Results 181 to 190 of about 1,630,087 (217)

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

Corporate 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, Antonietta Trecca, Christian Favino, Antonio Corvino   +3 more
wiley   +1 more source

The mechanism and impact of digital transformation on supply chain resilience in the manufacturing industry. [PDF]

Sci Rep
Li J, Song H, Ma Y.
europepmc   +1 more source

CSR And Bank Performance: Does Institutional Ownership Matter in the Context of an Emerging Market?

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The question of whether institutional ownership (IO) strengthens the effect of corporate social responsibility (CSR) on financial performance (FP) remains underexplored in literature. This study examines the moderating role of IO in the CSR–FP relationship within an emerging market context, drawing on the stakeholder, agency, and stewardship ...
Kwabena Agyarko Gyekye, Mbalenhle Khatlisi   +1 more
wiley   +1 more source

Can digital transformation promote the green innovation quality of enterprises? Empirical evidence from China. [PDF]

PLoS One
Huang Y, Lau CW.
europepmc   +1 more source

Digital Transformation and Environmental Pillar of ESG‐Based Performance Under Financing Constraints: The Mediating Role of Green Innovation in Chinese Listed Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study builds upon existing work that links digital transformation (DT), financing constraints (FC), green innovation (GI), and firms' environmental pillar of ESG‐based performance (SP(E)), and further examines whether DT supports SP(E) through GI under FC.
Jiayang Cheng, Tze San Ong, Assunta Di Vaio, Boon Heng Teh, Luisa Mastellone   +4 more
wiley   +1 more source

Do Legal Origins Shape the Nexus Between Environmental, Social, and Governance Performance and Financial Performance in Europe

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines whether the relationship between environmental, social, and governance (ESG) performance and financial performance varies across legal systems in Europe. Drawing on institutional theory, we argue that legal origins shape how sustainability practices translate into financial outcomes.
Nuria Alcalde‐Fradejas, Inés Pérez‐Soba, Marisa Ramírez‐Alesón   +2 more
wiley   +1 more source

KoTaP: A Panel Dataset for Corporate Tax Avoidance, Performance, and Governance in Korea. [PDF]

Sci Data
Na H, Song W, Han S, Jo D, Myung S, Kim H.   +5 more
europepmc   +1 more source

Institutional Quality and the Financial Returns of Social Supply Chain Practices

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Social supply chain practices (SSCP) have become increasingly relevant as firms seek to support sustainable development and respond to stakeholder expectations. This study examines the association between SSCP and corporate financial performance (CFP) and investigates the moderating role of country‐level institutional quality.
Igor Roberto Amancio, Ana Catarina Gandra de Carvalho, Herick Fernando Moralles   +2 more
wiley   +1 more source

The role of digitalization and ESG on financial performance: An empirical analysis on the Energy and Utilities sectors. [PDF]

PLoS One
Morea D, Iazzolino G, Giglio C, Bruni ME, Baldissarro G, Farinelli E.   +5 more
europepmc   +1 more source

Spatial variation in liana effects on host‐tree allometry and biomass in an intact tropical forest

Ecography, EarlyView.
Lianas are increasing in abundance across the tropics, yet local spatial variation in their effects on host‐tree allometry and biomass, and the drivers of this variation within forests, remain poorly understood. Using field inventory, drone photogrammetry, and terrestrial laser scanning (TLS) across a 50‐ha plot on Barro Colorado Island, Panama, we ...
Sruthi M. Krishna Moorthy, Félicien Meunier, Stefan A. Schnitzer, Kim Calders, David M. DeFilippis, Antonio Aguilar, Nancy Pausenberger, Marco D. Visser, Helene C. Muller‐Landau, Hans Verbeeck   +9 more
wiley   +1 more source