Results 101 to 110 of about 441,990 (388)

Aligning Pay With Purpose: ESG‐Linked Compensation and ESG Decoupling

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relationship between ESG‐linked executive compensation and ESG decoupling and examines the moderating role of CSR committees in this association. Using a global dataset of 36,055 firm‐year observations across 40 countries and 32 industries from 2005 to 2023, we find that ESG‐linked executive compensation is ...
Yasser Eliwa   +2 more
wiley   +1 more source

Environmental Credit Risk, Climate Change and Bank Performance: Evidence From a Global Panel of Banks

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of environmental credit risk on bank financial performance, with a particular focus on the moderating role of country‐level climate risk. Using a global panel of 345 listed banks across 75 countries from 2018 to 2022, we measure environmental credit risk through Fitch Ratings' Environmental Relevance Scores.
Kenza Mouti   +2 more
wiley   +1 more source

CSR Committees and Their Effect on ESG Performance in UK, France, Germany, and Spain

open access: yesSustainability, 2019
The multidisciplinary nature of a corporate social responsibility (CSR) committee reflects the commitment as well as the expectations and demands of diverse stakeholders.
Elisa Baraibar‐Diez   +1 more
semanticscholar   +1 more source

Unpacking the Role of Digital Dynamic Capabilities in ESG Performance: A Social Exchange Perspective on Organizational Trust and Identification

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of digital dynamic capabilities (DDCs) in enhancing ESG performance, integrating insights from social exchange theory (SET). By conceptualizing organizational trust and organizational identification as key antecedents of DDCs, we propose that firms fostering trust‐based and identification‐driven environments are ...
Shufeng Xiao   +4 more
wiley   +1 more source

CSR, SUATU REFLEKSI PERENCANAAN TRANSAKTIF: PERSPEKTIF FILSAFAT ILMU PENGETAHUAN

open access: yesTataloka, 2018
This study aims to provide an understanding of why CSR planning does not necessarily bring about community satisfaction even though it has been through participation in its planning, through a philosophical perspective of science.
Muhammad Taufiq   +2 more
doaj   +1 more source

Formative Perspectives on the Relation Between CSR Communication and CSR Practices: Pathways for Walking, Talking, and T(w)alking

open access: yesBusiness & Society, 2019
Within the burgeoning corporate social responsibility (CSR) communication literature, the question of the relationship between CSR practices and CSR communication (or between “walk” and “talk”) has been a central concern.
Dennis Schoeneborn   +2 more
semanticscholar   +1 more source

Sustainability Reporting and Performance: Do Italian Companies Manage Their Narratives in Mandatory Settings?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainability disclosure is a topic of growing interest worldwide, especially after the adoption of the Directive 2014/95/EU (NFRD), which mandates specific classes of companies in the European Union to disclose a series of information regarding ESG issues.
Maria Chiara Demartini   +2 more
wiley   +1 more source

Employees’ Perceptions of CSR, Work Engagement, and Organizational Citizenship Behavior: The Mediating Effects of Organizational Justice

open access: yesInternational Journal of Environmental Research and Public Health, 2019
Corporate social responsibility (CSR) at the individual level has emerged as an important field of research. However, a more comprehensive understanding of how CSR affects employee work engagement and organizational citizenship behavior (OCB) is still ...
Tahir Farid   +5 more
semanticscholar   +1 more source

Disentangling the Effects of Firm‐Level Climate Risk and Capital Market Signalling: Evidence From Stock Price Informativeness

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of firm‐level climate risk on stock price informativeness (SPI) through the integrated lens of stakeholder–shareholder theory. Using a global unbalanced panel of 73,770 firm‐year observations across 38 countries (2000–2020), we find that higher carbon emissions significantly reduce SPI, reflecting increased ...
Rawinder Kaur   +4 more
wiley   +1 more source

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