Results 101 to 110 of about 27,484 (309)
Virtue Ethics, Corporate Sustainability, and Tax Disclosure: Evidence From Global Fortune 500
ABSTRACT Drawing on virtue ethics, this paper explores how corporate virtues influence sustainability performance and whether this, in turn, affects tax disclosure. Using a sample of 339 companies from the 2021 Fortune Global 500 list, our findings indicate that corporate virtues significantly drive sustainability performance.
Chiara Mio+2 more
wiley +1 more source
ABSTRACT Climate change is one of the greatest challenges facing humanity today. In this paper, we analyze the role of firms in mitigating climate change through their model of corporate governance. We examine the impact of key organizational control and incentive mechanisms on firms' carbon emission intensity.
Cécile Cezanne+3 more
wiley +1 more source
Female Directors, Family Firms, Climate Talk and Climate Walk: European Evidence
ABSTRACT Growing attention is attributed to symbolic and substantive climate efforts, labelled as climate talk and walk. Focusing on the European capital market, we study the relationship between board gender diversity, family ownership and different levels of corporate climate activities along the continuum from climate talk to climate walk.
Niklas Bergmann+2 more
wiley +1 more source
Artificial Agency, Consciousness, and the Criteria for Moral Agency: What Properties Must an Artificial Agent Have to Be a Moral Agent? [PDF]
openalex +1 more source
Moral Advice and Joint Agency [PDF]
There are many alleged problems with trusting another person’s moral testimony, perhaps the most prominent of which is that it fails to deliver moral understanding. Without moral understanding, one cannot do the right thing for the right reason, and so acting on trusted moral testimony lacks moral worth.
openaire +2 more sources
ABSTRACT This study aims to investigate the nexus of artificial intelligence (AI) and circular economy (CE) activities in integrated reporting (IR) practices. The study used data on the top 100 most sustainable corporations provided by Corporate Knights, which analyses roughly 7000 public firms with annual revenue of at least US$ $1 billion and the Dow
Sarfraz Nazir+3 more
wiley +1 more source
Leading the Way Towards Greener Business Models in the Wine Industry
ABSTRACT This study connects ethical leadership and green management to unlock the knowledge behind sustainability success, investigating the impact of environmental management and ethical leadership on the green performance of firms, both directly and indirectly, through the mediating role of green knowledge sharing, providing a framework for ...
Eduardo Sánchez‐García+3 more
wiley +1 more source
Virtual moral agency, virtual moral responsibility: on the moral significance of the appearance, perception, and performance of artificial agents [PDF]
Mark Coeckelbergh
openalex +1 more source
Accounting for Climate Change: A Temporal Analysis of the Literature
ABSTRACT This study presents a systematic literature review of articles related to accounting for climate change. By adopting the theoretical lenses of the actor–network theory, this study investigates the primary actors influencing management research on accounting for climate change and how their roles have evolved over time considering major ...
Ubaldo Comite+3 more
wiley +1 more source
ABSTRACT Artificial intelligence and big data are increasingly being integrated into sustainable entrepreneurship practices. Yet, conventional literature often neglects to critically examine their economic, environmental, and social implications. We conducted a systematic literature review to understand when, how, and for whom artificial intelligence ...
Nathanael Ojong
wiley +1 more source