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Persistent link: https://www.econbiz.de/10012489565
, social and governance score as an important variable in portfolios selection. The fifth goal in the 2030 Agenda is gender … equality. Besides, European countries have established gender quotas on corporate boards to reduce the gender gap. Empirical …, especially in developing countries. This article compares the influence of gender diversity on corporate boards on CSR …
Persistent link: https://www.econbiz.de/10014525660
Performance Work System (HPWS) is associated with greater gender diversity in the workplace while there is little evidence that … the HPWS reduces the gender pay gap. Second, work-life balance practices with limited face-to-face interactions with … gender diversity while individual incentive with subjective performance may have an opposite effect. Fourth, a rat race model …
Persistent link: https://www.econbiz.de/10011664389
to use in their diversity disclosures. ‘Gender’, ‘diversity’ and ‘merit’ are socially constructed concepts. Until the …
Persistent link: https://www.econbiz.de/10013406776
Persistent link: https://www.econbiz.de/10011498592
Objective: The objective of the article is to explore and assess whether the SFDR legal framework creates a legitimate, effective, and efficient mechanism that supports a genuinely sustainable investment and eliminates greenwashing and other trade-offs. It targets the Regulation (EU) 2019/2088...
Persistent link: https://www.econbiz.de/10014289268
Financial reporting–going back to the work of the Croatian Benedikt Kotruljević in 1458 - has been significantly developed in recent years. Notwithstanding this, financial reporting is no longer perceived as comprehensive. Large public-interest preparers as well as their suppliers have been...
Persistent link: https://www.econbiz.de/10012908234
Corporate sustainability has become an economic and strategic imperative with the potential to create opportunities and risks for businesses. The tension and possible link between economic sustainability performance (ESP) and non-financial environmental, social, and governance (ESG)...
Persistent link: https://www.econbiz.de/10012923803
This study examines how the disclosure of negative sustainability-related incidents impacts the investment-related judgments of decision makers. Participants in a sequential 2x2 between-subjects experiment first received a company's financial information, prior to viewing additional...
Persistent link: https://www.econbiz.de/10013035404
This study collates potential economic effects of mandated disclosure and reporting standards for corporate social responsibility (CSR) and sustainability topics. We first outline key features of CSR reporting. Next, we draw on relevant academic literatures in accounting, finance, economics, and...
Persistent link: https://www.econbiz.de/10013323922