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Search Results (267)

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32 pages, 644 KB  
Article
Board Governance as a Risk Management Tool: Insights from Carbon Emission Disclosure in ASEAN Firms
by Sad Abu Alim and Marwan Mansour
Risks 2026, 14(5), 117; https://doi.org/10.3390/risks14050117 - 18 May 2026
Viewed by 100
Abstract
This study examines how internal board governance influences carbon emission disclosure (CED), conceptualized as both a key dimension of ESG transparency and a mechanism for managing disclosure-related risks. Using panel data from 175 listed firms across six ASEAN countries during 2014–2021, we develop [...] Read more.
This study examines how internal board governance influences carbon emission disclosure (CED), conceptualized as both a key dimension of ESG transparency and a mechanism for managing disclosure-related risks. Using panel data from 175 listed firms across six ASEAN countries during 2014–2021, we develop a composite Board Effectiveness Score (BES) that integrates five governance attributes: gender diversity, board size, board independence, meeting frequency, and the presence of an environmental committee. Unlike prior single-attribute studies, the BES captures governance complementarities and the interactive effects of board structures. Applying a multi-method empirical framework—including fixed-effects estimation, quantile regression, two-step system GMM, Heckman selection correction, Propensity Score Matching (PSM), and Two-Stage Least Squares (2SLS)—we find that gender-diverse boards, environmental committees, and higher BES values significantly enhance carbon emission disclosure. The results remain robust across alternative disclosure measures and additional econometric specifications, with the strongest effects observed among low- and mid-level disclosing firms. These findings highlight the role of internal board governance as a potential substitute for weak institutional oversight in emerging markets. The study offers practical implications for regulators and investors seeking to strengthen climate transparency, ESG accountability, and governance-based risk management in ASEAN economies. Full article
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17 pages, 266 KB  
Article
Parenting Beyond Doing: Care, Normativity, and Inequality in Contemporary Family Life
by Vered Ben David
Soc. Sci. 2026, 15(4), 250; https://doi.org/10.3390/socsci15040250 - 13 Apr 2026
Viewed by 431
Abstract
Parenting research and policy increasingly emphasize visible practices, measurable outcomes, and parental effort as indicators of competence. Across welfare, education, and family intervention contexts, “good parenting” is often evaluated through intensive doing: monitoring, documenting, optimizing development, and managing risk. While these frameworks foreground [...] Read more.
Parenting research and policy increasingly emphasize visible practices, measurable outcomes, and parental effort as indicators of competence. Across welfare, education, and family intervention contexts, “good parenting” is often evaluated through intensive doing: monitoring, documenting, optimizing development, and managing risk. While these frameworks foreground parental responsibility, they frequently obscure the relational dimensions of care and intensify existing classed, gendered, and racialized inequalities. Building on feminist scholarship that has long conceptualized parenting as relational, ethical, and socially situated, this paper develops a theoretical framework for rethinking parenting by integrating family studies scholarship on intensive parenting, emotional labor, and inequality with Hannah Arendt’s distinctions among labor, work, and action. Parenting is commonly framed as labor, the daily work of sustaining children’s lives, or as work, the longer-term project of producing competent future adults. Drawing on Arendt’s concept of action, the paper reinterprets parenting as a relational practice grounded in presence, responsiveness, and mutual recognition. Using illustrative examples from diverse family contexts, including Indigenous and immigrant communities, the analysis shows how privatized and performance-oriented models of care place strain on families while rendering collective forms of support less visible. The paper concludes by outlining implications for family research and policy, including a shift from outcome-based evaluation toward relational engagement and from individualized responsibility toward strengthened social infrastructures of care, arguing for greater attention to relational care, shared responsibility, and the structural conditions that shape parenting practices and family well-being. Full article
(This article belongs to the Section Family Studies)
28 pages, 860 KB  
Article
Toward a Universal Framework for Gender Equality Certification
by Silvia Angeloni
Sustainability 2026, 18(8), 3699; https://doi.org/10.3390/su18083699 - 9 Apr 2026
Viewed by 399
Abstract
This study presents a comparative analysis of five gender equality certification schemes alongside the ISO 53800 standard with the aim of distilling shared conceptual foundations and design principles that can inform progress toward Sustainable Development Goal (SDG) 5 on gender equality. The comparative [...] Read more.
