Results 201 to 210 of about 341,548 (268)

Disaggregating ESG Practices and Performance Outcomes: Empirical Evidence From the European Healthcare Industry

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the associations between Environmental, Social, and Governance (ESG) practices and organizational performance in 283 European hospitals. Drawing on agency theory, stakeholder theory, and the resource‐based view, it analyses ESG indicators as accounting‐relevant information within the institutional context of European ...
Dorina Nicoara‐Popescu   +2 more
wiley   +1 more source

CSR Reporting as Strategic Communication: Financial Reporting Quality and Its Stakeholder Communication Implications

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between Corporate Social Responsibility (CSR) and Financial Reporting Quality (FRQ) and explores the communication implications of reporting quality improvements. A sequential explanatory mixed‐methods design was employed.
Raziyeh Salehi   +2 more
wiley   +1 more source

ESG Performance, Disclosure and Environmental Intensity: Implications for Profitability in Emerging Market Energy Companies

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between ESG performance, environmental intensity, greenwashing, and profitability in energy companies operating in emerging markets. An unbalanced panel of 95 publicly listed companies from Asia, Europe, and Latin America over 2015–2024 is analyzed using dynamic panel‐data models.
Maria‐Encina Morales‐de‐Vega   +2 more
wiley   +1 more source

Readability of German Sustainability Reports: The Role of ESG Performance and Audit Committee Characteristics

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper examines whether firms' environmental, social and governance (ESG) performance and audit committee (AC) characteristics—size, number of meetings, attendance rate at meetings, and gender diversity—are associated with the readability of sustainability reports.
Julian Kordisch, Reiner Quick
wiley   +1 more source

Implementing contingency management to improve engagement among justice-involved clients referred for substance use disorder services. [PDF]

open access: yesFront Public Health
Hartzler B   +7 more
europepmc   +1 more source

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