Results 171 to 180 of about 1,932,802 (205)

The Impacts of Chief Sustainability Officers' Structural Power on Corporate Social Responsibility Performance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Extant literature assumes that powerful executives can wield their influence with minimal opposition from lower‐power actors. We reconsider this assumption by incorporating the coalitional view in which lower‐power actors can mobilize coalitions to resist.
Nhan Huong Nguyen, Chenyang Li, Jihoon Shin   +2 more
wiley   +1 more source

Do CSR Efforts Reduce Environmental Decoupling: Evidence From S&P 500 Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates the impact of Corporate Social Responsibility (CSR) committees and CSR‐focused employee training on environmental decoupling. Using panel data of 2489 firm‐year observations from S&P 500 firms between 2009 and 2022, we employ fixed‐effects models to examine how CSR governance mechanisms influence the alignment between ...
Burcu Gürol, Yan Wang, Gerçek Özparlak   +2 more
wiley   +1 more source

Unveiling the Nexus Between Board Gender Diversity, CSR and Financial Performance: Evidence From an Emerging Economy

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the nexus between board gender diversity (BGD), corporate social responsibility (CSR) performance, and financial outcomes in the context of an emerging country, Türkiye. The sample consists of Turkish non‐financial firms listed on Borsa Istanbul for the period 2008–2023.
Merve Kilic Karamahmutoglu, Havvanur Feyza Kaya   +1 more
wiley   +1 more source

Firm‐Level Tournament Incentives and Social Decoupling: Evidence From the United States

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates whether tournament‐based executive incentives exacerbate social decoupling. Using 4468 firm‐year observations from S&P 500 firms between 2010 and 2022, we find that stronger tournament incentives are associated with higher levels of social decoupling. This association is stronger in firms without ESG‐linked compensation,
Mohamed Khalifa, Ahmed Aboud, Soad Kh. Ali   +2 more
wiley   +1 more source

A Meta‐Analytic Review of Board Characteristics and Carbon Emission Disclosure: The Moderating Effect of Contextual Factors

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The relationship between board governance and corporate carbon emission disclosure remains persistently inconsistent across the empirical literature, despite decades of accumulated evidence. Drawing on agency, stakeholder, legitimacy, institutional, and upper echelons perspectives within a single analytical framework, we conduct a three‐level ...
Mohamed Hegazy, Diego Prior, Mahmoud Zarea   +2 more
wiley   +1 more source

Symbolic Versus Substantive ESG Practices: A Systematic Review and Integrative Framework

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT ESG reporting is widespread, but symbolic commitments do not always reflect substantive practices. This study conducts a systematic literature review of 62 empirical articles published between 2021 and 2025 to synthesize the main determinants and consequences of this disclosure–performance misalignment in ESG reporting (commonly referred to as
Cristina Alexandrina Ştefănescu, Andra Larisa Suciu   +1 more
wiley   +1 more source

When CSR Gaps Become Competitive Signals: How CEO Motivation Shapes Competitive Dissimilarity

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Prior research has primarily examined corporate social responsibility (CSR) directed toward stakeholders such as investors, consumers, and regulators, signaling trustworthiness and positive moral character. However, nonmarket strategies such as CSR may also be interpreted by firms in relation to competitors, suggesting that CSR may influence ...
Sascha P. Klein
wiley   +1 more source

Who Governs Giving?: Executive Educational Backgrounds and the Adoption of Employee‐Led Corporate Social Responsibility

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Matching‐gift programs institutionalize employee‐led CSR by amplifying employees' voluntary donations. Yet we know relatively little about what promotes the adoption of these decentralized forms of corporate social engagement. Drawing on upper echelons theory, this study argues that executives with STEM educational backgrounds tend to favor ...
Jungwon Min
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

Firm‐Level Corporate Social Responsibility and Employees' Affective Outcomes: A Multilevel Approach

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study advances research on corporate social responsibility (CSR) and employees' work attitudes by distinguishing between employee‐level CSR perceptions and firm‐level CSR practices. Prior research has mainly focused on how employees' perceptions of CSR relate to their affective outcomes; this study extends that perspective by jointly ...
Alexander C. Kraaij, Agnieszka Paruzel, Arnoud de Jong   +2 more
wiley   +1 more source