Target Firm's ESG Engagement and Post–M&A Performance: The Mediating Role of Acquirer's CSR Strategy
ABSTRACT The paper examines whether the environmental, social and governance (ESG) performance of target firms influences both accounting‐based and market‐based corporate financial performance (CFP) within the merger and acquisition (M&A) context and whether this relationship is mediated by the acquirer's corporate social responsibility (CSR) strategy.
Francesco Gangi +4 more
wiley +1 more source
Imbalanced IgA-IgG class switching recombination: a novel mechanism of gut immune dysregulation in inflammatory bowel disease. [PDF]
Chen K +5 more
europepmc +1 more source
CSR firm profiles and innovation: An empirical exploration with survey data [PDF]
This paper explores the relationship between different Corporate Social Responsibility (CSR) strategies and innovation. Using a survey carried out on CSR behavior of Luxembourg firms, we found two types of firms as far as CSR practices are concerned ...
Christian Le Bas +3 more
core
ABSTRACT Small enterprises (SEs) constitute a major component of economic systems, and their socio‐environmental commitment is critical for promoting societal well‐being. This paper examines the direct effect of sound financial practices on socio‐environmental commitment and evaluates the mediating role of financial constraints—specifically debt and ...
Marcos Álvarez‐Espiño +2 more
wiley +1 more source
Plant Ecological Strategies in Relation to Environmental Factors Along Elevational Gradients on Gongga Mount. [PDF]
Zhu K +6 more
europepmc +1 more source
ABSTRACT Firms increasingly commit to climate targets yet doubts remain about whether such pledges translate into substantive corporate governance or remain symbolic. The study examines how emission reduction targets (ERTs) in sustainability strategies are reflected in compensation among German listed firms.
Victoria Fohrer, Anna‐Sofia Grabowski
wiley +1 more source
Navigating ethical waters: The impact of ethical judgment, norms, and CSR skepticism on CSR engagement and purchasing intention in a breast cancer campaign. [PDF]
Cheng Y, Jiang YN, Zhang Q.
europepmc +1 more source
A Critical Analysis of Microsoft's Rhetoric and Reality of Sustainability Engagement
ABSTRACT This study critically examines Microsoft's environmental, social and governance (ESG) rhetoric and operational reality, to offer insights that extend beyond conventional greenwashing or bluewashing. Drawing on over 20 years of Microsoft's sustainability reports (2003–2024), third‐party ESG evaluations and media investigations, it employs ...
Omaima A. G. Hassan, Iqbal Khadaroo
wiley +1 more source
Exercise order in school-based concurrent training for adolescents with obesity. [PDF]
Gao Y +6 more
europepmc +1 more source
ABSTRACT Decarbonization of the economy is a central challenge in the fight against climate change. Although most governments show clear commitment to limiting global warming, the drivers of corporate decarbonization remain underexplored. Using a dataset of 1052 firms from OECD, this article analyses how intangible assets and environmental innovation ...
Yanik Nimtz, Mercedes Teruel
wiley +1 more source

