Results 231 to 240 of about 546,876 (296)

Artificial Intelligence and Corporate Social Irresponsibility

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines whether and how firms' adoption of artificial intelligence (AI) is associated with corporate social irresponsibility (CSI). Ex ante, theories provide conflicting predictions regarding this association, making it an important empirical question.
Tobias Steindl
wiley   +1 more source

Beyond the 72 h window: operationalizing safe abortion as essential care for sexual violence survivors in humanitarian settings. [PDF]

open access: yesFront Reprod Health
Mambo SB   +6 more
europepmc   +1 more source

The Effect of CEO Narcissism on the Quality of Environmental, Social, and Governance Reporting—Evidence From Listed German Companies

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores how CEO narcissism—a salient individual trait within the upper echelons of corporate leadership—shapes the quality of environmental, social, and governance (ESG) reporting in large German firms. Drawing on data from 109 DAX, MDAX, and SDAX companies between 2017 and 2021 (545 firm‐year observations), we find that ...
Jennifer Zeppenfeld   +2 more
wiley   +1 more source

Strategic Integration or Compliance Lag? Mapping Trends and Evolution of SBSC Through the Lens of the ESRS Framework

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The sustainability balanced scorecard (SBSC) has become an influential framework for integrating sustainability into strategic management. Despite its growing adoption, research remains fragmented, and insufficiently aligned with the sustainability regulatory frameworks.
Biagio Maria Amico   +2 more
wiley   +1 more source

Abnormal Sustainability Reporting Tone and the Value Relevance of Accounting Fundamentals

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates whether and how abnormal sustainability reporting tone is associated with the firm's market value and conditions the value relevance of accounting fundamentals. Building on impression‐management theory, the value relevance literature, and recent advances in textual analysis, we focus on the discretionary component of ...
Alessandra Allini   +3 more
wiley   +1 more source

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