Results 181 to 190 of about 119,133 (302)

When Sustainability Reporting Becomes a Strategy: The Impact of Financial Performance and Institutional Pressures From EU Sustainability Reporting Regulations on ESG Decoupling

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Mitigating environmental, social, and governance (ESG) decoupling is essential to advancing reliable sustainability disclosure and ensuring that ESG reporting fulfills its intended purpose. This study aims to provide critical insights into the organizational and contextual elements that could intensify or diminish ESG decoupling. Using a multi‐
Catarina Cepêda   +2 more
wiley   +1 more source

Seats at the Table, Shifts in the Actions: Board Gender Diversity and Climate Activism

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT As regulatory and stakeholder pressures intensify, firms are increasingly expected to move beyond symbolic sustainability commitments towards corporate climate activism. This concept refers to the active institutionalisation of climate‐focused mechanisms such as external assurance, board oversight and climate‐linked incentives.
Md Tanvir Hamim, Rasim Simsek
wiley   +1 more source

"Play as a Nazi prison guard": childhood and adolescent exposure to online extremist materials in online gaming environments. [PDF]

open access: yesFront Psychol
Hutchinson J   +7 more
europepmc   +1 more source

The Impacts of Chief Sustainability Officers' Structural Power on Corporate Social Responsibility Performance

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Extant literature assumes that powerful executives can wield their influence with minimal opposition from lower‐power actors. We reconsider this assumption by incorporating the coalitional view in which lower‐power actors can mobilize coalitions to resist.
Nhan Huong Nguyen   +2 more
wiley   +1 more source

Family Ownership and ESG Performance: The Moderating Role of Sustainability Committee and ESG‐Linked Executive Compensation

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Grounded in agency theory, this article examines the relationship between family ownership concentration and environmental, social, and governance (ESG) performance, and analyzes the moderating role of sustainable governance mechanisms. Specifically, it assesses whether sustainability committees and ESG‐linked executive compensation moderate ...
Pasquale Latella   +3 more
wiley   +1 more source

Establishing the prevalence of fetal alcohol spectrum disorder among young people in Youth Justice residences in Aotearoa, New Zealand: a study protocol. [PDF]

open access: yesBMJ Open
Chu JTW   +15 more
europepmc   +1 more source

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