Results 171 to 180 of about 1,107 (199)
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study investigates the causal effects of mandated ESG disclosure on two key corporate financial outcomes: earnings quality and cost of capital. Using a panel dataset of 210 publicly listed firms from eight European Union countries between 2015 and 2024, the study exploits cross‐country variation in the timing and intensity of ESG ...
Isik Akin, Meryem Akin
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Sustainability and Earnings Quality: The Moderating Role of Institutional Factors
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The objective of this paper is to examine the impact of firms' sustainability performance on earnings quality, with a particular focus on the moderating role of institutional factors in Latin American countries for the period 2012–2023. A panel data set with 390 companies was structured with information sourced from the London Stock Exchange ...
Juan F. Garrido Navia +3 more
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Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Using the environmental quality cost management model, this study examines how fraud risk management (FRM) influences corporate sustainability performance (CSP) and how ownership structures moderate it. The study uses artificial neural networks (ANN) and logistic regression models to test two hypotheses. H1 demonstrates that the prevention and
Israel Akinbode Owolabi +3 more
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Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This paper investigates the relationship between corporate social responsibility (CSR) and financial performance for European firms, and the moderating roles of industry and country‐specific factors in this relationship. Studying a sample of 2340 companies across 18 countries, we find Environmental, Social and Governance (ESG) scores to ...
Veda Fatmy, Venla Haavisto, Janne Äijö
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Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Diversity is essential for social sustainability, yet its role in advancing social sustainability remains underexplored. This systematic and integrative review aims to integrate diversity literature with social sustainability and two key processes driving organisational sustainability—CSR and sustainable HRM. Drawing on 461 papers across three
Claudia Díaz‐Leyva +1 more
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Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines the use of environmental disclosure as a strategic tool to manage legitimacy crises in a mining company, adopting critical discourse analysis (CDA) as the main methodology. Focusing on a case of environmental disaster, this research reveals how corporate narratives can be manipulated to minimize responsibility and reinforce
Renata Luiza de Castilho Rossoni +1 more
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Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The purpose of this study is to examine the relationship between board composition characteristics and ESG performance in companies from BRICS countries, and to assess how sector sensitivity moderates this relationship. A sample of 2045 BRICS companies was examined using panel data regression with random effects and logistic regression ...
Geovane Camilo dos Santos +2 more
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Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The crucial role of environmental dynamism (ED) in achieving supply chain responsiveness (SCR) has become a controversial topic in extant literature. However, despite several empirical studies on environmental dynamism and supply chain responsiveness, inconsistent findings and underexplored areas leave supply chain managers less informed about
Alexander Otchere Fianko +3 more
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Managers' Sustainability Mindset: The Role of Place Attachment and Absorptive Capacity
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Sustainability mindset among managers is crucial for advancing sustainable development and creating long‐term environmental and social value. This study focuses on middle managers in Indian organizations and explores how place attachment and managerial absorptive capacity affect their sustainability mindset.
Asha K. S. Nair +2 more
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Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT National and supranational institutions are establishing emission trading systems and control schemes in an attempt to manage stakeholders' willingness to engage with regulatory systems and reduce greenhouse gas emissions (GHG). Nonetheless, despite the national and supranational focus on carbon neutrality, little research has been centered ...
Daniele Giordino +3 more
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