Results 171 to 180 of about 21,773 (245)

The Dynamics of ESG Peer Pressure and Corporate Resilience: Examining Through Firm‐Perceived EPU and Governance Efficiency Perspectives

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores how environmental, social, and governance (ESG) performance‐based peer pressure influences corporate resilience, with a focus on the moderating effects of firm‐perceived economic policy uncertainty (FEPU) and governance efficiency (GE).
Han Lu   +2 more
wiley   +1 more source

Exploring Social Value for Sustainability: A Revelatory Case Study

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Social value for sustainability has received considerably less attention in academia compared to environmental and economic value. To remedy this, our study explores social value for sustainability, investigating an organization dedicated to social and societal contributions through education and empowerment, studying social value at a youth ...
Anne‐Karen Hueske   +1 more
wiley   +1 more source

Uncovering ESG Ratings: The (Im)Balance of Aspirational and Performance Features

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Environmental, Social, and Governance (ESG) scores are crucial for evaluating corporate sustainability. However, the undisclosed and complex methodologies used by rating agencies have raised concerns about their reliability and consistency. This study replicates LSEG's ESG scoring methodology using machine learning to shed light on the key ...
Andrea Ferro   +2 more
wiley   +1 more source

The Influence of Gender Discrimination and Gender Equality on Corporate Tax Aggressiveness

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT In this paper, we examine whether gender diversity on board audit committees promotes socially responsible corporate tax behavior by analyzing the influence of female directors on aggressive tax strategies. We explore this relationship through the complementary lenses of agency and resource dependence theories.
David Castillo‐Merino   +1 more
wiley   +1 more source

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