Results 131 to 140 of about 103,040 (311)

Exploring Sustainability Reporting Practices in an Emerging Market: Insights From Corporate Governance and Disclosure Tone

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The study examines how narrative disclosure tones (NDTs) and corporate governance mechanisms (CGMs) affect sustainability reporting practices (SRP) in an emerging economy. Data from 125 non‐financial firms in Pakistan, spanning 2011–2022, are utilized. SRP is measured using both GRI and the novel IFRS S1 standards‐based indices. Three NDTs are
Arshad Hasan, Usman Sufi, Franklin Nakpodia   +2 more
wiley   +1 more source

Does ESG Performance Reduce Default Risk in Insurance Firms? Evidence From Life and Non‐Life Sectors

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines whether environmental, social, and governance performance is associated with lower default risk in European insurance firms, and whether the strength of this association differs between life and non‐life business models.
S. Miani, M. Mantovani, E. Palmieri
wiley   +1 more source

CEO Overconfidence, Industry Competition, and ESG Performance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the interplay among CEO overconfidence, industry competition, and firms' ESG (Environmental, Social, and Governance) performance. With the growing importance of ESG management, firms are investing more in ESG initiatives as a strategic approach to mitigating downside risk. However, overconfident CEOs, characterized by their
Taehyung Kim, Jaeseog Na
wiley   +1 more source

Breadth at the Helm: Generalist CEOs and Corporate ESG Performance‐Evidence From China

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Drawing on the Upper Echelons Theory and the Imprinting Theory, this study conjectures that generalist CEOs may have a stronger tendency to pursue environmental, social and governance (ESG) goals. We perform multiple regression analyses with observations of Shanghai and Shenzhen A‐share listed companies from 2010 to 2023 in order to explore ...
Shanmei Luo, Chaofan Jin, Hongling Han, You Zhang, Yuqi Li   +4 more
wiley   +1 more source

The Distorting Arm's Length Principle [PDF]

To prevent profit shifting by manipulation of transfer prices, tax authorities typically apply the arm's length principle in corporate taxation and use comparable market prices to 'correctly' assess the value of intracompany trade and royalty income of ...
Christian Keuschnigg, Michael P. Devereux   +1 more
core  

When Sustainability Reporting Becomes a Strategy: The Impact of Financial Performance and Institutional Pressures From EU Sustainability Reporting Regulations on ESG Decoupling

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Mitigating environmental, social, and governance (ESG) decoupling is essential to advancing reliable sustainability disclosure and ensuring that ESG reporting fulfills its intended purpose. This study aims to provide critical insights into the organizational and contextual elements that could intensify or diminish ESG decoupling. Using a multi‐
Catarina Cepêda, Albertina Paula Monteiro, Cristina Aibar‐Guzmán   +2 more
wiley   +1 more source

Designing Governance for ESG: Incentive and Oversight Complementarities in Corporate Sustainability Performance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates how internal governance design supports credible ESG performance by distinguishing between Incentive and Oversight Architectures. Using 13,993 firm‐year observations of US nonfinancial firms from 2018 to 2024, we estimate fixed effects and two‐step system GMM models.
Beyza Gürel, Nehir Balci, Mustafa Reha Okur   +2 more
wiley   +1 more source

The Invisible Hand, the Visible Wound, and the Commercial Determinants of Health: Complicity of Commercial Entities and the Palestine Catastrophe. [PDF]

Int J Soc Determinants Health Health Serv
Mofizul Islam M.
europepmc   +1 more source

Criteria for the Linkage between the Act subject to Taxation and the Taxpayer (Nationality, Domicile or Residence or Source of Taxation) [PDF]

, 1994
Lehner, Moris
core   +1 more source

CEO Duality and Corporate Social Responsibility. A Literature Review With a Focus on Country Effects

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT In recent years, many researchers have become interested in the relationship between CEO duality (where one individual serves as both CEO and board chair) and CSR outcomes. Given the varied research results, this structured literature review concentrates on the country effects of this dynamic link.
Patrick Velte
wiley   +1 more source