Results 231 to 240 of about 6,179 (296)

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

Corporate 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, Nehir Balci, Mustafa Reha Okur   +2 more
wiley   +1 more source

Subaqueous evidence of the last glacial maximum and its termination in southern Patagonia. [PDF]

Sci Rep
Fedotova A, Magnani MB.
europepmc   +1 more source

How Institutional Environments Shape the ESG–Growth Relation: Evidence From Europe

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT As global financial markets increasingly integrate non‐financial criteria, companies are reinforcing the strategic role of sustainability and its impact on market value, although this cannot overlook how different institutional structures shape investor perceptions.
Laura Bango‐López, Cristina Gutiérrez‐López, Paula Castro, María Belén Lozano‐García   +3 more
wiley   +1 more source

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

Corporate 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, Yan Wang, Gerçek Özparlak   +2 more
wiley   +1 more source

Arctic zircon U-Pb ages reveal multiphase glaciations in East Siberia during the late Quaternary. [PDF]

Nat Commun
Feng H, Yao Z, Shi X, Zhang Z, Lu H, Zhang H, Liu Y, Shan X, Dong J, Dong L, Yang G, Hu L, Vasilenko Y, Astakhov A, Bosin A.   +14 more
europepmc   +1 more source

The Production of a Sustainability Reporting Norm in Spanish State‐Owned Enterprises

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT State‐owned enterprises (SOEs) are hybrid organizations that pursue social and economic goals and are expected to engage in sustainability reporting. Previous literature has shown limited attention to examining the process by which a norm in sustainability reporting has emerged among SOEs.
Javier Andrades, Domingo Martinez‐Martinez, Manuel Larran   +2 more
wiley   +1 more source

Deglacial stratification of the polar Southern Ocean. [PDF]

Proc Natl Acad Sci U S A
Fripiat F, Sigman DM, Ai XE, Dumoulin C, Moretti S, Studer AS, Diekmann B, Esper O, Frederichs T, Lamy F, Liu L, Pattyn F, Schmitt M, Tiedemann R, Haug GH, Martínez-García A.   +15 more
europepmc   +1 more source

The Language of Greenwashing: SDG Omission and Opportunity‐Oriented Environmental Tone as Alert Metrics in Green Bond Disclosures

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Green bonds play a central role in sustainable finance, yet concerns about greenwashing raise questions about the credibility of issuers' sustainability disclosures. Using dictionary‐based methods and domain‐specific BERT transformer models, this paper proposes two greenwashing alert metrics and investigates their performance by analyzing ...
Andrea Nicolodi, Sandra Paterlini, Monica Gentile, Vincenzo Foglia Manzillo, Gianluca Vittorioso   +4 more
wiley   +1 more source

Mapping Corporate Environment, Social, and Governance Discourses: Analysis of Korean Companies' Sustainability Reports (2014–2024)

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporations increasingly use Environmental, Social, and Governance (ESG) reports to articulate their commitments, priorities, and performance in sustainability governance. This study examines how Korean firms have configured and reconfigured their sustainability discourses across industries and time using 634 sustainability reports (2014–2024)
Taedong Lee, Sinjae Kang, Dian Wahyu Utami, Bohae Na   +3 more
wiley   +1 more source

Convergence Clubs in Corporate Sustainability: Identifying Industry and Risk‐Level ESG Convergence Patterns in S&P 500 Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Despite the growing emphasis on corporate sustainability, it remains unclear whether firms will align with common ESG standards. The Phillips–Sul convergence methodology, in combination with dynamic time‐warping clustering, was utilized to analyze the ESG trajectories of 430 S&P 500 firms from 2019 to 2024.
Abdullah Kürşat Merter, Yavuz Selim Balcıoğlu   +1 more
wiley   +1 more source