Results 181 to 190 of about 5,722 (223)

When CSR Gaps Become Competitive Signals: How CEO Motivation Shapes Competitive Dissimilarity

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Prior research has primarily examined corporate social responsibility (CSR) directed toward stakeholders such as investors, consumers, and regulators, signaling trustworthiness and positive moral character. However, nonmarket strategies such as CSR may also be interpreted by firms in relation to competitors, suggesting that CSR may influence ...
Sascha P. Klein
wiley   +1 more source

The Interplay of ESG Performance and Global Supply Chains: An Input–Output Study of China, Japan, and the United States

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how supply‐chain dependencies are associated with industry‐level ESG performance trajectories in China, Japan, and the United States over the period 2000–2021. Drawing on stakeholder and institutional theories, we adopt a meso‐level perspective that conceptualizes industries as structural units embedded within national ...
Jun Xie   +3 more
wiley   +1 more source

Environmental Transparency Through Digital Transformation: Evidence on Carbon Disclosure Quality From China's Heavy‐Polluting Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The rise of digital transformation (DT) has become an important driver of transparency in corporate environmental disclosure. Whether and how DT is related to the improvement of carbon information disclosure quality, particularly in heavily polluting firms that may have both information and symbolic roles, is still controversial.
Ruixiang Xue   +2 more
wiley   +1 more source

How Firms ‘Speak’ Social: Disclosure Posture as a Stable Strategic Communication Construct in ESG Reporting

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Why do firms subject to identical ESG reporting requirements nevertheless ‘speak’ the Social pillar in different ways? Some foreground numerical indicators; others rely on narrative accounts of policies, systems and stakeholder engagement. This variation in disclosure form, rather than in disclosure coverage, motivates this exploratory study ...
Laurence L. Delina, Leslie Anne L. Yasis
wiley   +1 more source

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