Results 121 to 130 of about 31,412 (263)

Does ESG Drive Performance or Does Performance Enable ESG? Evidence of Reverse Causality From Korean Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The Environmental, Social, and Governance (ESG)‐performance literature has grown substantially, yet a fundamental question remains underexplored: do ESG investments improve firm performance, or do high‐performing firms simply invest more in ESG? We empirically address this question using panel vector autoregression with Granger causality tests
Jiyeon Kim, Wooyoung Yang
wiley   +1 more source

The Language of Greenwashing: SDG Omission and Opportunity‐Oriented Environmental Tone as Alert Metrics in Green Bond Disclosures

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Green bonds play a central role in sustainable finance, yet concerns about greenwashing raise questions about the credibility of issuers' sustainability disclosures. Using dictionary‐based methods and domain‐specific BERT transformer models, this paper proposes two greenwashing alert metrics and investigates their performance by analyzing ...
Andrea Nicolodi   +4 more
wiley   +1 more source

Managing the Efficiency–Satisfaction Trade‐Off: The Moderating Role of Corporate Social Responsibility in Legal Services

open access: yesCorporate 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

Governing Sustainability After IPO: Corporate Governance Mechanisms and ESG Pillar Trajectories in the Euro Area

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study provides exploratory evidence on whether going public may act as a catalyst for corporate sustainability and examines whether board‐level governance arrangements shape post‐IPO sustainability trajectories. Drawing on a formal conceptual framework that integrates agency theory, legitimacy theory, and the resource‐based view as ...
Salvatore La Barbera
wiley   +1 more source

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

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