Results 181 to 190 of about 343 (225)

Symbolic Versus Substantive ESG Practices: A Systematic Review and Integrative Framework

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT ESG reporting is widespread, but symbolic commitments do not always reflect substantive practices. This study conducts a systematic literature review of 62 empirical articles published between 2021 and 2025 to synthesize the main determinants and consequences of this disclosure–performance misalignment in ESG reporting (commonly referred to as
Cristina Alexandrina Ştefănescu, Andra Larisa Suciu   +1 more
wiley   +1 more source

Overview of Digital Agriculture Technologies in Indonesia: Policies, Implementation, and Covid-19 Relation

, 2022
Mangurai SUNM, Octaviani EA, Anidah A, Solikhin A, Darmawan RD, Wulandari LS, Kurniawan T.   +6 more
europepmc   +1 more source

Engineering CEOs, Sustainability Performance, and Greenwashing: Evidence From Australian Listed Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how engineering trained chief executive officers (CEOs) determine firms' sustainability performance and greenwashing behavior in Australian listed firms from 2016 to 2024. Drawing on Upper Echelons theory and Imprint theory, we argue that engineering cognition influences environmental strategy by providing conservative ...
Sulochana Dissanayake, R. M. N. C. Swarnapali   +1 more
wiley   +1 more source

Managing the Efficiency–Satisfaction Trade‐Off: The Moderating Role of Corporate Social Responsibility in Legal Services

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Digitalization has reshaped professional services, yet its impact on client satisfaction remains ambiguous. This study examines the efficiency‐satisfaction paradox in China's digitized legal services. Using 5,500 client assessments from 110 firms, we identify an inverted U‐shaped relationship between legal service efficiency (LSE) and customer
Wenjing Liu, Soo Jeong Hong
wiley   +1 more source

Governing Sustainability After IPO: Corporate Governance Mechanisms and ESG Pillar Trajectories in the Euro Area

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study provides exploratory evidence on whether going public may act as a catalyst for corporate sustainability and examines whether board‐level governance arrangements shape post‐IPO sustainability trajectories. Drawing on a formal conceptual framework that integrates agency theory, legitimacy theory, and the resource‐based view as ...
Salvatore La Barbera
wiley   +1 more source

Symbolic vs. Structural Precedent after Lisbon: Co-Citation Networks Analysis of CJEU Case Law (2008–2015)

Geremia S, Sardo A.
europepmc   +1 more source

A Framework for Impression Management in Extra‐Financial Reporting

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper examines how organisations employ impression management tactics in extra‐financial reporting, particularly in the context of environmental, social and governance (ESG) concerns. As stakeholder scrutiny and regulatory expectations intensify, organisations increasingly shape non‐financial disclosures to influence perceptions of ...
Laura Ribeiro, Nirupa Padia, Dusan Ecim, Warren Maroun   +3 more
wiley   +1 more source

Financial institutions and corporations driving coastal conflicts involving Indigenous Peoples

Villasante S, Verba JT, Relano V, Gomez S, Bakit J, Bennett N, Charles A, Calderón-Contreras R, Cisneros-Montemayor A, Flores B, Garibaldi L, Pennino MG, Macedo PL, Pascual U, Roskruge N, Flores A, Marquez YH, O'Brien K.   +17 more
europepmc   +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

Exposing Gender Blindness in Business Scholarship on Modern Slavery

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The objective of this review is to analyse the treatment of gender within business scholarship on modern slavery and to propose a framework that supports more gender‐sensitive corporate responses. Modern slavery risk is an escalating concern for business, with the United Nations calling for its eradication by 2030.
Kathyayini Kathy Rao, Roger Leonard Burritt, Katherine Leanne Christ   +2 more
wiley   +1 more source