Results 241 to 250 of about 43,333,814 (334)

Corporate Social Responsibility or Strategic Opportunism? Evidence From High and New Technology Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporate Social Responsibility (CSR) presents a dual nature in practice. Beyond its explicit ethical imperatives, it can be strategically instrumentalized to manage external pressures, shape public impression, and even divert attention from corporate misconduct. Acknowledging this complexity, this study investigates the conditions under which
Yang Deng, Assunta Di Vaio, Tze San Ong
wiley   +1 more source

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

Challenges and Enablers in Embedding SDGs Within Sustainability Reports

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores how Sustainable Development Goals (SDGs) are integrated into sustainability reporting (SR), emphasizing the role of reporting in advancing transparency and sustainable development. Using a systematic literature review of 139 academic articles, the research identifies four thematic clusters: Communication, Determinant ...
Francesco Pacchera   +4 more
wiley   +1 more source

From Compliance to Collaboration: Towards a Strategic Framework for Social Sustainability in Fashion Supply Chains—Insights From a Two‐Phase Literature Review

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The purpose of this study is to provide a comprehensive longitudinal analysis of the evolution of social sustainability within the global textile and fashion industry across two distinct regulatory eras: post‐Multifibre Agreement (2005–2018) and post‐Modern Slavery Act (2019–2023).
Amanpreet Singh   +2 more
wiley   +1 more source

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