This study presents a comparative analysis of five gender equality certification schemes alongside the ISO 53800 standard with the aim of distilling shared conceptual foundations and design principles that can inform progress toward Sustainable Development Goal (SDG) 5 on gender equality. The comparative analysis reveals marked heterogeneity in scope, design architecture, indicators, and transparency. Methodologically, the study draws on the relevant literature, documentary evidence, and semi-structured consultations with five experts in gender equality, diversity management, auditing, and ESG reporting. Building on the most effective and robust features across gender equality schemes, the study proposes a universal framework for gender equality certification. Under this framework, an ideal universal certification model should apply the same core requirements to both public and private organizations, while including simplified procedures tailored to small- and medium-sized enterprises (SMEs). Moreover, the model should rely on a limited set of key performance indicators (KPIs), focusing on the most material dimensions and prioritizing quantitative measures. It should also strengthen employee feedback mechanisms and enhance accountability in corporate governance. The framework should also pay attention to intersectional dimensions, extend responsibility across the value chain, and address the gender-related implications of artificial intelligence (AI). Importantly, an ideal universal gender equality certification should ensure a high level of transparency through the public disclosure of certified organizations, assessment criteria, KPIs, and levels or scores achieved. Furthermore, it should be supported by a free digital self-assessment tool and robust auditing arrangements, underpinned by a sufficiently large pool of accredited certification bodies and gender-balanced audit teams. Finally, it should undergo periodic review and align with Environmental, Social, and Governance (ESG) principles and other related SDGs. Full article
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24 pages, 987 KB  
Article
Improving Gender Parity in Organizational Leadership for Greater Sustainability Outcomes: The Case of Fintech
by Lauren K. Tucker and Vladislav Maksimov
Sustainability 2026, 18(7), 3408; https://doi.org/10.3390/su18073408 - 1 Apr 2026
Viewed by 460
Abstract
Achieving gender parity in leadership remains a persistent challenge in the fintech industry, where women continue to be underrepresented in senior and C-suite roles. This paper argues that such disparity is not only a matter of equity but also a structural constraint on [...] Read more.
Achieving gender parity in leadership remains a persistent challenge in the fintech industry, where women continue to be underrepresented in senior and C-suite roles. This paper argues that such disparity is not only a matter of equity but also a structural constraint on governance quality and sustainability outcomes. Building on insights from social role theory and the resource-based view, this paper develops a conceptual framework linking sustainable human resource management (HRM) practices to gender parity in organizational leadership and, in turn, to environmental, social, and economic sustainability outcomes. Drawing on interdisciplinary literature and illustrative case vignettes, the paper identifies key barriers to women’s advancement in fintech, including the broken rung in early promotions, tokenism driven by unconscious bias, and unequal access to venture capital. The model specifies how three dimensions of sustainable HRM—inclusive networking, diversity training, and mentorship programs can address these barriers by fostering equitable promotion pathways, credible merit-based leadership, and inclusive leadership pipelines. By positioning gender parity in leadership as a central mechanism through which HRM systems shape firm sustainability outcomes, the paper reframes gender equity as a strategic organizational capability, rather than a standalone diversity goal. The derived propositions offer a foundation for future empirical research and provide actionable insights for fintech organizations seeking to build resilient, inclusive, and sustainable leadership structures. Full article
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13 pages, 224 KB  
Article
Cancer Patients’ Experiences and Management of Chemotherapy-Induced Peripheral Neuropathy: A Qualitative Study in Qassim, Saudi Arabia
by Dhay Abdullah Alharbi, Riad Abdulrahman Albeheeji, Layan Saleh Alzeghaibi, Aryam Abdullah Alabody, Norah Abdullah Aljutayli, Maryam Farooqui, Bader Alshamsan, Abdulkarim Alharbi, Ahmad Alfawazi, Norah Alodhaybi and Saud Alsahali
Healthcare 2026, 14(7), 902; https://doi.org/10.3390/healthcare14070902 - 31 Mar 2026
Viewed by 438
Abstract
Background/Objectives: Chemotherapy-induced peripheral neuropathy (CIPN) is a painful, debilitating condition that significantly impairs patient quality of life and often necessitates dose modification or discontinuation of chemotherapy, which can adversely impact patient outcomes and overall survival. This study aims to explore the experiences [...] Read more.
