Results 281 to 290 of about 591,938 (349)

Board Composition, Sustainability Reporting, and the Moderating Role of a Contextual Issue: Evidence From an Emerging Country

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the impact of board composition (BC) on sustainability reporting (SR) in financial firms listed on the Dhaka Stock Exchange (DSE), with a focus on the moderating role of non‐performing loans (NPLs). Using 421 firm‐year observations from 49 firms (2016–2024) and an ordinary least squares (OLS) regression model, the results ...
Sumon Kumar Das, Prome Akter
wiley   +1 more source

ESG Divergence and Ownership Imbalance: Rethinking Sustainability Value Creation in Mergers and Acquisitions

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper examines how mergers and acquisitions (M&As) affect post‐deal sustainability outcomes by introducing the novel construct of ESG divergence, defined as the distance between acquirer and target firms' pre‐deal ESG profiles. While M&As are increasingly used to accelerate sustainability integration, their ESG impact remains ambiguous ...
Ilaria Galavotti, Donatella Depperu
wiley   +1 more source

The impact of financing conditions on global deep decarbonization

open access: yes
Waidelich P   +5 more
europepmc   +1 more source

Chemistry in Transformation: A European Moment. [PDF]

open access: yesAngew Chem Int Ed Engl
García-Martínez J.
europepmc   +1 more source

Mandated ESG Disclosure and Its Effects on Earnings Quality and Cost of Capital: Evidence From European Stock Markets

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates the causal effects of mandated ESG disclosure on two key corporate financial outcomes: earnings quality and cost of capital. Using a panel dataset of 210 publicly listed firms from eight European Union countries between 2015 and 2024, the study exploits cross‐country variation in the timing and intensity of ESG ...
Isik Akin, Meryem Akin
wiley   +1 more source

From Compliance to Collaboration: Towards a Strategic Framework for Social Sustainability in Fashion Supply Chains—Insights From a Two‐Phase Literature Review

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The purpose of this study is to provide a comprehensive longitudinal analysis of the evolution of social sustainability within the global textile and fashion industry across two distinct regulatory eras: post‐Multifibre Agreement (2005–2018) and post‐Modern Slavery Act (2019–2023).
Amanpreet Singh   +2 more
wiley   +1 more source

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