Amid rising global concerns around social inequality and environmental degradation, this study examines the impact of social entrepreneurship orientation (SEO) and environmental orientation (EO) on sustainability outcomes among firms in Ecuador-an emerging economy with a progressive regulatory...

The COVID-19 pandemic exposed systemic vulnerabilities in financial markets and raised pressing questions regarding the resilience of technology and entrepreneurship under shock. This study investigates whether two innovation-intensive sectors, technology and pharmaceuticals, exhibited...

This paper examines the impact of firms' voluntary ESG disclosures on social media on ESG rating divergence using data from China's Sina Weibo. The results show that social media disclosure of ESG information alleviates ESG rating divergence, supporting the information effect hypothesis rather...

This report provides a brief overview of the achievements of the Rapid Social Response Multi-Donor Trust Fund (RSR) in the fifteen years from its inception during the global financial crisis of 2008/9 to its closing in 2024. Over these fifteen years, the RSR awarded $149.8 million in 420 grants...

Climate change, trade wars, supply-chain disruptions, and geopolitical uncertainty - one may characterize the post-COVID era as such. The Circular Economy, with its focus on a circular production process, is a framework that addresses exactly these drivers of heightened uncertainty. We propose...

Stakeholder scholarship has made significant progress in identifying the factors that contribute to the successful impact of stakeholder collaborations on corporate environmental sustainability. An issue that has received less attention in this scholarship is an analysis of cases where...

While algorithmic decision-making technology can greatly improve efficiency at work, it has the potential to promote unethical decision making in humans who work with the technology. In this paper, we test how the moral disengagement mechanism, displacement of responsibility arises, as an...

Behavioral design in smartphone apps aims at inducing certain, monetizable behavior, mainly increased engagement, measurable by usage time. Such design is rarely transparent and often restricts users' ability to make alternative choices. In a framed field experiment, we document that behavioral...

"Redefining Management: The Manager/Leader-Relevant Stakeholder Paradigm presents a groundbreaking shift in management philosophy, theory, and practice, introducing the innovative concept of the manager/leader-relevant stakeholder. This paradigm challenges the traditional manager-subordinate...

Corporate environmental, social, and governance (ESG) ratings are receiving growing attention in the current literature. However, most empirical studies fail to examine whether corporate ESG ratings are influenced by financial globalization (FG). This study offers a novel perspective by...

Formulating decarbonisation strategies with carbon capture, utilization, and storage (CCUS) technologies, as well as integration of an environmental, social, and governance (ESG) strategy into the core business of multinational companies, are highly debated research areas. The former would bring...

Agency theory holds that managerial discretion over stakeholder decisions creates agency costs through altruistic redistribution. We test this claim in a principal-agent experiment where agents choose effort and transfers affecting a third party under unenforceable flat-wage contracts. We find...

This study explores the influence of environmental, social, and governance (ESG) scores on dividend policies, additionally examining the role of sustainability committee as a moderating factor. This study employed the ordinary least squares (OLS), generalized methods of moments (GMM), 2SLS, and...

As artificial intelligence (AI) adoption accelerates globally, its sustainability implications remain insufficiently integrated into organizational capability frameworks. This study develops and validates the organizational sustainable AI capabilities (OSAIC) construct, extending dynamic...

The rapid evolution of artificial intelligence (AI) from expert systems and fuzzy logic to sophisticated technologies such as deep learning and big data analytics has transformed modern management practices. This study explores how AI-driven management practices can effectively bridge...

Environmental, social, and governance (ESG)-based investment strategies aim to integrate not only economic but also ethical and environmental dimensions into financial decision-making processes to promote sustainable economic growth. However, the relative effects of ESG criteria on economic...

The emergence of artificial intelligence (AI) technologies brings numerous opportunities andchallenges to business innovation. Understanding how firms can leverage AI technologies to create business value, propose responsible solutions to social problems, and achieve sustainable development has...

This study explores a new channel through which environmental, social and governance (ESG) reporting mandates implemented in one country can influence firms' ESG performance in another country, focusing on returnee CEOs in China who studied or worked abroad. We find that compared with Chinese...

Drawing on agency theory, this study explores how the geographical distribution of institutional shareholders affects corporate ESG rating disagreements. A higher geographical concentration of institutional shareholders is found to correlate with reduced ESG rating disagreements, as...

This study examined how ESG has influenced credit growth across MENA countries/regions and investigated the extent to which bank size and Islamic banking influence this relationship. Using panel data from 42 listed banks across 10 MENA countries (367 bank-year observations from 2010-2023), the...

We provide empirical evidence that the pricing of green bonds tends to be highly sophisticated and based on a two-tiered approach. When buying a green bond, investors do not look only at the presence of a green label, but also consider additional characteristics of the bond that involve the...

Fulfilling social responsibilities within the ESG framework has gradually become a core competitive advantage for sustainable corporate development that also serves to enhance future returns. Charitable donations constitute a crucial method through which corporations fulfill social...

With growing consumer concerns about the environmental and social impacts of their purchases, some multinational corporations (MNCs) have begun publishing lists of their first-tier and other upstream suppliers with varying levels of detail and analysis in Corporate Social Responsibility (CSR)...

Grand societal challenges are systemic in nature. They require coordinated behavioral change as well as reliable normative orientation. Prevailing sustainability approaches treat targets such as the United Nations’ Sustainable Development Goals as fixed objectives that merely need to be...

Behavioral design in smartphone apps aims at inducing certain, monetizable behavior, mainly increased engagement, measurable by usage time. Such design is rarely transparent and often restricts users’ ability to make alternative choices. In a framed field experiment, we document that...

The environmental sustainability of BRICS nations is connected with green finance and national environmental, social, and governance (ESG) performance. However, the fundamental mechanisms that regulate this integration have not been thoroughly examined at a macro level. In a period marked by the...

This study investigates the factors influencing the adoption of assurance practices in sustainability reporting among leading companies across 42 countries from 2019 to 2022. Using panel data models, it examines the assurance lag, duality between the choice of audit firm and assuror for...

This study utilizes survey data from 248 high-tech enterprises in China's Yangtze River Delta and employs hierarchical regression and bootstrap mediation analysis to investigate the mediating role of organizational learning (i.e., competence exploration and competence exploitation) in the...

This study investigates the role of environmental, social, and governance (ESG) performance in reshaping the relationship between financial constraints and green innovation among Chinese listed firms from 2010 to 2023. We examine the double-edged sword hypothesis that financial constraints...