... initiatives M14 M40 Q54 Q56 The past decade has been confirmed as the warmest ever recorded, continuing an alarming 30-year trend of global warming that the UN weather chief said, is “unequivocally driven by GHG emissions from human activities”. (UN News, 2023) [1] We investigate...

... 09 06 2026 © Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Integrated reporting Board characteristics Institutional ownership East Africa Community G29 G30 M14 Integrated reporting (IR) has recently garnered significant...

... at Link to the terms of the CC BY 4.0 licence . Positive peace Foreign director ESG Social learning theory China M14 G34 G41 J10 General Project of Anhui Natural Science Foundation 2108085MG244 China MOE project of Humanities and Social Science 21YJC630093 China...

... Network centrality Institutional complementarity G34 Q56 M14 Funding: This work are supported by the Fundamental Research Funds for the Central Universities (award no: SKYC2026015). Recognised as the globe's second-biggest economy and positioned amongst the most substantial...

... to full attribution to the original publication and authors. The full terms of this licence may be seen at Link to the terms of the CC BY 4.0 licence . Broader corporate reporting Integrated reporting Integrated reporting framework Integrated reporting quality Integrated thinking M14 M41...

... Informal institution Cultural tightness Corporate social responsibility M14 Z13 G34 National Natural Science Foundation of China No. 71872196 http://dx.doi.org/10.13039/501100001809 National Natural Science Foundation of China No. 72272164 http://dx.doi.org/10.13039...

... publication and authors. The full terms of this licence may be seen at Link to the terms of the CC BY 4.0 licence . Impression management Literature review Financial reporting Sustainability reporting M41 M14 This study was carried out within the project “Fostering sustainability...

... (NDT) Board tenure Experience board member Executive directors' tone Critical mass theory G14 M14 M41 Q51 Q54 Prior studies investigated the consequences of narrative disclosure tone in different channels of communication such as press releases, conference calls, and annual...

... theory Higher education Accountability Workplace marginalisation Ageing workforce J26 J71 D63 I23 M14 Funding: This research received no specific grant from any funding agency in the public, commercial, or not-for-profit sectors. What are older workers’ perceptions...

... Board of directors CEO G41 M14 This paper investigates the relationship between board of director benevolence and corporate environmental performance (CEP). When firms exhibit high levels of environmental performance, prior literature attributes this to the personal characteristics...

.... Xianming Sun can be contacted at: xianming.sun@zuel.edu.cn 24 07 2024 01 11 2024 27 12 2024 01 01 2025 Greenwashing Artificial intelligence Heterogeneity analysis D21 M14 O30 In recent years, the issues of climate change and the concept of sustainable...

... firms. We, therefore, propose that corporate donations are negatively associated with the COC. Corporate donations Philanthropy Cost of equity capital Moral International M14 M41 A substantial body of literature has studied the antecedents and consequences of corporate donations...

... coefficient. CEO compensation Media sentiment Market reaction Social media G34 G41 M14 M52 In 2023 , Apple’s CEO Tim Cook was praised on social media after the company announced a 40% pay cut for the CEO. In contrast, in the same year and amid employee layoffs, Google’s CEO Sundar...

... Corporate governance Board of directors G30 G34 M14 We follow the literature in constructing the CSR score using KLD Stat, which provides numerical values for the numbers of strengths and concerns of the firm for the following categories: community, diversity, human rights, employee...