Results 181 to 190 of about 59,202 (216)

Do CSR Committees Pay Off? Direct and Indirect Links to Financial and ESG Performance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporate boards increasingly delegate sustainability oversight to dedicated CSR committees, yet evidence on whether these committees improve corporate performance remains mixed. This study argues that part of this inconsistency arises because prior research often emphasizes overall associations between CSR committees and performance without ...
Ana Isabel Lopes
wiley   +1 more source

From Nonfinancial Reporting to Management Control: A GRI‐Based Sustainability Balanced Scorecard

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The integration of sustainability into strategic management systems has shifted from a reporting‐oriented exercise to a challenge of implementation, control, and accountability. Although the SBSC is widely acknowledged as a suitable framework to embed environmental and social objectives into strategy execution, its practical application ...
Piedad Ortiz‐Fernández, Belén Payán‐Sánchez, Eva Carmona‐Moreno   +2 more
wiley   +1 more source

Is It Possible to Create Financial Value Through Sustainability Strategies in Asset Management? The View of Occupational Pension Funds

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper examines whether occupational pension funds (OPFs) apply a strategic and long‐term logic when assessing ESG practices in their investee firms. Using discourse analysis of semi‐structured interviews with asset managers and workers' representatives, we examine whether Spanish OPFs look beyond compliance‐driven CSR and consider the ...
Manuel Moreno‐García, Beatriz Fernández‐Olit, Elena Mañas‐Alcón, Óscar Montes‐Pineda   +3 more
wiley   +1 more source

Who Governs Giving?: Executive Educational Backgrounds and the Adoption of Employee‐Led Corporate Social Responsibility

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Matching‐gift programs institutionalize employee‐led CSR by amplifying employees' voluntary donations. Yet we know relatively little about what promotes the adoption of these decentralized forms of corporate social engagement. Drawing on upper echelons theory, this study argues that executives with STEM educational backgrounds tend to favor ...
Jungwon Min
wiley   +1 more source

Culture Matters: Board Gender Diversity and ESG Disclosure in Family Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study analyses how board gender diversity (BGD) affects ESG disclosure in family businesses, focusing on the moderating role of national cultural dimensions. It analyzes a sample of listed non‐financial firms operating in European Union countries.
Anna Maria Moisello, Pietro Gottardo, Giovanna Gavana   +2 more
wiley   +1 more source

Integrating Behavioural Sustainability Into Corporate Strategy: A Systematic Literature Review and Conceptual Framework

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Behavioural sustainability has emerged as a strategically significant construct for understanding how sustainability becomes embedded in organisational routines, decisions, and governance systems rather than remaining at the level of symbolic commitment.
Cedric Marvin Nkiko
wiley   +1 more source

Beyond Governance Attributes: How Fashion Companies Prepare Social Disclosure for the CSRD

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how social disclosure readiness emerges under the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) and investigates whether and how, corporate governance supports such readiness within the European fashion companies. By adopting a qualitative case‐study approach,
Sara Ianniello, Livio Cricelli, Serena Strazzullo   +2 more
wiley   +1 more source

Artificial Intelligence and Corporate Social Irresponsibility

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines whether and how firms' adoption of artificial intelligence (AI) is associated with corporate social irresponsibility (CSI). Ex ante, theories provide conflicting predictions regarding this association, making it an important empirical question.
Tobias Steindl
wiley   +1 more source

Does Credibility Matter? The Role of Green Bond Certification in Supporting EU Taxonomy‐Aligned Investments

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainable financial instruments are increasingly promoted as tools to accelerate firms' transition toward more sustainable business models. However, skepticism remains regarding their ability to generate substantive environmental outcomes.
Federica Tonnarello, Carlo Vermiglio
wiley   +1 more source

Is the EU Sustainable Finance Disclosure Regulation (SFDR) an Opportunity or a Boundary for European Thematic Mutual Funds? A Difference‐in‐Differences Approach

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The EU Sustainable Finance Disclosure Regulation (SFDR) introduces an ESG‐product classification (Article 8 and 9) to harmonize sustainability‐disclosure standards. However, the SFDR does not specify the sustainability practices of these products.
Mercedes Alda
wiley   +1 more source