Results 211 to 220 of about 21,486 (268)

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

Do CSR Efforts Reduce Environmental Decoupling: Evidence From S&P 500 Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates the impact of Corporate Social Responsibility (CSR) committees and CSR‐focused employee training on environmental decoupling. Using panel data of 2489 firm‐year observations from S&P 500 firms between 2009 and 2022, we employ fixed‐effects models to examine how CSR governance mechanisms influence the alignment between ...
Burcu Gürol   +2 more
wiley   +1 more source

CEO Duality and Corporate Social Responsibility. A Literature Review With a Focus on Country Effects

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT In recent years, many researchers have become interested in the relationship between CEO duality (where one individual serves as both CEO and board chair) and CSR outcomes. Given the varied research results, this structured literature review concentrates on the country effects of this dynamic link.
Patrick Velte
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

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