Results 141 to 150 of about 6,185 (237)

Designing Governance for ESG: Incentive and Oversight Complementarities in Corporate Sustainability Performance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates how internal governance design supports credible ESG performance by distinguishing between Incentive and Oversight Architectures. Using 13,993 firm‐year observations of US nonfinancial firms from 2018 to 2024, we estimate fixed effects and two‐step system GMM models.
Beyza Gürel, Nehir Balci, Mustafa Reha Okur   +2 more
wiley   +1 more source

Governance Drivers of Fossil Fuel Divestment: Evidence From Global Banks

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Climate change poses increasing transition risks for the banking sector, as financial institutions remain exposed to fossil fuel activities despite growing sustainability commitments. This study examines whether corporate governance influences banks' decisions to adopt fossil fuel divestment policies.
Rosella Carè, Massimiliano Cerciello, Nathalie Lévy, Simone Taddeo   +3 more
wiley   +1 more source

The Price of Circularity: Exploring the Determinants of Consumer Willingness to Pay

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The transition towards a circular economy (CE) requires not only technological and organisational innovation but also consumer engagement in adopting circular products. A key driver of this process is consumers' stated willingness to pay (WTP) a premium, which remains constrained by psychological, perceptual and contextual barriers.
Valerio Muto, Vincenzo Basile, Nunzia Petacca, Anna Prisco   +3 more
wiley   +1 more source

Subjective Wellbeing, Work Performance and Lived Experience of Zanzibari Women Entrepreneurs with Uncorrected Functional Presbyopia: A Pre-Post Mixed-Methods Study. [PDF]

Ophthalmic Epidemiol
Chan VF, Fernandes Martins M, Juma Othman O, Yong AC, Mulewa D, Graham C, Price-Sanchez C, Graham R, Farmer A, Mashayo E, Omar F.   +10 more
europepmc   +1 more source

Sustainability Transitions in SMEs: Investigating Net‐Zero Adoption, Carbon Footprint Reduction, and Performance Outcomes

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This research empirically validates an integrated framework that explains net‐zero‐emission adoption among Small and Medium Enterprises (SMEs) in the United Arab Emirates (UAE). Extending the Technological‐Organizational‐Environmental (TOE) framework with the Triple Bottom Line (TBL) perspective, the research explains how internal capabilities
Alanood Alremeithi, Fauzia Jabeen, Sherine Farouk, Safiya Mukhtar Alshibani   +3 more
wiley   +1 more source

Digital and Gender Attributes of IC in Sustainability Reporting of Italian Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Italian listed enterprises increasingly rely on intellectual capital (IC) to enhance competitiveness and sustainability performance. As IC, comprising human, structural, and relational capital, is rarely recognised in financial statements due to the lack of standardised frameworks, its disclosure has gained relevance in sustainability ...
Alessandra Buonasera, Simona Catuogno
wiley   +1 more source

Intersecting Structures and Gendered Perceptions in Entrepreneurship: A Life‐Course Comparison of Institutional Inclusivity in Italy and the United Kingdom

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Using Global Entrepreneurship Monitor (GEM) 2024 data for Italy and the United Kingdom, this study examines how gender gaps in entrepreneurial perceptions, measured as perceived entrepreneurial skills and fear of failure, vary across age and education within contrasting institutional regimes.
Giusy Sica, Chiara Spiniello, Maria Palazzo, Alessandra Micozzi, Giovanna Truda   +4 more
wiley   +1 more source

Sustainability Assessment of Micro, Small, and Medium Enterprises: A Systematic Review and Hybrid Architecture for Credible, Salient, and Legitimate Knowledge Governance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainability assessment advances corporate social responsibility toward inclusive development. Widely recognized approaches prove inadequate for micro, small, and medium enterprises (MSMEs), resulting in fragmented proliferation that hinders cumulative knowledge.
Luísa Couto Gonçalves de Souza, Laura Proença Guimarães, Maria Auxiliadora Drumond   +2 more
wiley   +1 more source

Symbolic Versus Substantive ESG Practices: A Systematic Review and Integrative Framework

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT ESG reporting is widespread, but symbolic commitments do not always reflect substantive practices. This study conducts a systematic literature review of 62 empirical articles published between 2021 and 2025 to synthesize the main determinants and consequences of this disclosure–performance misalignment in ESG reporting (commonly referred to as
Cristina Alexandrina Ştefănescu, Andra Larisa Suciu   +1 more
wiley   +1 more source