Results 191 to 200 of about 6,859,895 (247)

CSR Disclosure and Price Discovery Efficiency in MENA Firms: The Moderating Roles of Foreign Directors and Shareholders

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates the impact of Corporate Social Responsibility disclosure (CSRD) on the price discovery efficiency of 220 non‐financial firms listed on stock exchanges across 10 MENA countries from 2010 to 2022. We analyze how CSRD influences the speed at which new information is incorporated into stock prices.
Imen Khanchel   +3 more
wiley   +1 more source

Greenwashing in the Spotlight: Synthesising Evidence on Unethical Environmental Claims and Future Pathways

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Firms are experiencing mounting pressure to report their environmental impact. Rather than disclosing their actual performance, however, some are engaging in unethical business (i.e., greenwashing) practices. Prior studies have contributed significantly to the greenwashing literature from varied perspectives, but a comprehensive understanding ...
Sher Jahan Khan   +4 more
wiley   +1 more source

Regulatory Convergence and Divergence in ESG Reporting in the Indo‐Pacific Region

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) reporting has evolved significantly globally over the past few decades. Many countries are now signatories to international agreements such as the United Nations Framework Convention on Climate Change (UNFCCC) and the Paris Agreement, with increasing commitments to emissions reduction targets and the
Michele John   +6 more
wiley   +1 more source

A Method to Assess Social Sustainability of Multi‐Tier Supply Chains in the Textile Industry

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The EU corporate sustainability due diligence directive mandates human rights due diligence for organizations within their global supply chains. Social sustainability is highly critical in textile supply chains due to widespread poor working conditions.
Francesco Olivero   +4 more
wiley   +1 more source

The European Union's Corporate Sustainability Reporting Directive as Enforced Institutional Change

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The year 2025 marked an important phase in the implementation of the Corporate Sustainability Reporting Directive (CSRD) with companies of a certain size in the European Union (EU) being obliged to report for the first time under CSRD rules.
Taina Tervonen   +2 more
wiley   +1 more source

Safe and sustainable by design (SSbD) for nanotechnology: scientific foundations, global policy perspectives, and industrial practice. [PDF]

open access: yesNano Converg
Gerelkhuu Z   +37 more
europepmc   +1 more source

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