Results 241 to 250 of about 25,312 (298)
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
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
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
PENGARUH CURRENT RATIO (CR), EARNING PER SHARE (EPS), DAN DEBT TO EQUITY RATIO (DER) TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BEI DALAM INDEX SAHAM SYARIAH INDONESIA TAHUN 2017) [PDF]
Ridda Ramadhyaning Putri
openalex
How Institutional Environments Shape the ESG–Growth Relation: Evidence From Europe
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 +3 more
wiley +1 more source
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 +3 more
wiley +1 more source
CEO Overconfidence and Corporate Social Responsibility: A Micro‐CSR Perspective
ABSTRACT Although research on micro‐level CSR has increasingly emphasized individual‐level antecedents, the role of CEO overconfidence has not been systematically integrated into the literature. To address this gap, a systematic literature review was undertaken of 62 studies on CEO overconfidence and CSR, revealing a mixed picture of positive, negative,
Jannis Kreinhop
wiley +1 more source

