Results 281 to 290 of about 305,862 (344)

Patterns and Drivers of Spanish Corporate Commitment to the UN Global Compact: A Quantitative Approach

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper presents a quantitative assessment of Spanish companies' commitment to the United Nations Global Compact (UNGC) and the Sustainable Development Goals (SDGs). Analyzing over 1000 participating firms, we identify prioritization patterns and examine structural factors influencing SDG adherence.
Juan Laborda, Juan Pérez
wiley   +1 more source

Board Composition, Sustainability Reporting, and the Moderating Role of a Contextual Issue: Evidence From an Emerging Country

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the impact of board composition (BC) on sustainability reporting (SR) in financial firms listed on the Dhaka Stock Exchange (DSE), with a focus on the moderating role of non‐performing loans (NPLs). Using 421 firm‐year observations from 49 firms (2016–2024) and an ordinary least squares (OLS) regression model, the results ...
Sumon Kumar Das, Prome Akter
wiley   +1 more source

When Diversity Meets Family Owners: ESG Performance in European Publicly Listed Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates how the interaction between board diversity and family as owners shapes firms' ESG performance. Prior research has established that board diversity fosters more informed, ethical, and stakeholder‐oriented decision‐making, thereby enhancing corporate legitimacy and responsiveness to diverse stakeholder expectations ...
Giorgia Maria D'Allura   +3 more
wiley   +1 more source

ESG Divergence and Ownership Imbalance: Rethinking Sustainability Value Creation in Mergers and Acquisitions

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper examines how mergers and acquisitions (M&As) affect post‐deal sustainability outcomes by introducing the novel construct of ESG divergence, defined as the distance between acquirer and target firms' pre‐deal ESG profiles. While M&As are increasingly used to accelerate sustainability integration, their ESG impact remains ambiguous ...
Ilaria Galavotti, Donatella Depperu
wiley   +1 more source

Tirzepatide and the NHS: are we creating a two-tier obesity treatment system? [PDF]

open access: yesBr J Gen Pract
Dobbie LJ   +4 more
europepmc   +1 more source

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