The main goal of this study is to analyze whether the existence of remuneration committees tend to disclose more corporate social responsibility (CSR) information. In addition, we test the moderating role played by the proportion of independent direc...
Corporate social responsibility (CSR) activities are affected by the national system, and the social and cultural environment to which a firm belongs. This study investigates whether the characteristics of an audit committee (AC) such as independence...
Corporate social responsibility (CSR) involves multiple activities and is influenced by the cultural and legal environment of the country in which a firm is located. This study examines the role of audit committees’ (AC) financial expertise in the re...
The sustainable development of business requires adjustments in corporate governance to assure the economic, social and environmental aspects of a firm’s responsibility are managed according to the triple bottom line approach. For this purpose,...
The code of corporate governance in Saudi Arabia places a greater focus on social responsibility initiatives by Saudi companies and the reporting of such activities to the community. The current study examines the relationship between corporate gover...
This study examines how committees’ characteristics affect business performance (BuPE) in Saudi Arabia. Moreover, this study investigates the connection between BuPE and Environmental Sustainability (ESG), as determined by Corporate Social Resp...
The impact of corporate governance mechanisms has been examined directly and independently, considering that such characteristics compete to explain environmental, social, and governance (ESG) performance. However, the nexus may be more complex than...
In recent years, sustainability has become one of the key dimensions of business performance. The results obtained in terms of sustainability must be adequately communicated in suitable reports, the quality of which is determined by several factors....
This research examines how corporate governance (CG) affects corporate social responsibility (CSR) disclosure with government ownership as a moderation factor by analyzing panel data from 30 industrial firms listed on the Amman Stock Exchange during...
The multidisciplinary nature of a corporate social responsibility (CSR) committee reflects the commitment as well as the expectations and demands of diverse stakeholders. So far, CSR committees have been mainly considered as variables of control in l...
The aim of this study was to improve the understanding of the factors determining a firm’s affiliation with the United Nations Global Compact (UN GC) as the largest voluntary corporate responsibility initiative worldwide. Drawing on the board p...
This study examines the effects of internal governance mechanisms on the issuance of green bonds and investigates whether firms issuing green bonds exhibit distinct corporate governance characteristics, especially regarding board gender diversity and...
This paper explores the relationship between a board’s corporate social responsibility (CSR) orientation and its company’s labor policies. Using data from 1950 non-financial firms in 21 emerging economies from 2010 to 2023, we found evide...
The corporate finance field is inherently engaging, with a strong focus on factors influencing various performance indicators. This study analyzes 66 companies from the Information and Technology sector, all part of the Standard and Poor’s 500...
In this paper, the authors examine the impact of corporate governance mechanisms on corporate social responsibility (CSR) disclosure in European and Anglo-Saxon contexts. The study is based on 324 Anglo-Saxon listed corporations and 310 European list...
While there has been a steady stream of research on chief technology officers (CTOs), studies specifically examining the expanding role of CTOs, particularly in the areas of environmental, social, and governance (ESG), remain scarce. Despite extensiv...
This study aims to: (1) investigate the amount of corporate social and environmental responsibility (CSR) spending, awards, and activities of listed companies in the Stock Exchange of Thailand (SET) and in the Market for Alternative Investment (MAI);...
A growing body of research suggests that the composition of a firm’s board of directors can influence its environmental, social and governance (ESG) performance. In the banking industry, ESG performance has not yet been explored to discover how...
This study examines the influence of the diversity of the board of directors (BoD) and the environmental, social and governance (ESG) performance of 105 Italian banks during the period 2017–2021. Our analysis investigates board diversity in ter...
In the last decade, companies have started to disclose information on carbon emissions. To our knowledge, this is the first paper to look into this phenomenon in South America, which is a very important geographical area regarding climate change beca...
This study explores the key factors driving corporate social responsibility disclosure (CSR_DISC) by Takaful insurance companies (TKIs) in Saudi Arabia during and after the COVID-19 pandemic. We use content analysis and follow an unweighted scoring m...
This study employs a critical perspective: aiming to provide a subjective and socially constructed view on the impact of corporate governance and the corporate social responsibility (CSR) choices on the environmental Kuznets curve (EKC) in terms of C...
This study examines the complex joint effect of firm and board characteristics on environmental, social, and governance (ESG) disclosure by Chinese listed banks, viewed from a configurational perspective. By utilizing fuzzy-set qualitative comparativ...
This study aimed to analyze the board of directors’ commitment to the Sustainable Development Goals (SDGs) by looking at the influence of the characteristics and activities of the board of directors and the existence of Corporate Social Responsibilit...
Corporate Social Responsibility (CSR) and its disclosure in the university environment is a topic of current relevance, as it makes the entities’ commitments visible and provides indicators that enable them to improve the institution management...
This paper examines community as the consumer of community-related corporate social responsibility (CSR). It empirically investigates the critical success factors of CSR within the context of tourism from the community perspective because, for CSR ac...
This conceptual paper focuses on the Agro-Food Hub paradigm as the main enabler for the sustainable development of agro-food Small and Medium Enterprises (SMEs) in the context of the currently established agro-food systems. This paper is based on a s...
The current study examines the relationship between corporate social responsibility (CSR) disclosures, media announcements of CSR awards and a firm’s cost of debt in Malaysia. The sample consists of 104 Malaysian publicly listed companies belon...
Based on the upper echelon theory and theory of feminist care ethics, this paper uses the data of 359 Chinese listed companies between 2008–2016 to investigate the influence of female executives on corporate environmental investment. The results of t...
This review aims to study the knowledge development and research dissemination on the influence of Corporate Social Responsibility (CSR) on earnings management through a social network approach using a bibliometric review. A systematic bibliometric r...
All sports have their roots and connection in some way to the Olympic spirit, and therefore fall within the vision and mission of the Olympic Committee, which has a central aim of “building a better world”. This is a fundamental value of...
This study examines sustainability reporting practices (2010–2023) of emerging markets’ companies cross-listed in London as Global Depositary Receipts (GDRs). Despite the voluntary nature of sustainability reporting, all examined companie...
The present work examines the relationship between aerial spraying and its health impacts on the population living in the banana production areas of Ecuador (the rural sectors of the cantons Milagro and Naranjito, Guayas Province). Objectives: the ob...