Results 231 to 240 of about 2,199,779 (298)

Monitoring Carbon Risk: Auditor Pricing of Stranded Asset Exposure in U.S. Energy Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper examines whether external auditors incorporate carbon asset risk disclosures (CARD) when assessing a client's exposure to stranded asset risks and how these disclosures influence audit pricing decisions. Using data from Ceres' Sustainability Disclosure Search Tool, we assess a firm's CARD specificity by analyzing the proportion of ...
Sabrine Ayed   +2 more
wiley   +1 more source

The Influence of Ethical Ideologies on Corporate Social Performance in Small and Medium‐Sized Enterprises in the United Kingdom

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Research addressing the microfoundations of corporate social performance (CSP) in small and medium‐sized enterprises (SMEs) remains sparse. This paper aims to investigate how SME managers' ethical ideology affects CSP and examines the mediating role of their CSR orientation (CSRO): economic, legal, ethical, and philanthropic.
Sarah Mohammad Suleiman Alsyoof   +2 more
wiley   +1 more source

Differences in voting behaviour

open access: yes, 2006
Andreadis, Ioannis   +1 more
openaire   +1 more source

Using an experience based design approach to advance health literacy in Ireland. [PDF]

open access: yesDialogues Health
Goss H   +7 more
europepmc   +1 more source

Is It Possible to Create Financial Value Through Sustainability Strategies in Asset Management? The View of Occupational Pension Funds

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper examines whether occupational pension funds (OPFs) apply a strategic and long‐term logic when assessing ESG practices in their investee firms. Using discourse analysis of semi‐structured interviews with asset managers and workers' representatives, we examine whether Spanish OPFs look beyond compliance‐driven CSR and consider the ...
Manuel Moreno‐García   +3 more
wiley   +1 more source

The Global Physical Literacy Action Framework: Process and Outcomes. [PDF]

open access: yesSports Med
Carl J   +10 more
europepmc   +1 more source

Does ESG Drive Performance or Does Performance Enable ESG? Evidence of Reverse Causality From Korean Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The Environmental, Social, and Governance (ESG)‐performance literature has grown substantially, yet a fundamental question remains underexplored: do ESG investments improve firm performance, or do high‐performing firms simply invest more in ESG? We empirically address this question using panel vector autoregression with Granger causality tests
Jiyeon Kim, Wooyoung Yang
wiley   +1 more source

Explaining Voting Behaviour

open access: yes
Patrick Dunleavy, T. Christopher
openaire   +1 more source

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