Background/Objectives: Chemotherapy-induced peripheral neuropathy (CIPN) is a painful, debilitating condition that significantly impairs patient quality of life and often necessitates dose modification or discontinuation of chemotherapy, which can adversely impact patient outcomes and overall survival. This study aims to explore the experiences of cancer patients affected by CIPN and identify the challenges encountered in managing this condition. Methods: Data were collected through qualitative semi-structured interviews with 20 cancer patients with confirmed CIPN. The semi-structured interviews were held between April and June 2025 at a cancer center in the Qassim Region, Saudi Arabia, and were audio-recorded, transcribed, and analyzed using thematic analysis following Braun and Clarke. Results: Patients reported experiencing a considerable burden of CIPN symptoms, particularly during the early phases of chemotherapy, with some reporting gradual changes over time. Symptom unpredictability was reported across different types of cancer and regimens, regardless of age or gender. Sensory disruptions and functional impairments were prominent among many participants. Patients with higher levels of education, including those with family members in healthcare, demonstrated a stronger understanding of their condition and treatment explanations. Across cancer groups, patients expressed dissatisfaction with the prescribed therapies’ side effects. A subset of patients expressed a strong willingness to participate in clinical trials. Conclusions: The findings highlight the need for improved patient education, early symptom recognition, and comprehensive supportive care strategies. Healthcare providers should proactively address CIPN in treatment discussions and offer tailored interventions that go beyond physical symptoms. Additionally, further research is needed to identify and prevent CIPN across diverse populations. Full article
(This article belongs to the Section Chronic Care)
22 pages, 23680 KB  
Article
Wetlands Conservation and Utilization for Flood Management: A Study of Local Practices in Greater-Nokoué, Benin, West Africa
by Joëlle Elvire Kanté, Koko Zébéto Houédakor and Taméon Benoît Danvidé
Conservation 2026, 6(1), 34; https://doi.org/10.3390/conservation6010034 - 11 Mar 2026
Viewed by 938
Abstract
In response to flood risks, nature-based solutions are increasingly recommended as resilience strategies. Wetlands are proposed as natural levers given their regulatory properties. This represents another way of promoting wetlands and, consequently, a call for their conservation. However, for nature-based solutions to be [...] Read more.
In response to flood risks, nature-based solutions are increasingly recommended as resilience strategies. Wetlands are proposed as natural levers given their regulatory properties. This represents another way of promoting wetlands and, consequently, a call for their conservation. However, for nature-based solutions to be implemented effectively, residents’ perceptions and practices must be taken into account. To this end, in the flood-prone Greater-Nokoué region, this study highlighted residents’ perceptions and practices on the issue. Questionnaire surveys were conducted among 430 wetland residents with diverse socio-demographic profiles, who were either new or long-term residents living near wetlands (swamp formations and water bodies). The main results show that nearly half of the residents recognise the usefulness of wetlands in flood management. Both positive and negative perceptions are influenced by socio-demographic factors (gender, age, level of education) and residential factors (duration of residence near wetlands). Despite this fairly positive perception, wetlands are underused in flood management. Similarly, nature-based solutions are not exploited in alternative flood management approaches. Full article
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17 pages, 321 KB  
Article
Artistic and Playful Resources as Mental Health Support in the Life Trajectories of Trans and Gender-Diverse People: A Qualitative Study from a Public Health Perspective
by Eduardo Name Risk and Jhully Cristine Ananias Boaro
Int. J. Environ. Res. Public Health 2026, 23(3), 341; https://doi.org/10.3390/ijerph23030341 - 9 Mar 2026
Viewed by 480
Abstract
Trans and gender-diverse (TGD) people experience significant mental health inequalities. These disparities are associated with structural stigma, social exclusion, and persistent barriers to accessing health services, representing a critical public health issue. Although existing research has largely emphasized biomedical and clinical responses, less [...] Read more.
