Results 141 to 150 of about 2,930 (257)

Distributional dynamics of child mortality in Africa: quantile evidence from economic, environmental, and demographic transitions. [PDF]

open access: yesFront Public Health
Ridwan M   +7 more
europepmc   +1 more source

Beyond Symbolism: Examining the Impact of Sustainable Finance on Product Responsibility and the Moderating Role of Board Environmental Expertise—Evidence From UK Non‐Financial Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Despite the growing emphasis on sustainable finance in today's corporate landscape, its impact on product responsibility remains underexplored, particularly the moderating role of board environmental expertise. This study addresses these gaps by examining non‐financial companies listed on the London Stock Exchange, chosen for the UK's ...
Bright Akwasi Gyamfi   +4 more
wiley   +1 more source

Exploring Sustainability Reporting Practices in an Emerging Market: Insights From Corporate Governance and Disclosure Tone

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The study examines how narrative disclosure tones (NDTs) and corporate governance mechanisms (CGMs) affect sustainability reporting practices (SRP) in an emerging economy. Data from 125 non‐financial firms in Pakistan, spanning 2011–2022, are utilized. SRP is measured using both GRI and the novel IFRS S1 standards‐based indices. Three NDTs are
Arshad Hasan   +2 more
wiley   +1 more source

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

open access: yesCorporate 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

open access: yesCorporate 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   +2 more
wiley   +1 more source

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

open access: yesCorporate 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   +2 more
wiley   +1 more source

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