Corporate social irresponsibility: What we know and what we need to know
Corporate social irresponsibility (CSI) is a critical issue for managers and researchers. In
fact, the number of studies on this subject from diverse literature is rapidly increasing …
fact, the number of studies on this subject from diverse literature is rapidly increasing …
Impact of environmental, social, and governance information on economic performance: Evidence of a corporate 'sustainability advantage'from Europe
Both UN Agenda 2030 and the Directive n. 2014/95/EU have recently promoted a marked
improvement in sustainability disclosure, especially for larger companies or groups. Starting …
improvement in sustainability disclosure, especially for larger companies or groups. Starting …
When boards matter: The case of corporate social irresponsibility
While academic research has made remarkable progress in understanding corporate social
responsibility (CSR), we have scant understanding of corporate social irresponsibility …
responsibility (CSR), we have scant understanding of corporate social irresponsibility …
[HTML][HTML] Fiduciary duty or loyalty? Evidence from co-opted boards and corporate misconduct
We examine the effect of co-opted boards on corporate misconduct and document a
significant positive relationship. Utilising a large sample of public US companies from the …
significant positive relationship. Utilising a large sample of public US companies from the …
Toward a theoretical framework of corporate social irresponsibility: Clarifying the gray zones between responsibility and irresponsibility
In this conceptual article, we argue that defining corporate social responsibility (CSR) and
corporate social irresponsibility (CSI) as opposite constructs produces a lack of clarity …
corporate social irresponsibility (CSI) as opposite constructs produces a lack of clarity …
Corporate governance and financial stability in US banks: do indirect interlocks matter?
RA Abdelbadie, A Salama - Journal of Business Research, 2019 - Elsevier
In the context of the Depository Institution Management Interlocks Act of 1978 (Interlocks
Act), we investigate the structure and implications of the professional connections among …
Act), we investigate the structure and implications of the professional connections among …
Do investors incorporate financial materiality? Remapping the environmental information in corporate sustainability reporting
Although the consideration of financial materiality is important for securing shareholders'
interests, the degree of financial materiality that is considered for existing sustainability …
interests, the degree of financial materiality that is considered for existing sustainability …
Business sustainability reporting and assurance and sustainable development goals
Z Rezaee, S Homayoun, NJ Rezaee… - Managerial Auditing …, 2023 - emerald.com
Purpose This paper aims to examine the association between sustainable development
goals (SDGs) at the micro level and firms' inclination to sustainability reporting and …
goals (SDGs) at the micro level and firms' inclination to sustainability reporting and …
[HTML][HTML] When corporate culture matters: The case of stakeholder violations
R Zaman - The British Accounting Review, 2024 - Elsevier
This study examines whether and how a strong corporate culture influences stakeholder
violations. Using a longitudinal sample of monetary penalties imposed on US-listed firms for …
violations. Using a longitudinal sample of monetary penalties imposed on US-listed firms for …
Does corporate tax avoidance promote managerial empire building?
We examine the association between corporate tax avoidance and empire building using
35,060 firm-year observations from the United States (US) for the period 1991–2015. We …
35,060 firm-year observations from the United States (US) for the period 1991–2015. We …