Results 81 to 90 of about 124 (116)

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

When ESG Becomes Value: Stock Market Rewards of Sustainable Banking in Europe

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between sustainable investing and stock performance in the European banking sector. Specifically, it investigates the impact of the overall ESG score as well as the individual ESG pillars on stock performance, with particular attention to differences across high‐capital‐buffer and large‐sized banks.
Antoine B. Awad
wiley   +1 more source

Ethical Behaviour and Corporate Financing. The Case of ‘Legality Rating’

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The financial crisis has heightened awareness of ethical and legal issues in the business context. Corporate ethical behaviour is increasingly measured through sustainability ratings. Since 2012, in Italy, the introduction of a sustainability rating, namely the legality rating (LR), has served as an innovative ‘label’ for socially responsible ...
Federica Doni, Lucio Masserini, Zeila Occhipinti, Roberto Verona   +3 more
wiley   +1 more source

How Institutional Environments Shape the ESG–Growth Relation: Evidence From Europe

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT As global financial markets increasingly integrate non‐financial criteria, companies are reinforcing the strategic role of sustainability and its impact on market value, although this cannot overlook how different institutional structures shape investor perceptions.
Laura Bango‐López, Cristina Gutiérrez‐López, Paula Castro, María Belén Lozano‐García   +3 more
wiley   +1 more source

Efficiency and Perceptions in Public CSR: An Integrated Efficiency–Perception Analysis of Spanish Defence Delegations

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Public organisations often experience a discrepancy between improvements in technical efficiency and stakeholders' perceptions of integrity and performance. This study analyses the mechanisms that may underlie this efficiency–perception discrepancy in Spanish Defence Delegations during 2020–2023.
José Solana‐Ibáñez, Manuel Caravaca‐Garratón   +1 more
wiley   +1 more source

The Production of a Sustainability Reporting Norm in Spanish State‐Owned Enterprises

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT State‐owned enterprises (SOEs) are hybrid organizations that pursue social and economic goals and are expected to engage in sustainability reporting. Previous literature has shown limited attention to examining the process by which a norm in sustainability reporting has emerged among SOEs.
Javier Andrades, Domingo Martinez‐Martinez, Manuel Larran   +2 more
wiley   +1 more source

Cultural Pathways to Sustainability: How Organizational Cultures Shape Firms' ESG Performance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Understanding how organizational culture shapes firms' environmental, social, and governance (ESG) performance is essential for advancing effective sustainability management. Culture reflects shared values and norms that shape how firms enact ESG principles.
Marianna Delegach, Tal Katz‐Navon, Dana R. Vashdi   +2 more
wiley   +1 more source

CSR Disclosure and Operating Performance in the Agri‐Food Manufacturing Industry: Evidence From Southern Europe

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores the relationship between corporate social responsibility (CSR) disclosure and operating profitability in the agri‐food manufacturing industry of Southern Europe, focusing on Extremadura (Spain). From an initial pool of 284 firms, the final sample comprised 185 companies after excluding inactive or non‐reporting cases.
Ángel Sabino Mirón Sanguino, Maria Pache Durán, Triana Arias Abelaira, María Beatriz Corchuelo Mártinez Azua   +3 more
wiley   +1 more source

Digital and Gender Attributes of IC in Sustainability Reporting of Italian Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Italian listed enterprises increasingly rely on intellectual capital (IC) to enhance competitiveness and sustainability performance. As IC, comprising human, structural, and relational capital, is rarely recognised in financial statements due to the lack of standardised frameworks, its disclosure has gained relevance in sustainability ...
Alessandra Buonasera, Simona Catuogno
wiley   +1 more source

Firm‐Level Tournament Incentives and Social Decoupling: Evidence From the United States

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates whether tournament‐based executive incentives exacerbate social decoupling. Using 4468 firm‐year observations from S&P 500 firms between 2010 and 2022, we find that stronger tournament incentives are associated with higher levels of social decoupling. This association is stronger in firms without ESG‐linked compensation,
Mohamed Khalifa, Ahmed Aboud, Soad Kh. Ali   +2 more
wiley   +1 more source