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Corporate Social Responsibility and Environmental Management
Scopus
ISSN 1535-3958 · Wiley · 6 artikel di indeks
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Artikel Jurnal Teks lengkap
ESG controversies and corporate performance: The moderating effect of governance mechanisms and ESG practices
Abstract This paper investigates the relationship between Environmental, Social, and Governance (ESG) controversies and firm performance, examining the moderating influences of corporate governance structures and ESG practices. Utilizing quantitative methods, we analyze data from 5360 firm‐year…
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Artikel Jurnal Teks lengkap
Greenwashing behavior and firm value – From the perspective of board characteristics
Abstract With increasing environmental pressures on companies, they are beginning to disclose corporate social responsibility reports actively. However, some studies point to greenwashing in corporate social reporting as a cause for concern. Our study aims to uncover the board's role in the…
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Organizations' engagement with sustainable development goals: From cherry‐picking to SDG‐washing?
Abstract This article analyzes the organizational engagement with the United Nations sustainable development goals (SDGs), an initiative for corporate social responsibility also referred to as the 2030 Agenda. Engagement with the SDGs by organizations all around the world, whatever their sector and…
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Inside the ESG ratings: (Dis)agreement and performance
Abstract We analyze the ESG rating criteria used by prominent agencies and show that there is a lack of a commonality in the definition of ESG (i) characteristics, (ii) attributes and (iii) standards in defining E, S and G components. We provide evidence that heterogeneity in rating criteria can…
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Artikel Jurnal Teks lengkap
Gender diversity and sustainability performance in the banking industry
Abstract This study analyses the impact of female directors and managers on sustainability performance in the banking industry. Drawing on prior studies, we attempt to frame gender diversity, its determinants, and its consequences with respect to financial, social, and environmental performance…
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Artikel Jurnal Teks lengkap
Do ESG scores effect bank risk taking and value? Evidence from European banks
Abstract We examine whether environmental, social and governance (ESG) scores of European banks impact on their risk‐taking behavior and on bank value. We find that high ESG scores are associated with a modest reduction in risk‐taking for banks that are high or low risk‐takers, and that the impact…