corporate social (CSR) responsibilityreporting of a company by answering research questions: how and why the company designed such report to build corporate image.
Nugroho, Firman Aji, Chariri, Anis
core  

Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz, Suzanne Kieviet   +1 more
wiley   +1 more source