Results 51 to 60 of about 6,038,985 (299)

Board Independence and Corporate Social Responsibility: A Literature Review With a Focus on Country Effects

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between board independence and corporate social responsibility (CSR) outcomes. Based on legitimacy theory, we conducted a structured literature review of 167 archival studies to analyze the influence of board independence on CSR performance and reporting.
Patrick Velte
wiley   +1 more source

When Sustainability Reporting Becomes a Strategy: The Impact of Financial Performance and Institutional Pressures From EU Sustainability Reporting Regulations on ESG Decoupling

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Mitigating environmental, social, and governance (ESG) decoupling is essential to advancing reliable sustainability disclosure and ensuring that ESG reporting fulfills its intended purpose. This study aims to provide critical insights into the organizational and contextual elements that could intensify or diminish ESG decoupling. Using a multi‐
Catarina Cepêda, Albertina Paula Monteiro, Cristina Aibar‐Guzmán   +2 more
wiley   +1 more source

Seats at the Table, Shifts in the Actions: Board Gender Diversity and Climate Activism

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT As regulatory and stakeholder pressures intensify, firms are increasingly expected to move beyond symbolic sustainability commitments towards corporate climate activism. This concept refers to the active institutionalisation of climate‐focused mechanisms such as external assurance, board oversight and climate‐linked incentives.
Md Tanvir Hamim, Rasim Simsek
wiley   +1 more source

Investigating the Impact of Cyberattacks on Digital Auditing based on Becker's Criminal [PDF]

حسابرسی سیستم‌ها و فناوری اطلاعات
This study aims to investigate the impact of cyberattacks on digital audit processes using the Becker criminal theory. This theory focuses on the cost-benefit analysis of criminal behavior and provides a framework for understanding the motivations of ...
Avan Jamshidi, Javad Jamshidi
doaj   +1 more source

Experimental criminal law: a survey of contributions from law, economics, and criminology [PDF]

SSRN Electronic Journal, 2016
In three distinct disciplines, crime and punishment are studied experimentally: in empirical legal studies, in experimental economics, and an experimental criminology. These three disciplines have surprisingly little interaction. The current paper surveys the rich evidence, and discusses the methodological reasons for running experiments on these ...
openaire   +4 more sources

Designing Governance for ESG: Incentive and Oversight Complementarities in Corporate Sustainability Performance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates how internal governance design supports credible ESG performance by distinguishing between Incentive and Oversight Architectures. Using 13,993 firm‐year observations of US nonfinancial firms from 2018 to 2024, we estimate fixed effects and two‐step system GMM models.
Beyza Gürel, Nehir Balci, Mustafa Reha Okur   +2 more
wiley   +1 more source

Victimology of white-collar crimes [PDF]

Faṣlnāmah-i Pizhūhish-i Huqūq-i Kiyfarī, 2015
By: Majid Ghorchi-baygi[1] and Seyed Mohhamad Hosini[2]     The most criminological researches have focused on conventional violent crimes in recent years.
seyed mohhamad hosini, majid ghorchi beygi   +1 more
doaj  

Regional Criminology: Regional analysis of Criminality [PDF]

Faṣlnāmah-i Pizhūhish-i Huqūq-i Kiyfarī
Criminality is a complex phenomenon that has been analyzed from various perspectives by criminologists. Traditionally, criminality was perceived as an internal issue, with studies focusing primarily on the factors within a given society that contribute ...
Mohammad Faraji
doaj   +1 more source

Against Evangelism in Academic Criminology: For Criminology as a Scientific Art [PDF]

, 2010
This chapter argues that because academic criminology is a scientific art, it is unfortunate that three of the most exciting perspectives in criminology today — those academy-based criminologies which have variously self-branded as ‘critical’, ‘cultural’,
Carlen, P, Pat Carlen
core   +1 more source

The Impacts of Chief Sustainability Officers' Structural Power on Corporate Social Responsibility Performance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Extant literature assumes that powerful executives can wield their influence with minimal opposition from lower‐power actors. We reconsider this assumption by incorporating the coalitional view in which lower‐power actors can mobilize coalitions to resist.
Nhan Huong Nguyen, Chenyang Li, Jihoon Shin   +2 more
wiley   +1 more source