Results 91 to 100 of about 276 (181)

Investor‐ versus Multi‐stakeholder Orientation: The Influence of CSR Framework Adoption on Information Asymmetry

Abacus, Volume 62, Issue 2, Page 469-507, June 2026.
This study examines how firms’ adoption of corporate social responsibility frameworks (CSRFs) that follow different user orientation approaches affects information asymmetry in capital markets. We draw on novel hand‐collected adoption data from seven established CSRFs for a sample of STOXX Europe 600 firms from 2017–2020. Our findings reveal that CSRFs
Andreas Altendorfer, Brigitte Eierle, Stephan Küster   +2 more
wiley   +1 more source

Do internationally operating companies act in a socially sustainable manner? An empirical comparison of disclosure regarding employee matters and human rights matters

Sustainability Nexus Forum
Although employee matters and human rights matters directly affect the corporate environment, research in this area remains nascent. To obtain evidence on the extent of corporate compliance with due diligence obligations, sustainability reporting has ...
Stefanie Reustlen, Martin Stawinoga
semanticscholar   +1 more source

Sustainability and Financial Accounting: a Critical Review on the ESG Dynamics. [PDF]

Environ Sci Pollut Res Int, 2022
Tettamanzi P, Venturini G, Murgolo M.
europepmc   +1 more source

Do Female Directors Promote Science‐Based Emission‐Reduction Targets?

Business and Society Review, Volume 131, Issue 2, Summer 2026.
ABSTRACT This study investigates the impact of board gender diversity on the voluntary recognition of science‐based emission‐reduction targets (SBT) as a major tool of substantive corporate climate management. SBT refers to the aim of the Paris Climate Agreement to decrease global warming to below 2.0°C and preferably to 1.5°C.
Patrick Velte
wiley   +1 more source

Anti-corruption disclosure: evidence from the natural experiment of the Non-Financial Reporting Directive

Decision
Drawing upon institutional theory, we investigate how companies react to coercive pressures which impose anti-corruption disclosure practices. We adopt the concept of change in the institutionalized field and investigate the impact of the natural ...
M. Aluchna, Bogumił Kamiński, Małgorzata Wrzosek   +2 more
semanticscholar   +1 more source

Insulin-like growth factor 1 regulates excitatory synaptic transmission in pyramidal neurons from adult prefrontal cortex. [PDF]

Neuropharmacology, 2022
Yue S, Wang Y, Wang ZJ.
europepmc   +1 more source

The prospects of flexible natural gas-fired CCGT within a green taxonomy. [PDF]

iScience, 2023
Bui M, Sunny N, Mac Dowell N.
europepmc   +1 more source

Aspergillus niger as a Secondary Metabolite Factory. [PDF]

Front Chem, 2021
Yu R, Liu J, Wang Y, Wang H, Zhang H.
europepmc   +1 more source

Take it with a pinch of salt-ESG rating of stocks and stock indices.

Int Rev Financ Anal, 2022
Erhart S.
europepmc   +1 more source

Dynamic Evolution Analysis of the Emergency Collaboration Network for Compound Disasters: A Case Study Involving a Public Health Emergency and an Accident Disaster during COVID-19. [PDF]

Healthcare (Basel), 2022
Liu J, Dong C, An S, Mai Q.
europepmc   +1 more source