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Based on stakeholder, agency and institutional theory, this study aims to examine the role of institutional ownership in the relationship between environmental, social and governance practices and CEO compensation.

Utilizing a fixed-effect panel regression analysis, this research utilized a panel data approach, analyzing data spanning from 2014 to 2021, focusing on US companies listed on the S&P500 stock market index. The dataset encompassed 219 companies, leading to a total of 1,533 observations.

The analysis identified that environmental scores significantly impact CEO equity-linked compensation, unlike social and governance scores. Additionally, it was found that institutional ownership acts as a moderating factor in the relationship between the environmental score and CEO equity-linked compensation, as well as the association between the social score and CEO equity-linked compensation. Interestingly, the direction of these moderating effects varied between the two relationships, suggesting a nuanced role of institutional ownership.

This research makes a unique contribution to the field of corporate governance by exploring the relatively understudied area of institutional ownership's influence on the ESG practices–CEO compensation nexus.

This study investigated how corporate social responsibility (CSR) impacts financial performance (FP) and examined the moderated role of corporate governance (CG). In particular, this paper aims to empirically examine the impact of CG on the relationship between CSR and FP.

This study was based on a sample of 200 firms over 2010/2021. The direct and moderating effects were tested by using multiple regression techniques.

The empirical findings indicated that companies with higher levels of CSR reporting invested more effectively than companies with lower CSR reporting levels. The empirical analysis suggested two main findings: CSR has a significant effect on FP, and this relationship depends on CG practices. This research presents new evidence that improves the discussion around CSR involvement and FP in French firms. Then, this research shows that CG positively moderates the impact of CSR on corporate FP.

These findings may be of interest to academic researchers, practitioners and regulators interested in discovering dividend policies, FP and CSR. The findings may interest different stakeholders, policymakers and regulatory bodies interested in enhancing CG initiatives to strengthen CSR because it suggests implementing a broadly accepted framework of good CG practices to meet the demand for greater transparency and accountability.

The rapid advancement of artificial intelligence (AI), particularly within the last decade and the application of ‘deep learning’, has simultaneously accelerated human fears of the changes AI provokes in human behaviour. The question is not any more if the new phenomena, like artificially-induced consciousness, empathy or creation, will be widely used, but whether they will be used in ethically acceptable ways and for ethically acceptable purposes.

Departing from a diagnosis of the state humans have brought themselves to by (ab)use of technology, the present chapter investigates the possibility of a systematic study of adaptations human society will have to consider in order to guarantee the obeyance to the fundamental ethical values and thus its spiritual survival. To that end, a new discipline – epharmology (from the Greek epharmozein = to adapt) is proposed, together with its aims and methodology.

Since the withdrawal of IFRIC 3 in 2005, there has been a regulatory freeze in accounting for emission rights that contrasts with the international momentum of climate-related financial disclosures. This paper explores how different narratives and institutional dynamics explain the failure to produce guidance on accounting for emission rights.

This paper mobilises the notion of field-configuring events to examine a sequence of six events between 2003 and 2016, including four public consultations and two dialogues between standard setters. The paper presents a qualitative analysis of documents produced in this space that investigates how different practices and narratives configured the field's positions, agenda, and meaning systems.

Accounting for emission rights was gradually decoupled from climate change and carbon markets, relegated to the research pipeline, and forgotten. The obstacles that the IASB and EFRAG found in presenting themselves as central in the recurring events, the excess of representations, and the increasingly technical and abstract debates eroded the 2003 momentum for regulation, making the different initiatives to revitalise the project vulnerable and open to scrutiny. Lukes (2021) refers to nondecision-making to express that some issues are suffocated before they are expressed.

The regulation of accounting for emission rights, an area that has received scant attention in the literature, provides some insights into the different narrative mechanisms that, materialising in specific times and spaces, draw regulatory attention to particular accounting issues, which are problematised and, eventually, forgotten. This study also illustrates that identifying interests is problematic as actors shift from alternative positions over a long period. The case examined also raises some doubts about the previous effectiveness of international standard setters in dealing with matters of connectivity between the environment and finance, as is the case for accounting for emissions rights.

This study responded to calls to investigate the behavioural and social antecedents that produce a highly positive response to AI bias in a constrained region, which is characterised by a high share of people with minimal buying power, growing but untapped market opportunities and a high number of related businesses operating in an unregulated market.

Drawing on empirical data from 225 human resource managers from Ghana, data were sourced from senior human resource managers across industries such as banking, insurance, media, telecommunication, oil and gas and manufacturing. Data were analysed using a fussy set qualitative comparative analysis (fsQCA).

The results indicated that managers who regarded their response to AI bias as a personal moral duty felt a strong sense of guilt towards the unintended consequences of AI logic and reasoning. Therefore, managers who perceived the processes that guide AI algorithms' reasoning as discriminating showed a high propensity to address this prejudicial outcome.

As awareness of consequences has to go hand in hand with an ascription of responsibility; organisational heads have to build the capacity of their HR managers to recognise the importance of taking personal responsibility for artificial intelligence algorithm bias because, by failing to nurture the appropriate attitude to reinforce personal norm among managers, no immediate action will be taken.

By integrating the social identity theory, norm activation theory and justice theory, the study improves our understanding of how a collective organisational identity, perception of justice and personal values reinforce a positive reactive response towards AI bias outcomes.