Results 71 to 80 of about 604 (239)
Diversity, Inclusion, and Firm Performance: The Corporate Innovation Channel
ABSTRACT This paper examines whether corporate innovation—measured both as general innovative output and as environmental innovation—mediates the relationship between diversity and inclusion (D&I) and corporate financial performance (CFP). Prior research has documented positive, negative, and null associations between D&I and financial outcomes, but ...
Eleonora Monaco +3 more
wiley +1 more source
Who Cares About Carbon Performance Strategy? Ownership Structure as a Driver for Carbon Performance
ABSTRACT This research aims to highlight the empirical, theoretical, and corporate governance arguments employed in the academic literature that examines ownership structure as a determinant of carbon performance—a key element in contemporary climate governance frameworks.
Thicia Stela Lima Sampaio +2 more
wiley +1 more source
Mapping Sustainability Innovation Performance and Its Management: An Integrative Framework
ABSTRACT Sustainability innovation performance (SIP) has become central to how organizations innovate, yet the field remains fragmented: Terms are used inconsistently, measures are nonstandardized, and reviews rarely integrate its layers. Drawing on a systematic review of 53 peer‐reviewed articles, we develop the Sustainability Innovation Management ...
Claudia Löckner +2 more
wiley +1 more source
ABSTRACT Predicting corporate environmental violations remains a key challenge in practice and in environmental governance research. However, existing studies have largely focused on ex post associations between stakeholder pressures and realized environmental violations, offering limited insight into whether stakeholder pressures can be used ex ante ...
Xiaolan Chen +4 more
wiley +1 more source
Breaking Down Online and Digital Reporting Practices: A Research Map From Websites to Social Media
ABSTRACT This paper adopts a mixed research methodology, integrating bibliometric and systematic literature review (SLR) tools, to systematise the academic contributions and the different bodies of knowledge generated over the last decades on online and digital reporting practices, ranging from websites to social media.
Giuseppe Nicolò +3 more
wiley +1 more source
Taxing energy to tackle greenhouse gases: evaluating the role of financial risk in high-income economies. [PDF]
Hassan T.
europepmc +1 more source
CEO Duality and Corporate Social Responsibility. A Literature Review With a Focus on Country Effects
ABSTRACT In recent years, many researchers have become interested in the relationship between CEO duality (where one individual serves as both CEO and board chair) and CSR outcomes. Given the varied research results, this structured literature review concentrates on the country effects of this dynamic link.
Patrick Velte
wiley +1 more source
ABSTRACT In the discourse on environmental sustainability and energy security, energy management is an inevitable policy issue that requires research‐based solutions. Based on this, the present study contributes by examining the impact of environmental, social, and governance (ESG) uncertainty on energy consumption patterns in the USA from 2002 to 2024.
Naif Alsagr +2 more
wiley +1 more source
Commentaries on article 26 of the OECD Model Tax Convention: exchange of information
The information exchange clause contained in Article 26 of the OECD MTC has evolved to become an instrument that has effectively increased the possibilities of obtaining and exchanging information to fight tax avoidance and tax evasion. This may be inferred from analysis of the Ibero-American network of Double Taxation Conventions.
Castro Bosque, Marina +2 more
openaire +1 more source
ABSTRACT This study explores the role of green human resource management (GHRM) and employees' green behaviour (GB) in enhancing firms' green performance. Specifically, it investigates how GHRM practices contribute to improving the firm's overall environmental performance by fostering employees' GB.
María Isabel Barba‐Aragón +2 more
wiley +1 more source

