Results 61 to 70 of about 10,064,045 (286)

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

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

THE EFFECT OF MANAGERIAL OWNERSHIP, FINANCIAL PERFORMANCE, AND FIRM SIZE TO SOCIAL RESPONSIBILITY (CSR) DISCLOSURE OF MANUFACTURING COMPANY TO GO PUBLIC IN INDONESIA STOCK EXCHANGE FOR THE PERIOD OF 2007–2009

Jurnal Akuntansi Aktual, 2019
The high level of public awareness as the impact of environmental degradation and pressure from stakeholders regarding the development of the business world, it creates new awareness about the importance of implementing corporate social responsibility ...
Meta Fidiana, Susi Handayani
doaj  

Exploring employee engagement with (corporate) social responsibility: A Social Exchange perspective on organisational participation [PDF]

, 2015
Corporate social responsibility (CSR) is a recognised and common part of business activity. Some of the regularly cited motives behind CSR are employee morale, recruitment and retention, with employees acknowledged as a key organisational stakeholder ...
Slack, R., Corlett, S., Slack, Richard, Morris, R., Corlett, Sandra, Morris, Rachael   +5 more
core   +1 more source

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

Unlocking Proenvironmental Behaviour: A Scoping Review of Green Human Resource Management and Organisational Citizenship Behaviour for the Environment Through the Ability–Motivation–Opportunity Lens

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite accelerating interest in green human resource management (GHRM) and its connection to organisational citizenship behaviour for the environment (OCBE), the field remains theoretically fragmented. This scoping review synthesises 12 empirical studies anchored in the ability–motivation–opportunity (AMO) framework.
Mamdoh M. Algethami, Nadine Campbell
wiley   +1 more source

URGENSI PENERAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI UPAYA MENJAMIN HAK-HAK TENAGA KERJA

Fiat Justisia, 2017
Corporate Social Responsibility (CSR) is social responsibility on the community and environment out responsibility economical. Globally understanding of CSR formulated through ISO 26000 cover 7 the main issues, one of the point related to the issues ...
Dani Amran Hakim
doaj   +1 more source

Funding Costs and Liquidity Creation: Does ESG Play Any Role?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen, Ashraf Khan, M. Kabir Hassan   +2 more
wiley   +1 more source

Corporate social responsibility reporting in mainland China [PDF]

, 2012
Although CSR has been the subject of substantial academic research for more than half a century, the CSR literature is dominated by empirical studies in the industrialized countries. There is limited knowledge on how CSR is perceived and implemented by
Du, Yaning
core   +1 more source

Challenges of Corporate Social Responsibility Integration in Contemporary Capitalism: A Literature Review

Moroccan Journal of Quantitative and Qualitative Research
The article "Corporate Social Responsibility and Sustainable Management: Challenges and Strategic Integration in the Context of Contemporary Capitalism" discusses the growing importance of Corporate Social Responsibility (CSR) in meeting current ...
Driss DAOUI, Houda El BOUCHAIKHY
doaj   +1 more source