Results 211 to 220 of about 167,189 (310)

Do Firms Hoard Cash Under Environmental Pressure? Insights From GHG Emissions and Greenwashing Activities

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Environmental accountability has become a global priority, with governments implementing policies like the Kyoto Protocol and the Paris Agreement. However, many firms continue to operate outside environmentally ethical standards, facing potential regulatory, financial, and reputational risks.
Ones Amri   +3 more
wiley   +1 more source

Does Environmental Social Governance Performance Promote Green Innovation? Evidence From US Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT I examine the relationship between green innovation and ESG performance using a panel of 4920 US public firms over 2013–2022. Estimates from two‐way fixed‐effects models show that improved ESG performance is positively and significantly associated with greater green innovation. This relationship is mediated by reduced financing constraints and
Gulhayo Nusratova
wiley   +1 more source

To What Extent Does ESG Performance Influence Board Engagement in Acquisition Activity?

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between boards and corporate acquisition activity. Specifically, we posit that boards with directors who have been politicians positively influence the propensity to pursue acquisitions and that ESG performance (divided into environmental, social, and governance scores) moderates this relationship.
Leticia Pérez‐Calero   +4 more
wiley   +1 more source

TCFD Compliance and Decarbonization Practices: Evidence From Taiwan's Financial Institutions

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Using Taiwan's unique Task Force on Climate‐Related Financial Disclosures (TCFD) compliance dataset on 80 financial institutions compiled based on a content analysis methodology, we find that financial firms' extent of decarbonization practices positively affects TCFD compliance, suggesting that firms with more substantive decarbonization ...
Ching‐Yuan Hsiao, Yung‐Ming Shiu
wiley   +1 more source

Corporate Sustainability Performance and Fraud Risk Management in Nigeria's Extractive Sector: The Moderating Role of Ownership Structure in an Evolving Environmental Policy Landscape

open access: yesCorporate 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
wiley   +1 more source

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