Results 141 to 150 of about 6,618 (225)
ABSTRACT This study theorises and empirically tests performative purpose alignment theory (PPAT), which conceptualises corporate purpose as a performative artefact materialised through discursive and multimodal signals. To operationalise this, we introduced the SDG–Purpose Alignment Index (SPAI), a computational construct that quantifies the thematic ...
Augustine Okeke, Ifeanyi Ugbebor
wiley +1 more source
ABSTRACT The intersection between corporate entities and political institutions—commonly referred to as corporate political connections (CPCs)—significantly influences firms' strategic conduct and their environmental obligations. Although academic interest in this area has grown, the ethical dimensions of CPCs in relation to environmental ...
Ahmed A. Elamer +2 more
wiley +1 more source
Examining ESG Performance Through TNFD‐Aligned Disclosure Practices
ABSTRACT This study examines adherence to the Taskforce on Nature‐related Financial Disclosures (TNFD) framework in relation to the ESG performance of non‐financial and non‐utility S&P 500 firms. Drawing on legitimacy, stakeholder, and institutional monitoring theories, we construct measures of TNFD, nature‐related risk and opportunity indicators for ...
Dauda Bola Abdulsalam +2 more
wiley +1 more source
Altruistic or fair? The influence of empathy on third-party punishment: an event-related potential study. [PDF]
Zhang G, Tan M, Li J, Zhong Y.
europepmc +1 more source
From Promise to Practice: A Systematic Review of Sustainability‐Linked Loans
ABSTRACT By linking loan terms to predefined environmental, social and governance (ESG) goals, sustainability‐linked loans (SLLs) can incentivise banks and corporations towards sustainability. Despite rapid growth, research remains scant and questions remain about SLLs' financial, organisational and sustainability impacts and how they differ from other
Elias Porse, Aurélien Acquier
wiley +1 more source
Sex Affects the Relationship Between Third Party Punishment and Cooperation. [PDF]
Rodriguez-Ruiz C +4 more
europepmc +1 more source
ABSTRACT Sustainability certifications are increasingly used as strategic tools to advance accountability for environmental sustainability. This study addresses the challenge of fragmented national certification standards by proposing and applying a replicable method to assess the structural robustness and convergence of industry‐specific ...
Teresa Turzo +3 more
wiley +1 more source
ABSTRACT This study aims to test the effectiveness of adopting Integrated Thinking and Reporting (ITR) in enhancing distinct but interconnected dimensions of corporate performance, namely, organizations' environmental, social, and financial performance, ultimately addressing their activities towards the achievement of sustainable development.
Maria Cleofe Giorgino +3 more
wiley +1 more source
ABSTRACT This study examines how green communication influences customer and employee satisfaction in Vietnamese food and beverage outlets through the mediating role of perceived green resource use and the moderating role of green training. Data were collected from 399 respondents, including 161 employees and 238 customers across 60 outlets in Vietnam,
Trang Le‐Thu +2 more
wiley +1 more source
Soft on crime: Patients with ventromedial prefrontal cortex damage allocate reduced third-party punishment to violent criminals. [PDF]
Asp EW +5 more
europepmc +1 more source

