Results 161 to 170 of about 560,501 (281)

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

open access: yesCorporate 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   +2 more
wiley   +1 more source

Environmental Management Control Systems and Environmental and Economic Performance: Do Country Characteristics Matter?

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Using an integrated framework that combines the natural resource‐based view with contingency theory, this study examines how environmental management control systems (EMCS) build multinational firms' environmental capabilities and balance their environmental and economic performance while accounting for cross‐country contextual conditions.
Kimitaka Nishitani   +4 more
wiley   +1 more source

Relational Capital and Sustainable Development in Developing Economies: A Systematic Review of Pathways, Practises and Impacts

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study critically examines the role of relational capital (RC) in shaping the sustainable development of small and medium‐sized enterprises (SMEs). Although RC is widely recognised as a strategic resource, existing evidence remains fragmented, context‐dependent and theoretically underdeveloped.
Rana Kayyal, Ali Meftah Gerged
wiley   +1 more source

The AI Sustainability Paradox: How Verification and Regulation Synergize to Curb Greenwashing in Emerging Markets

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Artificial intelligence (AI) reflects a paradox for corporate sustainability: it provides tools for genuine socio‐economic improvement and enables greenwashing at scale. This study examines this duality in emerging Asian markets, where rapid AI adoption coincides with evolving regulatory regimes.
Ashutosh Yadav, Simplice A. Asongu
wiley   +1 more source

How Firms ‘Speak’ Social: Disclosure Posture as a Stable Strategic Communication Construct in ESG Reporting

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Why do firms subject to identical ESG reporting requirements nevertheless ‘speak’ the Social pillar in different ways? Some foreground numerical indicators; others rely on narrative accounts of policies, systems and stakeholder engagement. This variation in disclosure form, rather than in disclosure coverage, motivates this exploratory study ...
Laurence L. Delina, Leslie Anne L. Yasis
wiley   +1 more source

Towards Equivalence of Care: Integrating Custodial Settings Into Alcohol and Other Drug Strategies in Australia. [PDF]

open access: yesDrug Alcohol Rev
Naren T   +8 more
europepmc   +1 more source

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