Results 101 to 110 of about 6,984 (243)

Innovative Methodologies for Measuring and Analysing Corruption Risk

Belügyi Szemle
Aim: This study presents a new methodology developed within the framework of the medium-term National Anti-Corruption Strategy (2024–2025) for assessing corruption exposure at the level of government positions and job categories (hereafter: position ...
Mária Temesi, László Kovács
doaj   +1 more source

Governance for Pension Plans' Sustainable Transition: The Moderating Role of Corporate Social Identity

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Pension plans may either limit their sustainability approach to commercial purposes or adopt governance practices aligned with sustainability principles, thereby strengthening their Corporate Social Identity (CSI). This paper explores the moderating role of CSI in the relationship between traditional corporate governance mechanisms and pension
Elisa Bocchialini, Paola Ferretti, Federica Ielasi   +2 more
wiley   +1 more source

Environmental, Social, and Governance (ESG) Performance and Equity Misvaluation: The Moderating Role of Country‐Level Factors

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores how corporate environmental, social, and governance (ESG) performance affects equity misvaluation and how country‐level factors—national culture, environmental performance indicators, and world governance indicators (WGIs)—moderate the relationship between corporate ESG performance and misvaluation.
Xinyu Wang, Jun Xie, Hidemichi Fujii, Alexander Ryota Keeley, Shunsuke Managi   +4 more
wiley   +1 more source

A Social Risk‐Based Approach Supporting Corporate Sustainability Reporting Directive Framework

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Social sustainability is difficult to measure due to its qualitative and context‐specific nature. However, regulatory pressure and stakeholder expectations increasingly require organisations to disclose robust and verifiable information. In this context, the European Corporate Sustainability Reporting Directive (CSRD) sets new sustainability ...
Monica Serreli, Manuela D'Eusanio, Luigia Petti   +2 more
wiley   +1 more source

Do CSR Committees Moderate the Relationship Between Democratic Societies and Firm Innovation? An International Overview

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The purpose of this study is to provide evidence of the impact of civil liberties and political rights on corporate innovation, through the lens of institutional theory. Moreover, the research also analyses the moderating role of the CSR committee in the relationships between civil liberties and innovation, and political rights and innovation.
Isabel Gallego‐Álvarez, María Consuelo Pucheta‐Martínez   +1 more
wiley   +1 more source

Public Sustainability: Thematic Mapping, Theoretical Approaches and Emerging Lines of Action

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The paucity of research analysing thematic persistence in public sustainability limits our understanding of how this field of research evolves and reconfigures itself. The present paper addresses this gap through a longitudinal bibliometric analysis of 692 publications processed with SciMAT. The methodology combines co‐word analysis, strategic
Laila Ribii Khalifi, Luisa‐Eugenia Reyes, Marisol Carvajal Camperos   +2 more
wiley   +1 more source

What Do We Know About How Companies Manage Waste? The Effect of Tenure and Diversity of Directors on Disclosures

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper aims to analyze the effect of board tenure on firms' waste management disclosure and explore whether this effect is amplified by board gender and cultural diversity. The analysis is based on data from 832 large firms worldwide from 2011 to 2020.
Isabel‐María García‐Sánchez, Beatriz Aibar‐Guzmán, Salvador Marín‐Hernández, Esther Ortiz‐Martínez   +3 more
wiley   +1 more source

Does ESG Performance Reduce Default Risk in Insurance Firms? Evidence From Life and Non‐Life Sectors

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines whether environmental, social, and governance performance is associated with lower default risk in European insurance firms, and whether the strength of this association differs between life and non‐life business models.
S. Miani, M. Mantovani, E. Palmieri
wiley   +1 more source

Social Accounting for Work‐Related Injuries: Towards a Sustainable Management of Social Externalities

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The present study seeks to advance the understanding of the determinants of occupational injuries, thereby enhancing both academic knowledge and decision‐making in the management and implementation of occupational health and safety measures.
Rosa María Cañaveras Perea, Ángel Tejada Ponce, María Pilar Sánchez González   +2 more
wiley   +1 more source

Conflicting Emotions, Environmental and Political Factors in Support for Local Environmental Morality Policies: Evidence From an Experiment on Wild Boars in Haifa

Environmental Policy and Governance, EarlyView.
ABSTRACT Can emotional responses help explain public support for local environmental morality policies? As cities increasingly contend with complex interspecies conflicts in densely populated urban settings, understanding the drivers of policy support becomes essential.
Itai Beeri
wiley   +1 more source