Trans and gender-diverse (TGD) people experience significant mental health inequalities. These disparities are associated with structural stigma, social exclusion, and persistent barriers to accessing health services, representing a critical public health issue. Although existing research has largely emphasized biomedical and clinical responses, less is known about non-biomedical resources that support mental health across life trajectories. This qualitative study explored, based on participants’ narratives, how artistic and playful resources contribute to mental health across life trajectories, considering contexts of social inequities and social determinants of health. Four trans and gender-diverse participants aged 18–27 years were recruited through snowball sampling and took part in two in-depth semi-structured interviews conducted remotely. Data were analyzed using Reflexive Thematic Analysis combining deductive and inductive coding. Findings indicate that artistic and playful practices were described as non-biomedical resources for emotional regulation, coping with minority stress, identity affirmation, and social connection across different life stages. These practices were narrated as helping participants manage psychological distress associated with stigma, discrimination, and limited access to affirmative mental health care. From a public health perspective, the results underscore the importance of recognizing culturally situated, everyday expressive practices as complementary forms of mental health support. Integrating such resources into broader mental health strategies may contribute to more comprehensive, equitable, and non-pathologizing public mental health approaches for trans and gender-diverse populations. Full article
19 pages, 270 KB  
Article
Youth as Knowledge Producers: Experiencing Home-Based Sexuality Education in LGBTQ+ Families
by Jane Rossouw
Youth 2026, 6(1), 32; https://doi.org/10.3390/youth6010032 - 9 Mar 2026
Viewed by 780
Abstract
Relationship and sexuality education research has largely centred on adult perspectives, particularly in exploring home-based sexuality education. This study shifts the lens to youth voices by examining how adolescents from LGBTQ+ families in South Africa experience and actively participate in home-based sexuality conversations. [...] Read more.
Relationship and sexuality education research has largely centred on adult perspectives, particularly in exploring home-based sexuality education. This study shifts the lens to youth voices by examining how adolescents from LGBTQ+ families in South Africa experience and actively participate in home-based sexuality conversations. Using arts-based collage-creating methods with the adolescent participants, youth interpretations of sexuality learning in LGBTQ+ family homes were explored. The findings reveal that youth are not passive recipients but active co-creators of family sexuality knowledge, developing critical literacies about heteronormativity through ongoing and responsive home-based conversations. Youth identified home as a distinct pedagogical space characterised by safety, personalisation, ongoing responsive dialogue, inclusivity of diverse sexual and gender identities, and responsiveness to their developmental needs. However, youth also navigate tensions between LGBTQ+-affirming home environments and heteronormative public spaces, developing sophisticated strategies for managing these boundaries. This study contributes empirical evidence for valuing informal sexuality education spaces and positions youth from LGBTQ+ families as knowledge producers whose experiences can inform more inclusive, dialogue-based approaches. The findings have implications for supporting family-based sexuality education and challenging adult-centric assumptions about youth capacities in sexuality learning. Full article
(This article belongs to the Special Issue Youth Perceptions and Experiences of Sex Education)
22 pages, 353 KB  
Article
Board Gender Diversity and Innovation Strategies: Sectoral Effects on ESG Performance in Financial and Non-Financial Firms
by Omotayo Olaleye Feyisetan and Fadi Alkaraan
J. Risk Financial Manag. 2026, 19(2), 145; https://doi.org/10.3390/jrfm19020145 - 13 Feb 2026
Viewed by 1186
Abstract
This study empirically examines the joint effects of innovation strategy intensity and gender diversity in boardrooms on firms’ environmental, social, and governance (ESG) performance. Drawing on the Resource-Based View and Upper Echelons Theory, we analyse a panel of financial and non-financial firms listed [...] Read more.
This study empirically examines the joint effects of innovation strategy intensity and gender diversity in boardrooms on firms’ environmental, social, and governance (ESG) performance. Drawing on the Resource-Based View and Upper Echelons Theory, we analyse a panel of financial and non-financial firms listed in the FTSE 350 on the London Stock Exchange over the period 2012–2023. Using panel regression models, we find that innovation intensity is positively associated with ESG performance across both sectors. Board gender diversity also exhibits a positive relationship with ESG performance; however, the effect is economically weaker and statistically insignificant for non-financial firms. The proportion of women employees shows sector-specific effects, being negatively related to ESG performance in financial firms but positively related in non-financial firms. While women in management positions are positively associated with ESG performance in nested models, this relationship weakens in full specifications, suggesting the influence of competing organisational factors. Notably, the presence of female executives consistently enhances ESG performance across models. Overall, the findings highlight the importance of gender diversity in senior leadership for advancing ESG outcomes and raise questions about whether conventional innovation metrics adequately capture sustainability-oriented innovation. The study offers important theoretical and managerial implications. Full article
(This article belongs to the Special Issue Corporate Finance: Financial Management of the Firm)
18 pages, 1625 KB  
Article
ESG Integrity and Financial Performance: The Interplay Between Sustainability and Earnings Management
by Jaime Fernandes Teixeira, Amélia Oliveira Carvalho and Cecília Carmo
Sustainability 2026, 18(4), 1764; https://doi.org/10.3390/su18041764 - 9 Feb 2026
Viewed by 1210
Abstract
There is substantial empirical heterogeneity in the literature on the intersection between ESG performance and financial outcomes. To address this fragmentation, we foreground ESG integrity, the alignment between sustainability claims and high-quality financial reporting, as the mechanism through which ESG is translated into [...] Read more.
