Showing 1 - 10 of 3,521
Shareholder activism on sustainability issues has become increasingly prevalent over the years, with the number of proposals filed doubling from 1999 to 2013. We use recent innovations in accounting standard setting to classify 2,665 shareholder proposals that address environmental and social...
Persistent link: https://www.econbiz.de/10011873309
We analyze how ownership concentration and type, and board independence are related to corporate social performance (CSP). Drawing from agency, team production and stakeholder perspectives, we argue that the distribution of costs and benefits to shareholders and other stakeholders is crucial to...
Persistent link: https://www.econbiz.de/10013027401
analyzed empirically in this study. For this purpose, data were collected from Islamic banks in Pakistan for the time period … influence on the reporting of CSR of Islamic banks in Pakistan. The outcomes of this research are valuable for policymakers and …
Persistent link: https://www.econbiz.de/10012864005
Management and disclosure of environmental, social and governance (ESG) issues have received substantial interest over the last decade. In this paper, we outline a framework of how ESG issues become financially material, affecting corporate profitability and valuation. We argue that...
Persistent link: https://www.econbiz.de/10012174631
We examine the impact of corporate social responsibility (CSR) performance on the likelihood and magnitude of firms' decisions to lay off employees (henceforth referred to as “layoffs”), the magnitude of severance payments made to terminated employees, and the likelihood of voluntary...
Persistent link: https://www.econbiz.de/10012909579
The basic aim of this paper is to systematically review the corporate governance research trends in Pakistan and to … corporate governance literature by adopting the systematic literature review methodology in Pakistan an emerging economy. It is … contributions to the corporate governance literature in Pakistan on the potentially identified areas of corporate governance. …
Persistent link: https://www.econbiz.de/10013380389
Persistent link: https://www.econbiz.de/10012501568
Persistent link: https://www.econbiz.de/10011503587
We study a firm's decisions to engage in socially responsible activities, voluntarily report on them and purchase external assurance of the report. In our signaling model, neither firm type nor the level of activity is observed. We show that if voluntary assurance is not too expensive, the firm...
Persistent link: https://www.econbiz.de/10012996841
We study a firm's decisions to engage in socially responsible activities, voluntarily report on them and purchase external assurance of the report. In our signaling model, neither firm type nor the level of activity is observed. We show that if voluntary assurance is not too expensive, the firm...
Persistent link: https://www.econbiz.de/10013051004