Results 131 to 140 of about 37,244 (255)

Breaking Down Online and Digital Reporting Practices: A Research Map From Websites to Social Media

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
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

Breadth at the Helm: Generalist CEOs and Corporate ESG Performance‐Evidence From China

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Drawing on the Upper Echelons Theory and the Imprinting Theory, this study conjectures that generalist CEOs may have a stronger tendency to pursue environmental, social and governance (ESG) goals. We perform multiple regression analyses with observations of Shanghai and Shenzhen A‐share listed companies from 2010 to 2023 in order to explore ...
Shanmei Luo   +4 more
wiley   +1 more source

Speaking About Artificial Intelligence for Sustainability—How Employees’ Perception of Credibility Shapes Their Initial Attitudes Toward AI Adoption

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Companies increasingly claim to adopt artificial intelligence (AI) not only for economic but also for ecological and social purposes. However, in light of rising greenwashing, bluewashing, and ethics washing, the impact of the communicated rationale on employees' initial attitude toward AI introduction remains unclear.
Marco Baumgartner   +3 more
wiley   +1 more source

Digital and Gender Attributes of IC in Sustainability Reporting of Italian Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Italian listed enterprises increasingly rely on intellectual capital (IC) to enhance competitiveness and sustainability performance. As IC, comprising human, structural, and relational capital, is rarely recognised in financial statements due to the lack of standardised frameworks, its disclosure has gained relevance in sustainability ...
Alessandra Buonasera, Simona Catuogno
wiley   +1 more source

Does ESG Uncertainty Matter for Renewable and Nonrenewable Energy Consumption? Policy Implications in the Context of SDG 7 and SDG 13

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
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

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