Results 211 to 220 of about 5,256,178 (300)

Automated detection of corruption reports in text via deep reinforcement learning. [PDF]

Sci Rep
Xiao Q.
europepmc   +1 more source

The Effect of CEO Narcissism on the Quality of Environmental, Social, and Governance Reporting—Evidence From Listed German Companies

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores how CEO narcissism—a salient individual trait within the upper echelons of corporate leadership—shapes the quality of environmental, social, and governance (ESG) reporting in large German firms. Drawing on data from 109 DAX, MDAX, and SDAX companies between 2017 and 2021 (545 firm‐year observations), we find that ...
Jennifer Zeppenfeld, Finja Lena Kind, Rainer Lueg   +2 more
wiley   +1 more source

The impact of individual unfair treatment on their evaluation to government performance: the chain mediating effect of social trust and life satisfaction. [PDF]

Front Psychol
Chen D, Wang B, Xu L, Tang Y.
europepmc   +1 more source

Environmental, Social and Governance Disclosures at the Intersection of Micro and Macro Factors: Evidence From Emerging and Developed Markets

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how macroeconomic and firm‐level financial factors shape environmental, social and governance (ESG) disclosures across different institutional environments. The study utilises 41,060 firm‐year observations from 14 developed and emerging economies covering the period 2015–2024.
Okan Garip, Talha Gezgin
wiley   +1 more source

Enhancing Healthcare Services Quality in a Resource-Limited Country: Perspectives From Cambodia. [PDF]

Health Sci Rep
Sorn V.
europepmc   +1 more source

Abnormal Sustainability Reporting Tone and the Value Relevance of Accounting Fundamentals

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates whether and how abnormal sustainability reporting tone is associated with the firm's market value and conditions the value relevance of accounting fundamentals. Building on impression‐management theory, the value relevance literature, and recent advances in textual analysis, we focus on the discretionary component of ...
Alessandra Allini, Alessandro Corrado, Luca Ferri, Annamaria Zampella   +3 more
wiley   +1 more source

Assessing regulatory institutions and building collapse in Lagos state, Nigeria. [PDF]

Sci Rep
Salau WO, Anifowose RK.
europepmc   +1 more source

Digitalization in Sustainability Reporting and Text Attributes of Non‐Financial Disclosure: Evidence From Italian Listed Companies

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Recent regulatory initiatives, including the EU Corporate Sustainability Reporting Directive (CSRD), are reinforcing the demand for more structured, transparent, and accessible sustainability reporting. However, empirical evidence on how digital tools influence the narrative dimension of these disclosures remains limited.
Francesco Sotti, Elettra Giulia Beatrice Bandi, Patrizia Tettamanzi   +2 more
wiley   +1 more source

Investment attractiveness in BRICS+ economies: Evaluating business environment reforms, institutional quality, and macroeconomic factors. [PDF]

PLoS One
Tachega MA, Wang J, Chen Y, Ahmed R, Opoku EO, Mintah C, Bart-Plange L.   +6 more
europepmc   +1 more source

CEO Age and Corporate Environmental Performance: Evidence From French Listed Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates the impact of CEO age on corporate environmental performance in the case of France, a country characterized by a strong commitment to sustainable development, emphasis on gender diversity, and elitism in the selection of corporate leaders. Using a sample of French firms listed on Euronext Paris between 2006 and 2024, we
Mehwish Yousaf, Pascal Nguyen
wiley   +1 more source