ABSTRACT This study examines the relationship between board independence and corporate social responsibility (CSR) outcomes. Based on legitimacy theory, we conducted a structured literature review of 167 archival studies to analyze the influence of board independence on CSR performance and reporting.
Patrick Velte
wiley +1 more source
Affirmative action, financial support, and medical residency outcomes in Brazil: evidence from a national linked cohort study, 2018-2024. [PDF]
Mosquera PS +4 more
europepmc +1 more source
Seats at the Table, Shifts in the Actions: Board Gender Diversity and Climate Activism
ABSTRACT As regulatory and stakeholder pressures intensify, firms are increasingly expected to move beyond symbolic sustainability commitments towards corporate climate activism. This concept refers to the active institutionalisation of climate‐focused mechanisms such as external assurance, board oversight and climate‐linked incentives.
Md Tanvir Hamim, Rasim Simsek
wiley +1 more source
Accounting of provincial horizontal carbon eco-compensation standard under multiple participation scenarios. [PDF]
Chen J, Wang K, Yang C, Wang H, Bai Y.
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
Urban carbon emissions: evolution, analysis, and application based on 53-year data. [PDF]
Ding Y +5 more
europepmc +1 more source
ABSTRACT This study explores the role of green human resource management (GHRM) and employees' green behaviour (GB) in enhancing firms' green performance. Specifically, it investigates how GHRM practices contribute to improving the firm's overall environmental performance by fostering employees' GB.
María Isabel Barba‐Aragón +2 more
wiley +1 more source
Results of electoral quota system application in Peru
Rocío Villanueva Flores
doaj +1 more source
A direct comparison of the measurement properties of the PROMIS-16 and EQ-5D-5L in the U.S. general population. [PDF]
Pham M, Craig BM, Peasgood T, Rencz F.
europepmc +1 more source
Orchestrating Green Transformation: How AI Adoption Enables Corporate Carbon Neutrality
ABSTRACT As carbon neutrality has become a central goal of global climate governance, how firms achieve low‐carbon transformation has emerged as a critical research issue. However, prior studies have primarily focused on macro‐ or industry‐level analyses, offering limited and fragmented insights into how digital technologies—particularly AI—affect firm‐
Xiaonan Dong, Sungjin Son
wiley +1 more source

