Corporate social responsibility (CSR) and organizational performance (OP) have been closely intertwined concepts, attracting sustainable interest from businesses and academics over the past two decades. However, prior reviews often lacked insight into the evolving research trends in the literature on CSR-OP, as well as...
This study aims to analyze the role of risk management in strengthening the effectiveness of Internal Control over Financial Reporting (ICoFR) and examine its implications for improving corporate sustainability. The increasing complexity of today's business environment requires organizations to move beyond profit-seeki...
At a time when social, environmental, and economic pressures are intensifying, companies are increasingly encouraged to rethink their governance and management practices in order to achieve sustainability and performance. Although the management literature recognizes the importance of corporate sustainability as a sour...
Current scientific literature lacks a comprehensive theoretical explanation of how corporate environmental responsibility (CER) translates into sustainability in the context of digital business transformation (DBT). The aim of this study is to develop and substantiate a conceptual model of this mechanism. The methodolo...
Climate risk has become a defining challenge for businesses, influencing strategic decision-making, organisational resilience, and long-term performance. Despite the rapid growth of research in this area, the intellectual development and thematic evolution of climate-related corporate studies remain fragmented. This st...
Green Intellectual Capital (GIC) is positioned as a strategic intangible resource for improving environmental performance, yet evidence remains fragmented across constructs, mechanisms, outcomes, and boundary conditions. This study systematically reviews organizational‐level GIC research to explain how GIC is associa...
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