Results 131 to 140 of about 11,508 (261)

Digital and Gender Attributes of IC in Sustainability Reporting of Italian Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Italian listed enterprises increasingly rely on intellectual capital (IC) to enhance competitiveness and sustainability performance. As IC, comprising human, structural, and relational capital, is rarely recognised in financial statements due to the lack of standardised frameworks, its disclosure has gained relevance in sustainability ...
Alessandra Buonasera, Simona Catuogno
wiley   +1 more source

Innovation and Growth Investment Through Capital Expenditure as a Channel and Boundary Condition Between Financial Performance and Corporate Reputation

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the role of capital expenditure in the relationship between financial performance and corporate reputation. Using moderation and mediation analyses based on multiple regressions with bootstrapping, we examined data from 121 airlines from 46 countries during 2007–2023.
Larissa M. Batrancea   +2 more
wiley   +1 more source

Doing Good or Doing Too Much? Corporate Social Responsibility, Information Asymmetry, and the Nonlinear Dynamics of International Expansion

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Scholars have documented that corporate social responsibility (CSR) is critical to firm performance, yet its impact on international expansion remains underexplored. CSR not only serves as a signaling mechanism in international markets but also entails substantial resource commitments.
Mingjie Fang   +3 more
wiley   +1 more source

Sustainability Assessment of Micro, Small, and Medium Enterprises: A Systematic Review and Hybrid Architecture for Credible, Salient, and Legitimate Knowledge Governance

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainability assessment advances corporate social responsibility toward inclusive development. Widely recognized approaches prove inadequate for micro, small, and medium enterprises (MSMEs), resulting in fragmented proliferation that hinders cumulative knowledge.
Luísa Couto Gonçalves de Souza   +2 more
wiley   +1 more source

Symbolic Versus Substantive ESG Practices: A Systematic Review and Integrative Framework

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT ESG reporting is widespread, but symbolic commitments do not always reflect substantive practices. This study conducts a systematic literature review of 62 empirical articles published between 2021 and 2025 to synthesize the main determinants and consequences of this disclosure–performance misalignment in ESG reporting (commonly referred to as
Cristina Alexandrina Ştefănescu   +1 more
wiley   +1 more source

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