Results 131 to 140 of about 5,595,404 (321)

Corporate Environmental Responsibility and Cost of Equity Capital: A Meta‐Analytical Review

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite extensive research on the relationship between corporate environmental responsibility (CER) and cost of equity capital (COEC), empirical evidence remains inconsistent. This study addresses these inconsistencies through a comprehensive meta‐analysis of 1139 effect sizes from 75 studies.
Robert Witte, Ewald Aschauer, Helmut Pernsteiner   +2 more
wiley   +1 more source

Beyond the Reports: Cultural Pressures, Unheard Voices and the Climate Accountability Gap in Oil and Gas Sector Governance

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental governance in Nigeria's oil and gas sector remains central to global climate justice debates, yet persistent accountability failures continue to undermine meaningful environmental and social outcomes. Despite extensive regulatory frameworks, accountability in resource‐dependent contexts is frequently reduced to formal reporting ...
Hammed Afolabi, Ronita Ram, Adetola Abdulfattah Sogbesan   +2 more
wiley   +1 more source

CSR communication and internal stakeholders: The overlooked market

Corporate Social Responsibility (CSR), the adoption of responsible business practices concerning economic, environmental and social principles, is a tool to develop market value for various stakeholder groups.
Cant, Michael, Wiid, Johannes, Theron, Martha   +2 more
core   +1 more source

ESG Controversies in Global Firms: A Black Mark?

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite increasing attention paid by companies to sustainability, there is still evidence of environmental, social and governance (commonly referred to as ESG) scandals. As research on this topic is scant, this paper aims to analyse the impact of ESG controversies on firms' sustainability practices, that is, ESG policies, as well as ...
Beatrice Bais, Guido Orzes, Marco Sartor
wiley   +1 more source

Tailoring CSR based on relational networks with stakeholders

Humanities & Social Sciences Communications
This study examines corporate social responsibility (CSR) through relational networks involving internal, external, and social stakeholders. The empirical analysis uses panel data from 152 Korean listed firms between 2019 and 2021, combining ESG ratings ...
Yu Jin Chang, Jae Wook Yoo
doaj   +1 more source

Low‐Carbon Energy Transition and Corporate Carbon Emissions: The Critical Role of Climate Change Mitigation Policies and Institutional Context

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the strategic efficacy of corporate low‐carbon energy transition, such as through nuclear energy adoption, as a response to decarbonization pressures. Analyzing an international sample of energy firms, we demonstrate that the relationship between this form of transition and emission reductions is not technologically ...
Bilal Ahmed Abbasi, Mushtaq Hussain Khan, Ambreen Gul, Inam Ul Haq, Muhammad Umer Azeem   +4 more
wiley   +1 more source

CSR practices of private commercial bank's in Bangladesh: A comparative study [PDF]

CSR movement has gathered great momentum over the past number of years and is now regarded as being at this most prevalent. CSR is presently one of the most discussed topics by government, by non-government and by business itself.
Masud, Abdul Kaium
core  

Can more able CEOs reduce the gap between internal and external CSR disclosures?

Revista de Contabilidad: Spanish Accounting Review
This study examines the association between chief executive officer (CEO) ability and the gap between internal and external corporate social responsibility (CSR) disclosure.
Irfan Kazim, Fangjun Wang, Dongfang Nie, Muhammad Jameel Hussain   +3 more
doaj   +1 more source

International transfer of employee‐oriented CSR practices by multinational SMEs

International Journal of Workplace Health Management, 2011
PurposeStarting from the question whether the globalisation process leads to a social “race to the bottom”, this paper aims to highlight the international transfer of socially responsible, employee‐oriented practices by multinational small to medium‐sized enterprises (SMEs) as a possible way to counter such a trend.Design/methodology/approachBased on a
openaire   +1 more source

From Text to Value: Measuring and Pricing Firm Climate Risk Exposure

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine how the prominence and tone of climate risk disclosures affect firm value and strategic climate positioning for large European nonfinancial companies. We developed a firm‐level climate risk exposure (CRE) index that assesses climate risks within corporate narratives across four EU categories: transition risk, physical risk ...
Stefano Dell'Atti, Matteo Foglia, Grazia Onorato   +2 more
wiley   +1 more source