Results 231 to 240 of about 518,700 (301)

Nice‐to‐Have or Must‐Have? Revisiting the Corporate Sustainability–Customer Loyalty Relationship Across Generations

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study revisits the relationship between environmental and social sustainability and customer loyalty, integrating both sufficiency and necessity theoretical perspectives within a generational framework. It examines whether generational differences moderate these relationships and whether these sustainability dimensions act not only as ...
Ovidiu I. Moisescu, Oana A. Gică
wiley   +1 more source

Corporate Social Responsibility (CSR) in Mining: An Integrated Institutional and Agency Theory Perspective

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Mining is one of the foundations of economic development but has historically been associated with severe socioenvironmental impacts, such as ecosystem degradation, displacement of traditional communities, and large‐scale disasters. In this context, corporate social responsibility (CSR) plays a central role as a mechanism for legitimizing ...
Felipe Moura Oliveira   +1 more
wiley   +1 more source

Substantive or Symbolic? Analyzing the Quality of Impact Reports in Italian B‐Corps Through Legitimacy Theory

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainability reporting has become increasingly compelling, particularly among hybrid organizations such as B‐Corps, which seek to balance profit and purpose and are required to publish annual Impact Reports. This study assesses the completeness of disclosed information in the 2022 Impact Reports of 74 Italian B‐Corps, drawing on legitimacy ...
Laura Ferraro   +3 more
wiley   +1 more source

The Link Between Financial Auditors and Corporate Social Responsibility: A Review of Empirical Studies and Implications for Future Research

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Based on stakeholder agency theory, this structured literature review included 89 empirical quantitative studies published between 2013 and the present on the complex relationship between financial auditors and corporate social responsibility (CSR) outcomes. We created a research framework based on DeFond and Zhang's (2014) taxonomy and the bi‐
Patrick Velte
wiley   +1 more source

Strategic Prioritization of Environmental, Social, and Governance Goals: A Data‐Driven Efficiency Framework

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Organizations are increasingly required to integrate environmental, social, and governance (ESG) objectives alongside operational performance, yet empirical guidance on how firms should prioritize among ESG activities under resource constraints remains limited.
Minyoung Choi   +2 more
wiley   +1 more source

Environmental, Social, and Governance (ESG) Performance and Equity Misvaluation: The Moderating Role of Country‐Level Factors

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores how corporate environmental, social, and governance (ESG) performance affects equity misvaluation and how country‐level factors—national culture, environmental performance indicators, and world governance indicators (WGIs)—moderate the relationship between corporate ESG performance and misvaluation.
Xinyu Wang   +4 more
wiley   +1 more source

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