Results 181 to 190 of about 14,826 (260)

Does ESG Drive Performance or Does Performance Enable ESG? Evidence of Reverse Causality From Korean Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The Environmental, Social, and Governance (ESG)‐performance literature has grown substantially, yet a fundamental question remains underexplored: do ESG investments improve firm performance, or do high‐performing firms simply invest more in ESG? We empirically address this question using panel vector autoregression with Granger causality tests
Jiyeon Kim, Wooyoung Yang
wiley   +1 more source

Mapping Corporate Environment, Social, and Governance Discourses: Analysis of Korean Companies' Sustainability Reports (2014–2024)

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporations increasingly use Environmental, Social, and Governance (ESG) reports to articulate their commitments, priorities, and performance in sustainability governance. This study examines how Korean firms have configured and reconfigured their sustainability discourses across industries and time using 634 sustainability reports (2014–2024)
Taedong Lee, Sinjae Kang, Dian Wahyu Utami, Bohae Na   +3 more
wiley   +1 more source

Talk or Walk: Evidence on the Impact of Green Reporting on Corporate Green Growth

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study presents novel insights on modeling whether green reporting is merely talk or effectively drives corporate green growth, which is an essential factor for sustainable development and addressing environmental and climate‐related challenges.
Shengying Shi, Hamdan Al‐Jaifi
wiley   +1 more source

On Tax Reform

Economic Policy (in Russian), 2017
openaire   +1 more source

Fiscal Impact of Public Policy on Costs of the Medicare ESRD Program. [PDF]

J Am Soc Nephrol
Wilk AS, Drewry KM.
europepmc   +1 more source

CEO Age and Corporate Environmental Performance: Evidence From French Listed Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates the impact of CEO age on corporate environmental performance in the case of France, a country characterized by a strong commitment to sustainable development, emphasis on gender diversity, and elitism in the selection of corporate leaders. Using a sample of French firms listed on Euronext Paris between 2006 and 2024, we
Mehwish Yousaf, Pascal Nguyen
wiley   +1 more source

How Have Alcohol Producers Changed the Alcohol Content of Their Products? A Descriptive Analysis of Reformulation in the Off-Trade Alcohol Market in Great Britain, 2018-2025. [PDF]

Drug Alcohol Rev
Angus C, Wilson L, Jackson S, Critchlow N, Leeming G, Brown J, Holmes J.   +6 more
europepmc   +1 more source

Drivers of Sustainability Disclosure in the Healthcare Sector: Empirical Evidence From Portugal

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the determinants of online sustainability disclosure in the Portuguese public hospital sector, contributing to the growing literature on sustainability disclosure in healthcare organizations from a context that remains largely underexplored.
Yolanda Ramírez, Francisco Montero
wiley   +1 more source

Obesity in Brazil: 214 million reasons to act. [PDF]

Arch Endocrinol Metab
Halpern B, Melo ME.
europepmc   +1 more source

Beyond Reputation: A Function for CSR in the Age of Systemic Crises. Evidence From the Italian Business Landscape

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporate Social Responsibility (CSR) and Corporate Sustainability (CS) are historically distinct constructs that have converged to the point of conceptual confusion. This paper operates within the CSR tradition, arguing that authentic CS is structurally impossible without the ethical foundation CSR provides.
Massimo Franchi
wiley   +1 more source