Results 71 to 80 of about 328 (180)
Symbolic Versus Substantive ESG Practices: A Systematic Review and Integrative Framework
Corporate Social Responsibility and Environmental Management, EarlyView.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
An examination of the Petroleum Industry Act 2021: prospects, challenges, and the way forward. [PDF]
F1000Res, 2023 Borha DOE, Olujobi OJ.
europepmc +1 more source
Orchestrating Green Transformation: How AI Adoption Enables Corporate Carbon Neutrality
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT As carbon neutrality has become a central goal of global climate governance, how firms achieve low‐carbon transformation has emerged as a critical research issue. However, prior studies have primarily focused on macro‐ or industry‐level analyses, offering limited and fragmented insights into how digital technologies—particularly AI—affect firm‐
Xiaonan Dong, Sungjin Son
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Digitalization has reshaped professional services, yet its impact on client satisfaction remains ambiguous. This study examines the efficiency‐satisfaction paradox in China's digitized legal services. Using 5,500 client assessments from 110 firms, we identify an inverted U‐shaped relationship between legal service efficiency (LSE) and customer
Wenjing Liu, Soo Jeong Hong
wiley +1 more source
Initiative for China to establish a dual model of mixed corporate governance on bankruptcy reorganization: An empirical analysis based on 93 listed companies. [PDF]
Heliyon, 2022 Yuxia S, Congyuan Y, Zhiya L, Yanting T.
europepmc +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Corporations increasingly use Environmental, Social, and Governance (ESG) reports to articulate their commitments, priorities, and performance in sustainability governance. This study examines how Korean firms have configured and reconfigured their sustainability discourses across industries and time using 634 sustainability reports (2014–2024)
Taedong Lee +3 more
wiley +1 more source
Coming To Our Census: How Social Statistics Underpin Our Democracy (And Republic). [PDF]
Harv Data Sci Rev, 2020 Sullivan TA.
europepmc +1 more source
Corruption, deforestation, and tourism - Europe case study. [PDF]
Heliyon, 2023 Cozma AC +4 more
europepmc +1 more source
A Framework for Impression Management in Extra‐Financial Reporting
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This paper examines how organisations employ impression management tactics in extra‐financial reporting, particularly in the context of environmental, social and governance (ESG) concerns. As stakeholder scrutiny and regulatory expectations intensify, organisations increasingly shape non‐financial disclosures to influence perceptions of ...
Laura Ribeiro +3 more
wiley +1 more source
Regulatory Convergence and Divergence in ESG Reporting in the Indo‐Pacific Region
Corporate Social Responsibility and Environmental Management, EarlyView.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