Results 161 to 170 of about 538,855 (295)

Board Composition, Sustainability Reporting, and the Moderating Role of a Contextual Issue: Evidence From an Emerging Country

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the impact of board composition (BC) on sustainability reporting (SR) in financial firms listed on the Dhaka Stock Exchange (DSE), with a focus on the moderating role of non‐performing loans (NPLs). Using 421 firm‐year observations from 49 firms (2016–2024) and an ordinary least squares (OLS) regression model, the results ...
Sumon Kumar Das, Prome Akter
wiley   +1 more source

Saving the Planet, Saving the Team, and Shouting Down the Messenger: The Relationships Among Narcissism Subtypes and Misreporting of Emissions

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how three subtypes of narcissism—communal, antagonistic, and collective—relate to sustainability team members' willingness to misreport greenhouse gas (GHG) emissions. Using survey‐based online experiments with experienced professionals from the United States and United Kingdom, we assess whether narcissistic traits predict
Eric N. Johnson, Matthias Sohn
wiley   +1 more source

TCFD Compliance and Decarbonization Practices: Evidence From Taiwan's Financial Institutions

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Using Taiwan's unique Task Force on Climate‐Related Financial Disclosures (TCFD) compliance dataset on 80 financial institutions compiled based on a content analysis methodology, we find that financial firms' extent of decarbonization practices positively affects TCFD compliance, suggesting that firms with more substantive decarbonization ...
Ching‐Yuan Hsiao, Yung‐Ming Shiu
wiley   +1 more source

Corporate Sustainability Performance and Fraud Risk Management in Nigeria's Extractive Sector: The Moderating Role of Ownership Structure in an Evolving Environmental Policy Landscape

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Using the environmental quality cost management model, this study examines how fraud risk management (FRM) influences corporate sustainability performance (CSP) and how ownership structures moderate it. The study uses artificial neural networks (ANN) and logistic regression models to test two hypotheses. H1 demonstrates that the prevention and
Israel Akinbode Owolabi   +3 more
wiley   +1 more source

Corporate Sustainability Transition: Methodological Analysis for a Rating Model

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study introduces a new rating model for the evaluation of corporate sustainability, addressing the inconsistencies and divergences that characterize current ESG assessment systems. The model is hierarchically structured, comprising 99 indicators organized into 19 modules, and is designed to be adaptable by sector and firm size.
Riccardo Censi   +3 more
wiley   +1 more source

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