This study reviews recent empirical quantitative research on firm‐and country‐related
determinants of corporate social responsibility (CSR) decoupling and the consequences on …

CSR decoupling refers to the misalignment between a company's stated CSR policies and
its actual practices, resulting in issues like diminished financial performance and heightened …

Identifying firms' responses to the imposition of penalties for environmental violations in the
context of corporate environmental responsibility (CER) is important to understand the …

Abstract Organizational Ethical Self-Interest Climate (OESIC), a type of Organizational
Ethical Climate (OEC) that exists widely in various organizations, plays an important role in …

From the risk preference perspective of gender stereotype, this study investigates the
impacts of female CEOs and female directors on corporate social responsibility (CSR) …

This paper empirically examines the efficacy of corporate digital transformation on a firm's
environmental, social, and governance (ESG) decoupling. Adopting the text analysis method …

Extensive research has investigated the buffering effect of corporate social responsibility
(CSR) when firms have poor financial performance. However, few studies have examined …

This paper aims to investigate how air pollution may affect corporate green financial
constraints. We assume that poor air quality can enhance the pressure of governments on …

Tax avoidance is an issue that continues to generate debate and controversy for its ethics in
the business world. Corporate Social Responsibility (CSR) has emerged as a significant …

Vor dem Hintergrund der wirtschaftlichen, medialen und wissenschaftlichen Aufmerksamkeit
rund um die Thematik Corporate Social Responsibility, widmet sich die vorliegende …