Results 131 to 140 of about 20,057 (216)

From Green Strategy to Sustainable Development: Corporate Efforts Toward SDG 12 and SDG 13

open access: yesSustainable Development, EarlyView.
ABSTRACT Firms are increasingly integrating United Nations Development Goals 12 (Responsible consumption and production) and 13 (Climate action) as a part of their sustainability strategies. However, prior research has rarely examined how these SDGs interact as a unified capability rather than as isolated practices.
Post Raj Pokharel
wiley   +1 more source

Corporate Social Responsibility (CSR) and Tax Avoidance: A Literature Review on Contextual Factors

open access: yesSustainable Development, EarlyView.
ABSTRACT As empirical research on the relationship between corporate social responsibility (CSR) and tax avoidance has stressed heterogeneous results, this literature review focuses on contextual factors of this dynamic link. Seventy‐three peer‐reviewed archival studies on that topic are identified, leading to either a positive or a negative impact of ...
Patrick Velte
wiley   +1 more source

Corporate Social Responsibility and Corporate Misconduct: A Review of Empirical Research and Future Research Recommendations

open access: yesSustainable Development, EarlyView.
ABSTRACT This study reviews 54 empirical‐quantitative (archival) articles on the relationship between corporate social responsibility (CSR) outcomes and corporate misconduct. Based on the moral licensing and moral track hypotheses, we distinguish between CSR performance, reporting, and assurance on the one hand and between financial and CSR‐related ...
Patrick Velte
wiley   +1 more source

The Ethical Dimensions of Climate Change: Rethinking Justice, Responsibility, and Collective Obligation

open access: yesSustainable Development, EarlyView.
ABSTRACT Climate change is one of the most profound ethical and existential challenges of the 21st century. Beyond its physical, economic, and environmental consequences, it raises fundamental moral questions about justice, equity, responsibility, and the right to a livable planet.
Jacob Kwakye
wiley   +1 more source

Investor Heterogeneity, Sustainable Board Governance, and Corporate Social Responsibility Performance: Empirical Evidence From Europe

open access: yesSustainable Development, EarlyView.
ABSTRACT This study applies an agency‐theoretical lens to examine how investor heterogeneity, specifically institutional, foreign, and domestic ownership, influences corporate social responsibility (CSR) performance. Drawing on extensions of classical agency theory that account for heterogeneous shareholder preferences and principal‐principal conflicts,
Maximilian Focke
wiley   +1 more source

National Policy Coherence Counts for Reducing Inequality in Global Climate and Development Agendas

open access: yesSustainable Development, EarlyView.
ABSTRACT International institutions promote policy coherence as crucial to the effective and fair implementation of global sustainability agendas, though the evidence for its benefits is slim. We present here the first systematic cross‐country dataset on the consequences of national government efforts to promote policy coherence for vulnerable groups ...
Katherine Browne   +10 more
wiley   +1 more source

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