Results 241 to 250 of about 92,066 (262)

When Sustainability Reporting Becomes a Strategy: The Impact of Financial Performance and Institutional Pressures From EU Sustainability Reporting Regulations on ESG Decoupling

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Mitigating environmental, social, and governance (ESG) decoupling is essential to advancing reliable sustainability disclosure and ensuring that ESG reporting fulfills its intended purpose. This study aims to provide critical insights into the organizational and contextual elements that could intensify or diminish ESG decoupling. Using a multi‐
Catarina Cepêda   +2 more
wiley   +1 more source

Editorial: Constructing objectivity: emotions in legal decision-making. [PDF]

open access: yesFront Sociol
Johansen LV   +3 more
europepmc   +1 more source

Seats at the Table, Shifts in the Actions: Board Gender Diversity and Climate Activism

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT As regulatory and stakeholder pressures intensify, firms are increasingly expected to move beyond symbolic sustainability commitments towards corporate climate activism. This concept refers to the active institutionalisation of climate‐focused mechanisms such as external assurance, board oversight and climate‐linked incentives.
Md Tanvir Hamim, Rasim Simsek
wiley   +1 more source

Insufficient: A scoping review of structural racism and intimate partner violence in US-based immigrant communities of color. [PDF]

open access: yesPLOS Glob Public Health
Kanselaar S   +5 more
europepmc   +1 more source

Designing Governance for ESG: Incentive and Oversight Complementarities in Corporate Sustainability Performance

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates how internal governance design supports credible ESG performance by distinguishing between Incentive and Oversight Architectures. Using 13,993 firm‐year observations of US nonfinancial firms from 2018 to 2024, we estimate fixed effects and two‐step system GMM models.
Beyza Gürel   +2 more
wiley   +1 more source

Structural roles and gender disparities in corruption networks. [PDF]

open access: yesSci Rep
Pessa AAB   +6 more
europepmc   +1 more source

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