Results 171 to 180 of about 608,615 (263)

When Sustainability Reporting Becomes a Strategy: The Impact of Financial Performance and Institutional Pressures From EU Sustainability Reporting Regulations on ESG Decoupling

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Mitigating environmental, social, and governance (ESG) decoupling is essential to advancing reliable sustainability disclosure and ensuring that ESG reporting fulfills its intended purpose. This study aims to provide critical insights into the organizational and contextual elements that could intensify or diminish ESG decoupling. Using a multi‐
Catarina Cepêda   +2 more
wiley   +1 more source

CSR Symbolism in Consumer‐Brand Identification in Fostering Brand Trust and Evangelism

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Based on the construal level theory, we proposed a conceptual model linking the relationships between perceived symbols in CSR communication, consumer‐brand identification, brand trust, and brand evangelism. We collected the data from the U.S. national population and employed an experimental design.
Md Merajur Rahman, Swagata Chakraborty
wiley   +1 more source

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley   +1 more source

The mystery of the Girl with a Pearl Earring. [PDF]

open access: yesJ Eur Acad Dermatol Venereol
Girolomoni G, Gisondi P, Maurelli M.
europepmc   +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

Greenwashing in the Spotlight: Synthesising Evidence on Unethical Environmental Claims and Future Pathways

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Firms are experiencing mounting pressure to report their environmental impact. Rather than disclosing their actual performance, however, some are engaging in unethical business (i.e., greenwashing) practices. Prior studies have contributed significantly to the greenwashing literature from varied perspectives, but a comprehensive understanding ...
Sher Jahan Khan   +4 more
wiley   +1 more source

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