Results 81 to 90 of about 23,347 (265)

Does ESG Performance Reduce Default Risk in Insurance Firms? Evidence From Life and Non‐Life Sectors

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines whether environmental, social, and governance performance is associated with lower default risk in European insurance firms, and whether the strength of this association differs between life and non‐life business models.
S. Miani, M. Mantovani, E. Palmieri
wiley   +1 more source

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

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

CIVIL LIABILITY OF DOCTORS AND THEIR INSURANCE (MALPRACTICE) [PDF]

Annals of the University of Oradea: Economic Science, 2013
Malpractice insurance of medical staff is probably the oldest professional liability insurance underwritten in the insurance market in Romania. The aim of our research is to theoretically examine in a qualitative inquiry the usefulness of insurance ...
Gârbo Viorica Irina, , ,
doaj  

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley   +1 more source

Orchestrating Green Transformation: How AI Adoption Enables Corporate Carbon Neutrality

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT As carbon neutrality has become a central goal of global climate governance, how firms achieve low‐carbon transformation has emerged as a critical research issue. However, prior studies have primarily focused on macro‐ or industry‐level analyses, offering limited and fragmented insights into how digital technologies—particularly AI—affect firm‐
Xiaonan Dong, Sungjin Son
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

Environmental, Social and Governance Disclosures at the Intersection of Micro and Macro Factors: Evidence From Emerging and Developed Markets

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how macroeconomic and firm‐level financial factors shape environmental, social and governance (ESG) disclosures across different institutional environments. The study utilises 41,060 firm‐year observations from 14 developed and emerging economies covering the period 2015–2024.
Okan Garip, Talha Gezgin
wiley   +1 more source

Analytical assessment of current insurance as part of management of consequences of emergencies

Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2017
The article examines the current state of the insurance system as a component of managing the consequences of emergencies. The researches are presented in the following areas: the insurance against accidents and fire risks and risks of natural disasters;
K.Yu. Polyak
doaj  

Autism Spectrum Disorder, Attention‐Deficit/Hyperactivity Disorder, Tic Disorder, and Obsessive‐Compulsive Disorder in Individuals With Eating Disorders and Their Siblings: A Nationwide Finnish Cohort Study

International Journal of Eating Disorders, EarlyView.
ABSTRACT Objective Neurodevelopmental conditions frequently co‐occur with eating disorders (EDs). This study aimed to investigate the occurrence of attention‐deficit/hyperactivity disorder (ADHD), autism spectrum disorder (ASD), tic disorder (TD), and obsessive‐compulsive disorder (OCD) in individuals with EDs and their full and half siblings.
Emma Saure, Pyry N. Sipilä, Susanna Hinkka‐Yli‐Salomäki, Andre Sourander, Elina Santti, Anu Raevuori   +5 more
wiley   +1 more source