Results 141 to 150 of about 25,858 (301)
Determinants of Corporate Carbon Disclosure: A Systematic Framework and Agenda for Future Research
Accounting &Finance, EarlyView.ABSTRACT Companies are increasingly expected to act swiftly to reduce their environmental impact and disclose detailed information about their carbon emissions. This study develops a multidimensional framework that links external factors and internal organisational conditions shaping the adoption and promotion of carbon disclosure.
Teresa Izzo +3 more
wiley +1 more source
A Lost Decade for Corporate Governance? What’s Changed, What Hasn’t, and Why [PDF]
Analysis of Japanese corporate law reveals a striking amount of formal institutional change in the past ten years, occurring at an ever-accelerating pace.
Milhaupt, Curtis
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Accounting &Finance, EarlyView.ABSTRACT This study examines the relationship between voluntary carbon assurance (VCA) and carbon management system quality (CMSQ). Using a sample representing more than 40 countries over the period 2011–2018, we show empirically that firms with superior CMSQ tend to adopt VCA to show their commitment to a green transition to a decarbonised business ...
Jibriel Elsayih +3 more
wiley +1 more source
Accounting &Finance, EarlyView.ABSTRACT Climate change is a global challenge with far‐reaching implications for firms and capital markets. This study examines whether ownership by socially responsible investors (SRIs) enhances firms' resilience to climate shocks. Focusing on transition and physical climate risks, we analyse whether SRI ownership reduces firms' stock return ...
Alejandro J. Useche +3 more
wiley +1 more source
Shareholder Primacy and the Trajectory of UK Corporate Governance [PDF]
Core institutions of UK corporate governance, in particular those relating to takeovers, board structure and directors’ duties, are strongly orientated towards a norm of shareholder primacy.
John Armour +2 more
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What political theory can learn from conceptual engineering: The case of “corruption”
American Journal of Political Science, EarlyView.Abstract Conceptual change is commonplace in political theory. Recent scholarship argues that improving a concept, or “engineering” it, can sharpen its normative and explanatory power. This article illustrates what political theory can learn from conceptual engineering (CE) by examining the evolution of “corruption” as a case study.
Emanuela Ceva, Patrizia Pedrini
wiley +1 more source
Further Considerations Needed to Assess Reshoring: Its Impact on Host Communities
Business Ethics, the Environment &Responsibility, EarlyView.ABSTRACT After several decades of offshoring, reshoring is becoming an emergent strategy in many countries and industries. Both governments compel firms to reshore their production to their home countries as firms find, in some cases, that it is more profitable for them to do so.
Fernando Merino
wiley +1 more source
Firms, activist attacks, and the forward-looking management of reputational risks. [PDF]
Strateg Organ, 2023 Amer E, Bonardi JP.
europepmc +1 more source
Mitigating Cultural Constraints on Environmental Performance With Women on Boards During Crises
Business Ethics, the Environment &Responsibility, EarlyView.ABSTRACT Existing management literature has acknowledged the intricate interplay between board gender diversity (BGD), national culture, and environmental performance (EP). However, the COVID‐19 pandemic offers an unprecedented context to reexamine these relationships.
Aranthy Sabaratnam +3 more
wiley +1 more source