Results 151 to 160 of about 18,977 (305)
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines the intricate and asymmetric relationship between corporate greenhouse gas emission disclosure and stock returns and crash risks, focusing on listed firms in six Commonwealth African countries characterized by regulatory fragility, limited investor protection, and growing climate vulnerability.
Idorenyin J. Okon +2 more
wiley +1 more source
Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The European Union introduced the Corporate Sustainability Reporting Directive (CSRD) with the aim of aligning the “walk”—the implementation of substantive sustainability practices—and the “talk”—their representation in sustainability reporting.
Andrea Caccialanza +2 more
wiley +1 more source
Ethical Behaviour and Corporate Financing. The Case of ‘Legality Rating’
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The financial crisis has heightened awareness of ethical and legal issues in the business context. Corporate ethical behaviour is increasingly measured through sustainability ratings. Since 2012, in Italy, the introduction of a sustainability rating, namely the legality rating (LR), has served as an innovative ‘label’ for socially responsible ...
Federica Doni +3 more
wiley +1 more source
Australian Household Debt: A Sectoral-Level Study [PDF]
, 2010 A phenomenon in recent decades has been the rapid growth of household debt in developed countries. Australia is a good example of this. In this paper dynamic ordinary least squares (DOLS) using quarterly time series data is employed to explore the ...
Meng, Xianming, Mounter, Stuart
core
Seats at the Table, Shifts in the Actions: Board Gender Diversity and Climate Activism
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT As regulatory and stakeholder pressures intensify, firms are increasingly expected to move beyond symbolic sustainability commitments towards corporate climate activism. This concept refers to the active institutionalisation of climate‐focused mechanisms such as external assurance, board oversight and climate‐linked incentives.
Md Tanvir Hamim, Rasim Simsek
wiley +1 more source
Borrowing Constraints and Credit Demand [PDF]
This paper investigates the determinants of credit demand in the presence of borrowing constraints for the Chilean economy using a recently collected detailed and innovative data set, the Households Financial Survey.
Jaime Ruiz-Tagle, Francis Vella
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Grounded in agency theory, this article examines the relationship between family ownership concentration and environmental, social, and governance (ESG) performance, and analyzes the moderating role of sustainable governance mechanisms. Specifically, it assesses whether sustainability committees and ESG‐linked executive compensation moderate ...
Pasquale Latella +3 more
wiley +1 more source
Household decisions on whether to save or spend play a key role in the outlook for aggregate demand. A range of factors could help to explain the fall in the household saving ratio over the period 1995 to 2007.
Berry, Stuart +2 more
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines the nexus between board gender diversity (BGD), corporate social responsibility (CSR) performance, and financial outcomes in the context of an emerging country, Türkiye. The sample consists of Turkish non‐financial firms listed on Borsa Istanbul for the period 2008–2023.
Merve Kilic Karamahmutoglu +1 more
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study explores the relationship between corporate social responsibility (CSR) disclosure and operating profitability in the agri‐food manufacturing industry of Southern Europe, focusing on Extremadura (Spain). From an initial pool of 284 firms, the final sample comprised 185 companies after excluding inactive or non‐reporting cases.
Ángel Sabino Mirón Sanguino +3 more
wiley +1 more source