What Drives CSR Performance: Structures, Declarations or Values?
ABSTRACT Sustainability and corporate social responsibility (CSR) are increasingly central to strategic management, yet a gap persists between formal commitments and actual practice. The study explores the structural and value‐based predictors of the institutional integration of CSR and sustainability, with a focus on the mediating role of the CSR ...
Pavla Vrabcová +3 more
wiley +1 more source
An ambitious global goal on adaptation for heritage. [PDF]
Simpson N +6 more
europepmc +1 more source
Governance Drivers of Fossil Fuel Divestment: Evidence From Global Banks
ABSTRACT Climate change poses increasing transition risks for the banking sector, as financial institutions remain exposed to fossil fuel activities despite growing sustainability commitments. This study examines whether corporate governance influences banks' decisions to adopt fossil fuel divestment policies.
Rosella Carè +3 more
wiley +1 more source
A novel method based on clustering and decision-making for construction project portfolio selection. [PDF]
Khalilzadeh M, Taebi P, Heidari A.
europepmc +1 more source
Cultural Pathways to Sustainability: How Organizational Cultures Shape Firms' ESG Performance
ABSTRACT Understanding how organizational culture shapes firms' environmental, social, and governance (ESG) performance is essential for advancing effective sustainability management. Culture reflects shared values and norms that shape how firms enact ESG principles.
Marianna Delegach +2 more
wiley +1 more source
Hidden community interlayer spillover detection in financial multilayer networks: Generalization of hierarchical clustering to multilayer networks. [PDF]
Ardalankia J +3 more
europepmc +1 more source
Digital and Gender Attributes of IC in Sustainability Reporting of Italian Firms
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
Financial trading decision model based on deep reinforcement learning for smart agricultural management. [PDF]
Fan D, Ab Razak NH, Soh WN.
europepmc +1 more source
ABSTRACT The relationship between board governance and corporate carbon emission disclosure remains persistently inconsistent across the empirical literature, despite decades of accumulated evidence. Drawing on agency, stakeholder, legitimacy, institutional, and upper echelons perspectives within a single analytical framework, we conduct a three‐level ...
Mohamed Hegazy +2 more
wiley +1 more source
Interpretable multimodal reasoning for robo-advisory: the FinErva framework. [PDF]
Chi J.
europepmc +1 more source

