Results 121 to 130 of about 3,526,413 (245)
Drawing on goal systems theory (Kruglanski et al., 2002), this preregistered study explored the relationships between political and non-political goals among individuals with varying levels of political engagement.
Joanna Grzymala-Moszczynska +5 more
doaj +1 more source
Strategic Approaches to ESG Reporting: Analysing ESG Disclosures of Listed Companies
ABSTRACT This study adopts an exploratory approach to examine how firms communicate strategic orientation through ESG disclosures. Using a validated dictionary of exploration and exploitation language, we analyse 278 ESG reports from all UAE‐listed companies between 2020 and 2023, classifying ESG disclosures as exploration‐dominant, exploitation ...
Cintia Külzer‐Sacilotto +1 more
wiley +1 more source
ABSTRACT The intersection between corporate entities and political institutions—commonly referred to as corporate political connections (CPCs)—significantly influences firms' strategic conduct and their environmental obligations. Although academic interest in this area has grown, the ethical dimensions of CPCs in relation to environmental ...
Ahmed A. Elamer +2 more
wiley +1 more source
Clawback Policy Performance and Climate Change–Related Disclosures: Evidence From Australia
ABSTRACT This study examines the association between the strength of remuneration clawback policies and climate change disclosure performance (CCDP) among Australian nonfinancial firms over the period 2008–2022. Grounded in agency theory, signalling theory and governance complementarity, the findings show that stronger clawback provisions are ...
Baban Eulaiwi +5 more
wiley +1 more source
ABSTRACT Corporate sustainability research is rich but fragmented where influential frameworks illuminate important aspects of sustainability dynamics, yet they are often used in parallel rather than connected through a shared explanatory logic of change. This paper addresses that corporate sustainability puzzle through a targeted literature review and
Omaima A. G. Hassan
wiley +1 more source
Understanding and Augmenting Institutional Shareholder Activism: A Comparative Study of the UK and China [PDF]
Institutional shareholder participation has long been considered as vital to good corporate governance in the UK, and increasingly recognized as, at least potentially, an important part of Chinese corporate governance too.
GONG, BO
core
ABSTRACT Given the growing pressure for indigenous stakeholder engagement, this paper explores the extent and nature of indigenous stakeholder engagement disclosures in the sustainability reporting of Australian mining companies. Drawing on stakeholder theory and legitimacy theory, this study explores how large Australian mining companies disclose ...
Md. Moazzem Hossain +5 more
wiley +1 more source
ABSTRACT There is extensive literature on the relationship between corporate governance (CG) and firms' environmental performance (EP). However, the empirical findings remain somewhat equivocal. A variety of theoretical approaches have been utilised to provide a suitable basis for explaining the causal relationship, including legitimacy theory ...
Lukas Horner, Michael Grüning
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
ABSTRACT While much research stresses the importance of stakeholder involvement and inter‐organizational collaboration in sustainable business model innovation, less is known about the dynamics and actor roles of these collaborative processes. This article investigates one particular role in the process: the orchestrator, a role taken by secondary ...
Leonie Schlüter
wiley +1 more source

