Results 181 to 190 of about 12,361,832 (252)

From Dictionaries to Deep Learning: A Systematic Mapping Review of the Natural Language Processing Tasks Used to Analyze Sustainability Reports

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study aims at shedding light on the vast landscape of natural language processing (NLP) tasks used when analyzing sustainability reports or sustainability within integrated annual reports. A systematic literature review is carried out, identifying 160 studies of relevance.
Hannes Cordes
wiley   +1 more source

Climate Risks and Firm Value: Evidence From the Agribusiness Industry

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates how climate risks influence the firm value of agribusiness companies worldwide relative to firms operating in other sectors, emphasizing investors' responses to corporate climate risk management and exposure to climate‐related risks.
Elise Soerger Zaro, Lorrana Damaris Soares Garcia, Paulo Henrique Hoeckel   +2 more
wiley   +1 more source

Corporate Governance and the Quality of Materiality Assessment Disclosure Under GRI 3: Evidence From Italy

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores the link between corporate governance and the quality of Materiality Assessment Disclosure (MAD) in sustainability reporting. Based on Agency Theory and the debate over substantive versus symbolic governance, it analyses 138 Italian firms subject to Legislative Decree 254/2016 that published their 2023 Non‐Financial ...
Andrea Bellucci, Andrea Cardoni, Romina Ferrini   +2 more
wiley   +1 more source

Stakeholder Divergence in Sustainability Materiality Assessments: Evidence From a European Corporate Group Under the Corporate Sustainability Reporting Directive

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines differences in stakeholders' perceptions of ESG issues in a European corporate group and their implications for double materiality assessment under the Corporate Sustainability Reporting Directive. Drawing on stakeholder theory, it analyses survey responses from 15 stakeholder groups and compares perceived ESG importance ...
Agnieszka Szulc‐Obłoza, Dominik Śliwicki, Monika Pietkiewicz, Marlena Ciechan‐Kujawa, Magdalena Osińska   +4 more
wiley   +1 more source

Beyond the Badge: Do Sustainable Business Certifications Reflect Employees' Workplace Experiences? Evidence From Employee‐Reported Workplace Evaluations

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between sustainability certifications and employee satisfaction by conceptualizing certifications as external signals and internal organizational resources. Drawing on signaling theory and the resource‐based view (RBV), a purposively selected dataset of 172 certified firms and a comparison group of 20,026 ...
Malte Bau, Sumaya Islam, Michael Wunsch
wiley   +1 more source

Corporate Human Rights Reporting: A Systematic Literature Review of Determinants and Consequences

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study presents a systematic literature review (SLR) of empirical research on corporate human rights reporting (CHRR), focusing on its determinants and consequences. While expectations for corporate accountability have intensified, research on CHRR remains fragmented across disciplines and contexts.
David Delkus
wiley   +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

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

Accountability Beyond ESG Disclosure: Credibility, Governance Integrity, and the Sustainability‐Signaling Gap in European Finance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study addresses significant limitations in Environmental, Social, and Governance (ESG) evaluation by transcending disclosure‐based metrics and presenting a credibility‐focused analytical methodology that assesses the congruence between sustainability signals and substantive performance.
K. Ragazou
wiley   +1 more source

Longitudinal Residential Eating Disorder Treatment Outcomes for Binge‐Eating Disorder When Using the Unified Treatment Model

International Journal of Eating Disorders, EarlyView.
ABSTRACT Objective Despite its prevalence, research on binge‐eating disorder (BED) outcomes for residential treatment remains limited. To address this research scarcity, we evaluated changes in ED behaviors and comorbid symptoms, including depression and anxiety, for patients with BED that received residential eating disorder (ED) care from a ...
Kiki M. Kline, Briana Delibashi, Gayle Brooks, Shelby N. Ortiz   +3 more
wiley   +1 more source