Results 181 to 190 of about 2,923,260 (299)

Sustainability Disclosure and Firm Value: External ESG Evaluation and the Role of Advertising Intensity

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines whether sustainability reporting becomes relevant to firm value partly through externally evaluated ESG performance and whether this process varies with firms' communication environments. Using firm‐year data on Korean listed firms from 2019 to 2021, we estimate regression models with year and industry fixed effects and ...
Jaehyun Park, Hyuk Kwon
wiley   +1 more source

Syntactic language change in English and German: Metrics, parsers, and convergences. [PDF]

PLoS One
Chen Y, Zhao W, Breitbarth A, Stoeckel M, Mehler A, Schlechtweg D, Eger S.   +6 more
europepmc   +1 more source

Culture Matters: Board Gender Diversity and ESG Disclosure in Family Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study analyses how board gender diversity (BGD) affects ESG disclosure in family businesses, focusing on the moderating role of national cultural dimensions. It analyzes a sample of listed non‐financial firms operating in European Union countries.
Anna Maria Moisello, Pietro Gottardo, Giovanna Gavana   +2 more
wiley   +1 more source

Carefully Tailored: Doctrinal Methods and Empirical Contributions. [PDF]

Oxf J Leg Stud
Theil S.
europepmc   +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

Devolution, National Pluralism and the Role of the UK Supreme Court. [PDF]

Oxf J Leg Stud
Tirapu-Sanuy JM.
europepmc   +1 more source

The European Union's Corporate Sustainability Reporting Directive as Enforced Institutional Change

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The year 2025 marked an important phase in the implementation of the Corporate Sustainability Reporting Directive (CSRD) with companies of a certain size in the European Union (EU) being obliged to report for the first time under CSRD rules.
Taina Tervonen, Laura Kainiemi, Jarkko Levänen   +2 more
wiley   +1 more source

Protecting Europe's prevention infrastructure in the next EU budget. [PDF]

Eur J Public Health
Armocida B, Klepp KI, Tolonen H.
europepmc   +1 more source

Towards a Biodiversity Positive Business Strategy: The MCRV (Monitoring, Conserving, Restoring, Valorizing) Framework

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Despite mounting regulatory pressure and growing scientific consensus on biodiversity loss, most corporate action remains reactive, fragmented, and strategically peripheral. Existing frameworks address what firms should report rather than how they can build the organizational capabilities required to act strategically.
Jacopo Cricchio, Valentina Cucino, Alberto Di Minin, Gianmaria Ontano, Andrea Piccaluga   +4 more
wiley   +1 more source

Strategic Integration or Compliance Lag? Mapping Trends and Evolution of SBSC Through the Lens of the ESRS Framework

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The sustainability balanced scorecard (SBSC) has become an influential framework for integrating sustainability into strategic management. Despite its growing adoption, research remains fragmented, and insufficiently aligned with the sustainability regulatory frameworks.
Biagio Maria Amico, Rafaela Gjergji, Valentina Lazzarotti   +2 more
wiley   +1 more source