Results 141 to 150 of about 167,129 (245)

Gender Lens Equity Funds: A Methodological Breadth–Accountability Depth Framework and Observed Outcomes

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Despite rapid growth in gender lens investing (GLI), substantial variation remains in how gender lens equity funds (GLEFs) integrate gender equality criteria into investment strategies. We map a universe of 43 GLEFs and develop a framework capturing gender equality screening breadth and accountability depth (fund‐level disclosure and ...
Freyja Vilborg Thorarinsdottir   +3 more
wiley   +1 more source

Does ESG Performance Reduce Default Risk in Insurance Firms? Evidence From Life and Non‐Life Sectors

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines whether environmental, social, and governance performance is associated with lower default risk in European insurance firms, and whether the strength of this association differs between life and non‐life business models.
S. Miani, M. Mantovani, E. Palmieri
wiley   +1 more source

Breaking Down Online and Digital Reporting Practices: A Research Map From Websites to Social Media

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper adopts a mixed research methodology, integrating bibliometric and systematic literature review (SLR) tools, to systematise the academic contributions and the different bodies of knowledge generated over the last decades on online and digital reporting practices, ranging from websites to social media.
Giuseppe Nicolò   +3 more
wiley   +1 more source

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley   +1 more source

The Influence of Responsible Leadership on Corporate Social Responsibility: The Mediating Role of Affective Organizational Commitment and Organizational Identification

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Currently, organizations are facing unprecedented stakeholder expectations for corporate social responsibility (CSR). To face this challenge, responsible leadership is crucial. However, the mechanisms that explain how these leaders encourage CSR engagement are underexplored, emerging as a critical research priority.
Rafael‐Alejandro Piñeros‐Espinosa   +3 more
wiley   +1 more source

Who Governs Giving?: Executive Educational Backgrounds and the Adoption of Employee‐Led Corporate Social Responsibility

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Matching‐gift programs institutionalize employee‐led CSR by amplifying employees' voluntary donations. Yet we know relatively little about what promotes the adoption of these decentralized forms of corporate social engagement. Drawing on upper echelons theory, this study argues that executives with STEM educational backgrounds tend to favor ...
Jungwon Min
wiley   +1 more source

When Digitalization Meets Sustainability: A Bibliometric and Systematic Literature Review of Its Impact on Firm Performance

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Research on digitalization, sustainability, and firm performance has grown rapidly in recent years, yet the literature remains fragmented across disciplines, concepts, and empirical settings. This study addresses the fragmentation by providing a combined bibliometric and systematic literature review (B‐SLR) of research at the intersection of ...
Muhammad Haseeb   +2 more
wiley   +1 more source

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