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
Extending GroupStruct2: a Bayesian and machine-learning framework for testing taxonomic hypotheses using morphometric data. [PDF]
Chan KO, Grismer LL.
europepmc +1 more source
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
Functional analysis of <i>stcX</i> narrowed down the region of the sterigmatocystin biosynthetic gene cluster in <i>Aspergillus nidulans</i>. [PDF]
Yamada K +6 more
europepmc +1 more source
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
XGBoost-based ground motion model for constant-strength inelastic acceleration response spectra. [PDF]
Gong Y, Zhao J.
europepmc +1 more source
Do CSR Efforts Reduce Environmental Decoupling: Evidence From S&P 500 Firms
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
Density Estimation Based on Mixtures of Gaussians for Perovskite Solar Cells Modeling. [PDF]
Sepúlveda FA +2 more
europepmc +1 more source
A Low-Parameter Adaptive Framework Based on Gaussian Mixture Modeling for Detecting Weak Astrocytic Calcium Signals in Two-Photon Imaging. [PDF]
Xu J +5 more
europepmc +1 more source
Beyond health economics: economic growth, artificial intelligence, and environmental externalities in shaping life expectancy. [PDF]
Ageli MM.
europepmc +1 more source

