Results 91 to 100 of about 9,854 (253)

Breadth at the Helm: Generalist CEOs and Corporate ESG Performance‐Evidence From China

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Drawing on the Upper Echelons Theory and the Imprinting Theory, this study conjectures that generalist CEOs may have a stronger tendency to pursue environmental, social and governance (ESG) goals. We perform multiple regression analyses with observations of Shanghai and Shenzhen A‐share listed companies from 2010 to 2023 in order to explore ...
Shanmei Luo, Chaofan Jin, Hongling Han, You Zhang, Yuqi Li   +4 more
wiley   +1 more source

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

Corporate 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, Nehir Balci, Mustafa Reha Okur   +2 more
wiley   +1 more source

CSR Disclosure and Operating Performance in the Agri‐Food Manufacturing Industry: Evidence From Southern Europe

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores the relationship between corporate social responsibility (CSR) disclosure and operating profitability in the agri‐food manufacturing industry of Southern Europe, focusing on Extremadura (Spain). From an initial pool of 284 firms, the final sample comprised 185 companies after excluding inactive or non‐reporting cases.
Ángel Sabino Mirón Sanguino, Maria Pache Durán, Triana Arias Abelaira, María Beatriz Corchuelo Mártinez Azua   +3 more
wiley   +1 more source

Sustainable auditing governance in a changing landscape: Cross-country evidence on the effect of traditional and innovative audit mechanisms on fraud risk

Journal of Innovation & Knowledge
This study examines how audit-related governance mechanisms influence corporate fraud risk, utilising data from 1025 non-financial EU firms between 2018 and 2023. The dependent variable, fraud risk, is proxied by the Beneish M-Score.
Isabella Lucuț Capraș, Monica Violeta Achim, Birjees Rahat, Giuseppe Nicolò   +3 more
doaj   +1 more source

An Analysis of the Relationship between Audit Fees and Non-audit Fees [PDF]

The Arabian Journal of & Accounting., 2015
openaire   +1 more source

Greenwashing in the Spotlight: Synthesising Evidence on Unethical Environmental Claims and Future Pathways

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Firms are experiencing mounting pressure to report their environmental impact. Rather than disclosing their actual performance, however, some are engaging in unethical business (i.e., greenwashing) practices. Prior studies have contributed significantly to the greenwashing literature from varied perspectives, but a comprehensive understanding ...
Sher Jahan Khan, Norah Albishri, Bhumika Gupta, Piera Centobelli, Manlio Del Giudice   +4 more
wiley   +1 more source

Beyond Governance Attributes: How Fashion Companies Prepare Social Disclosure for the CSRD

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how social disclosure readiness emerges under the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) and investigates whether and how, corporate governance supports such readiness within the European fashion companies. By adopting a qualitative case‐study approach,
Sara Ianniello, Livio Cricelli, Serena Strazzullo   +2 more
wiley   +1 more source

IPO audit contingent fees and earnings reversal

China Journal of Accounting Research
This study investigates how contingent fees in initial public offering (IPO) audits affect earnings reversals. Using a sample of Chinese firms with IPOs, we find that higher contingent fees are associated with a greater likelihood of post-IPO performance
Du Yu, Ziwen Sun, Junwei Lu, Laifeng Yang   +3 more
doaj   +1 more source

Challenges in Implementing European Regulation on Water Reuse for Sustainable Agriculture

Environmental Policy and Governance, EarlyView.
ABSTRACT The Regulation (EU) 2020/741 on minimum requirements for water reuse is a key policy for sustainable water management under growing water scarcity in Europe. This paper examines expert perspectives on the challenges involved in implementing EU regulation for water reuse in agriculture, aiming to broaden existing research, which is largely ...
Patricia Allgaier, Roberta Maffettone, Kevin Grecksch   +2 more
wiley   +1 more source

Toward Comprehensive Climate Action: Assessing Mitigation Approaches Across Canadian Municipalities

Environmental Policy and Governance, EarlyView.
ABSTRACT Local governments are widely regarded as key leaders in the global response to climate change. Understanding if and how municipalities commit to climate mitigation is crucial for assessing their contribution to global emission‐reduction goals and identifying barriers to effective climate transitions.
Aryana Soliz, Adriane MacDonald, David Talbot, Eduardo Ordonez‐Ponce, Ying Zhou, Samantha Hall Linton, Amelia Clarke, Amr ElAlfy   +7 more
wiley   +1 more source