Results 191 to 200 of about 2,923,260 (299)

Board Composition and Corporate Waste Generation: A Cross‐Country Analysis of Tenure, Cultural Diversity, and Director Skills

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporate waste generation is a material environmental outcome embedded in firms' production technologies, process design, resource use, and managerial execution. Although boards do not directly manage operational waste, they may shape waste‐related outcomes through strategic oversight, environmental investment approval, target‐setting, and ...
Hala Zaidan   +3 more
wiley   +1 more source

Abnormal Sustainability Reporting Tone and the Value Relevance of Accounting Fundamentals

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates whether and how abnormal sustainability reporting tone is associated with the firm's market value and conditions the value relevance of accounting fundamentals. Building on impression‐management theory, the value relevance literature, and recent advances in textual analysis, we focus on the discretionary component of ...
Alessandra Allini   +3 more
wiley   +1 more source

Corporate‐Community Land Governance for Peace: A Governance Materiality Framework for CSR, ESG, and Sustainable Agribusiness

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Within corporate social responsibility (CSR) and environmental, social, and governance (ESG), there is a gap. This paper aims to fill that gap by building on a previous empirical study. It introduces the Land Governance Materiality Framework (LGMF), which redefines land governance as a critical governance skill that impacts ESG performance ...
Ifedayo Grace Malachi, Reza Eslamipoor
wiley   +1 more source

SDG Reporting in Spanish Listed Companies: A Longitudinal Industry‐Level Analysis Using Natural Language Processing (2018–2023)

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study analyzes the evolution of Sustainable Development Goal (SDG) disclosure among IBEX 35 companies between 2018 and 2023, combining natural language processing for disclosure measurement with negative binomial generalized linear mixed models incorporating financial and governance controls.
Francisco Aguado‐Correa   +5 more
wiley   +1 more source

Responsible Banking Under Twin Transition: FinTech M&As, ESG Strategy, and Bank Performance

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper investigates how banking innovation strategies, namely FinTech M&As and ESG practices, affect bank performance under rising competitive pressures and regulatory complexity. Using a unique dataset of 543 listed banks across 49 countries from 2000 to 2023, we analyse whether these strategic investments enhance banks' profitability ...
G. B. Ferilli, Y. Altunbas, E. Palmieri
wiley   +1 more source

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