Results 111 to 120 of about 3,318 (258)
Symbolic Versus Substantive ESG Practices: A Systematic Review and Integrative Framework
ABSTRACT ESG reporting is widespread, but symbolic commitments do not always reflect substantive practices. This study conducts a systematic literature review of 62 empirical articles published between 2021 and 2025 to synthesize the main determinants and consequences of this disclosure–performance misalignment in ESG reporting (commonly referred to as
Cristina Alexandrina Ştefănescu +1 more
wiley +1 more source
Várias etnografias sobre a práticas policiais e judiciais em perspectiva comparada (Brasil, Argentina, EUA) revelam padrões de ética policial e judicial orientadores do comportamento da polícia e da Justiça no Brasil.
Roberto Kant de Lima
doaj
ABSTRACT This study examines the maturity of supplier‐related environmental disclosures in sustainability reports of top environmental, social, and governance (ESG)‐performing Brazilian companies. A content analysis of 67 reports from firms listed on the Corporate Sustainability Index (CSI) was conducted using the CRITIC method to weight disclosure ...
João Vyctor Brás dos Santos +6 more
wiley +1 more source
ABSTRACT This study examines how engineering trained chief executive officers (CEOs) determine firms' sustainability performance and greenwashing behavior in Australian listed firms from 2016 to 2024. Drawing on Upper Echelons theory and Imprint theory, we argue that engineering cognition influences environmental strategy by providing conservative ...
Sulochana Dissanayake +1 more
wiley +1 more source
ABSTRACT Matching‐gift programs institutionalize employee‐led CSR by amplifying employees' voluntary donations. Yet we know relatively little about what promotes the adoption of these decentralized forms of corporate social engagement. Drawing on upper echelons theory, this study argues that executives with STEM educational backgrounds tend to favor ...
Jungwon Min
wiley +1 more source
Judicial review of algorithmic administrative systems legality evidence and remedies in the smart city state. [PDF]
Ameen KS +3 more
europepmc +1 more source
ABSTRACT This study develops a multilevel framework to examine how employees' discretionary environmental initiatives are shaped by organizational and departmental contexts. Using survey data from 150 employees across 25 organizations, we integrate organizational climate and leadership theories to investigate the effects of Corporate Environmental ...
Yousef Eiadat
wiley +1 more source
Reforming the white coat economy: judicial evidence and institutional implications from China's healthcare anti-corruption campaign. [PDF]
Shen Z, Guo J, Li J, Chen Z, Tang Y.
europepmc +1 more source
Regulatory Convergence and Divergence in ESG Reporting in the Indo‐Pacific Region
ABSTRACT Environmental, social, and governance (ESG) reporting has evolved significantly globally over the past few decades. Many countries are now signatories to international agreements such as the United Nations Framework Convention on Climate Change (UNFCCC) and the Paris Agreement, with increasing commitments to emissions reduction targets and the
Michele John +6 more
wiley +1 more source
Judicial Discretion and Judicial Precedent: A Legal Linguistic Context
Introduction: in modern science, there is an interest in legal linguistics, which is aimed at solving various problems. Starting from linguistic expertise and ending with methodological recommendations for the development of texts of draft laws. The issue of recognizing judicial precedent as a source of Russian law is relevant.
openaire +1 more source

