Results 241 to 250 of about 2,783,932 (298)

When Aviation CSR Efforts Are Not Enough: How Do We Inspire Airline Passengers to Offset Their Travel Footprints?

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Voluntary carbon offsetting programs (VCOPs) are available for airline passengers who want to take action and offset their scope 3 emissions. Yet, their uptake is very limited. In this study, we propose an integrated theoretical model involving the norm activation theory and protection motivation theory to understand airline passengers ...
Eric Tchouamou Njoya   +4 more
wiley   +1 more source

Abnormal Sustainability Reporting Tone and the Value Relevance of Accounting Fundamentals

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates whether and how abnormal sustainability reporting tone is associated with the firm's market value and conditions the value relevance of accounting fundamentals. Building on impression‐management theory, the value relevance literature, and recent advances in textual analysis, we focus on the discretionary component of ...
Alessandra Allini   +3 more
wiley   +1 more source

Environmental Transparency Through Digital Transformation: Evidence on Carbon Disclosure Quality From China's Heavy‐Polluting Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The rise of digital transformation (DT) has become an important driver of transparency in corporate environmental disclosure. Whether and how DT is related to the improvement of carbon information disclosure quality, particularly in heavily polluting firms that may have both information and symbolic roles, is still controversial.
Ruixiang Xue   +2 more
wiley   +1 more source

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