Results 211 to 220 of about 25,550,753 (244)
Board Ethnic Diversity and the Value Relevance of Antibribery and Corruption Disclosure
ABSTRACT Antibribery and corruption disclosure (ABCD) has traditionally been conceptualised as a compliance‐oriented reporting practice. However, whether and under what conditions such disclosure contributes to strategic value creation remains insufficiently understood.
Ali Meftah Gerged +1 more
wiley +1 more source
Reliability of a workplace-based assessment for the United States general surgical trainees’ intraoperative performance using multivariate generalizability theory: a psychometric study [PDF]
Sun T, Kim SY, Smith BK, Park YS.
europepmc +1 more source
ABSTRACT Although cross‐sector collaborations drive innovation, organizational policies as legitimation signals attracting such collaborations remain unexplored. This study examines the mediating role of environmental partnerships between organizational policies and environmental innovation.
Jose Nicolas Pacheco +3 more
wiley +1 more source
ABSTRACT This paper examines how organizations in the automotive sector respond to the internal communication challenges posed by the transition to electric vehicle production. Unlike typical organizational change, electrification is driven not only by market forces but also by sociopolitical and regulatory pressures to reduce carbon emissions and ...
Tobias Hein +2 more
wiley +1 more source
Costly Signals and Cheap Talk: Measuring the Decoupling of ESG Routinisation and Greenwashing Risk
ABSTRACT Greenwashing is a systemic challenge to sustainable finance, yet prevailing ESG metrics still tend to equate more disclosure with more sustainability. We develop a dual‐index framework to compare firms' ESG ‘talk’ and ‘walk’ using hard data. An ESG Routinisation Index approximates the costly integration of sustainability into emissions, safety
Giacomo Zatini +2 more
wiley +1 more source
Out of Sight, Out of Mind: Digitalization's Double Role in Driving Sustainable Transition
ABSTRACT This paper investigates the role of digitalization in overcoming organizational barriers to sustainability. Drawing on the attention‐based view (ABV) theory, the study examines how digitalization, as a contextual condition, shapes the allocation of managerial attention, influences the perception of sustainability barriers, and ultimately ...
Zahra Ahmadi‐Gh +1 more
wiley +1 more source
ABSTRACT What propels a CFO in an emerging economy to champion ESG investments when formal regulations are weak? Moving beyond structural explanations, we provide a behavioural account arguing that a manager's internal ethical compass—moral intelligence (MI)—is a key driver.
AmirHossein ArminKia +4 more
wiley +1 more source
ABSTRACT Industry 4.0 is pushing the triple bottom line toward a necessary evolution: Society 5.0. Achieving this agile future depends on environmental sustainability, health and social wellbeing (H&SW). Therefore, this study,examines how environmental, social and governance (ESG) strategies operationalise the psychological, social and physical ...
Arjun Chaudhuri +2 more
wiley +1 more source
ABSTRACT The growing emphasis on sustainability has prompted companies to engage with stakeholders in addressing environmental and social challenges. This paper investigates how companies and stakeholders co‐create value through a collaborative and iterative process that facilitates the formulation and implementation of sustainable strategies.
Meryem Altaf +3 more
wiley +1 more source

