Results 141 to 150 of about 9,027 (253)

Family Ownership and ESG Performance: The Moderating Role of Sustainability Committee and ESG‐Linked Executive Compensation

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Grounded in agency theory, this article examines the relationship between family ownership concentration and environmental, social, and governance (ESG) performance, and analyzes the moderating role of sustainable governance mechanisms. Specifically, it assesses whether sustainability committees and ESG‐linked executive compensation moderate ...
Pasquale Latella   +3 more
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

Poor quality of sewage water in Ukraine: a priority in post-war rebuilding. [PDF]

open access: yesSci Rep
Shcherbakov I   +7 more
europepmc   +1 more source

Orchestrating Green Transformation: How AI Adoption Enables Corporate Carbon Neutrality

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

Flood preparedness and public health policy, Greece. [PDF]

open access: yesBull World Health Organ
Mouchtouri VA   +33 more
europepmc   +1 more source

Family Control and Ownership, Corporate Culture, and ESG Performance in Thailand

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Motivated by the growing importance of environmental, social, and governance (ESG) performance in emerging markets, we examine how family control and ownership, together with corporate culture, influence the ESG performance of publicly listed firms in Thailand.
Sirimon Treepongkaruna   +2 more
wiley   +1 more source

Culture Matters: Board Gender Diversity and ESG Disclosure in Family Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study analyses how board gender diversity (BGD) affects ESG disclosure in family businesses, focusing on the moderating role of national cultural dimensions. It analyzes a sample of listed non‐financial firms operating in European Union countries.
Anna Maria Moisello   +2 more
wiley   +1 more source

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