Results 241 to 250 of about 132,222,665 (304)

CSR Sustainability Reporting and Enterprise Value: The Moderating Role of Regulatory Quality in the European Policy Landscape

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The study looks into the relationship between the extent of CSR Sustainability Reporting and Enterprise Value (EV) among European listed companies. The introduction of the Corporate Sustainability Reporting Directive (CSRD) 2022/2464/EU and the European Sustainability Reporting Standards (ESRS) has significantly heightened the demand for ...
Chiara Pia Saraò   +3 more
wiley   +1 more source

Leaders or Followers? Individual‐Level Sustainability Orientations on Corporate Social Responsibility and Their Theoretical Drivers

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Although the literature on Corporate Social Responsibility (CSR) increasingly recognizes the coexistence of multiple theoretical frameworks at the organizational level, little is known about how individual professionals internalize and combine these frameworks in managerial practice. This study fills this gap by analyzing management engineers,
Idiano D'Adamo   +2 more
wiley   +1 more source

CSR and Sustainability Drivers and Barriers: Does Business Context Matter?

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study aims to provide a comprehensive picture on CSR and sustainability drivers and barriers, proposing a comparison between CSR and sustainability literature, and family business (FB) studies. It employed a Systematic Literature Review (SLR) of 502 peer‐reviewed publications and adopted two analytic approaches: bibliometrics and manual ...
Tooleni Loteni Vista Gosbert   +2 more
wiley   +1 more source

The Institutionalization of REIT Sustainability Reporting: Cross‐Country Evidence From ESG Disclosure Regimes and Building Sustainability Policies

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the institutionalization and textual evolution of sustainability reporting among listed real estate investment trusts (REITs) in the United States, the United Kingdom, Australia, Singapore, and Japan between 2020 and 2025.
Seonghun Min
wiley   +1 more source

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