Results 211 to 220 of about 465,906 (312)

Patterns and Drivers of Spanish Corporate Commitment to the UN Global Compact: A Quantitative Approach

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper presents a quantitative assessment of Spanish companies' commitment to the United Nations Global Compact (UNGC) and the Sustainable Development Goals (SDGs). Analyzing over 1000 participating firms, we identify prioritization patterns and examine structural factors influencing SDG adherence.
Juan Laborda, Juan Pérez
wiley   +1 more source

Does competitive position matter: Investigating the impact of information risk on COE and corporate investment. [PDF]

PLoS One
Saleem S, Usman M, Akhtar MN.
europepmc   +1 more source

Board Composition, Sustainability Reporting, and the Moderating Role of a Contextual Issue: Evidence From an Emerging Country

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the impact of board composition (BC) on sustainability reporting (SR) in financial firms listed on the Dhaka Stock Exchange (DSE), with a focus on the moderating role of non‐performing loans (NPLs). Using 421 firm‐year observations from 49 firms (2016–2024) and an ordinary least squares (OLS) regression model, the results ...
Sumon Kumar Das, Prome Akter
wiley   +1 more source

Logics of acquiring medicines from informal retailers in four African countries. [PDF]

Glob Health Action
Wagnild JM, Asiedu Owusu S, Mariwah S, Kolo VI, Vandi A, Bambaiha Namanya D, Kuwana R, Jayeola B, Hampshire K.   +8 more
europepmc   +1 more source

When Diversity Meets Family Owners: ESG Performance in European Publicly Listed Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates how the interaction between board diversity and family as owners shapes firms' ESG performance. Prior research has established that board diversity fosters more informed, ethical, and stakeholder‐oriented decision‐making, thereby enhancing corporate legitimacy and responsiveness to diverse stakeholder expectations ...
Giorgia Maria D'Allura, Mariasole Bannò, Chiara Leggerini, Federica Romano   +3 more
wiley   +1 more source

Editorial: Digital transformations and the changing nature of work. [PDF]

Front Sociol
Cruz SA, Soeiro J.
europepmc   +1 more source

ESG Divergence and Ownership Imbalance: Rethinking Sustainability Value Creation in Mergers and Acquisitions

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper examines how mergers and acquisitions (M&As) affect post‐deal sustainability outcomes by introducing the novel construct of ESG divergence, defined as the distance between acquirer and target firms' pre‐deal ESG profiles. While M&As are increasingly used to accelerate sustainability integration, their ESG impact remains ambiguous ...
Ilaria Galavotti, Donatella Depperu
wiley   +1 more source

Explainable machine learning to predict the cost of capital. [PDF]

Front Artif Intell
Bussmann N, Giudici P, Tanda A, Yu EP.
europepmc   +1 more source

Mandated ESG Disclosure and Its Effects on Earnings Quality and Cost of Capital: Evidence From European Stock Markets

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
wiley   +1 more source