There is substantial empirical heterogeneity in the literature on the intersection between ESG performance and financial outcomes. To address this fragmentation, we foreground ESG integrity, the alignment between sustainability claims and high-quality financial reporting, as the mechanism through which ESG is translated into value. Using Scopus and Web of Science, the study identifies and screens 205 peer-reviewed articles published until October 2025 that jointly address ESG, earnings management, and financial performance. Using VOSviewer and Bibliometrix, we map the conceptual and intellectual structure and synthesize the evidence via interdisciplinary integration. We identify four primary intellectual pillars that govern the ESG–financial performance relationship: national institutions, governance architectures, disclosure quality, and earnings quality. The results suggest a “conditional chain” where ESG tends to be associated with sustained financial value when anchored in rigorous internal governance and high-quality reporting. Conversely, in weak institutional settings, ESG often serves as a “masking” mechanism for managerial opportunism and earnings management. The study reveals a significant shift in the literature from broad corporate social responsibility narratives toward material ESG metrics, gender diversity, and the “Twin Transition” (green and digital). This paper moves beyond traditional descriptive reviews by introducing a conceptual framework to mitigate “construct conflation” between governance and ESG. It provides a critical roadmap for future research, emphasizing the need for causal identification and granular measurement of real versus accrual-based earnings management. Full article
(This article belongs to the Section Economic and Business Aspects of Sustainability)
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18 pages, 294 KB  
Article
Gender and Advocacy: Social Causes and Brand Endorsements Among Global Social Media Influencers
by Marta Mensa, Yang Yang, Shudipta Sharma and Louisa Ha
Journal. Media 2026, 7(1), 29; https://doi.org/10.3390/journalmedia7010029 - 9 Feb 2026
Viewed by 1481
Abstract
This study explores the intersection of social advocacy and commercial brand endorsements, with a particular focus on the role of gender in shaping these dynamics. Drawing from Social Role Theory, the study examines how male and female social media influencers engage in advocacy, [...] Read more.
This study explores the intersection of social advocacy and commercial brand endorsements, with a particular focus on the role of gender in shaping these dynamics. Drawing from Social Role Theory, the study examines how male and female social media influencers engage in advocacy, their motivations, and the strategies they employ when balancing activism with commercial interests. Using qualitative methods, in-depth semi-structured interviews were conducted with 20 social media influencers (10 male, 10 female) recruited from diverse geographic regions across Africa, Asia, the Americas, and Europe. A reflexive thematic analysis of the interview data reveals significant gender differences in advocacy approaches. Female influencers tend to engage in social causes with a strong relational and emotional investment. In contrast, male influencers approach advocacy with cautious engagement, often prioritizing objectivity and risk management. In examining the intersection of brand endorsements and advocacy, the study finds that female influencers emphasize ethical consistency and audience trust, aligning brand partnerships with their social values. Male influencers, on the other hand, view advocacy as a strategic asset that enhances brand reputation while maintaining professional neutrality. The research also offers practical implications for brands considering hiring influencers who engage in social cause advocacy. Full article
27 pages, 1403 KB  
Article
Endogenous and Exogenous Institutional Compliance in Community-Based Forest Management: Pathways for a Jelled Institutional Arrangement in Namibia
by Jude Ndzifon Kimengsi, Carsten Schusser, Shambhu Charmakar and Raphael Owusu
Sustainability 2026, 18(4), 1727; https://doi.org/10.3390/su18041727 - 8 Feb 2026
Cited by 1 | Viewed by 585
Abstract
Diverse institutional analyses in natural resource settings highlight the dominance of exogenous institutions over endogenous ones with sub-(optimal) outcomes. The continued search for optimality signals the need for a theoretical approach to understand the alignment of endogenous and exogenous institutions. To contribute to [...] Read more.
Diverse institutional analyses in natural resource settings highlight the dominance of exogenous institutions over endogenous ones with sub-(optimal) outcomes. The continued search for optimality signals the need for a theoretical approach to understand the alignment of endogenous and exogenous institutions. To contribute to this theoretical perspective, this paper uses seven community-based forest management settings in the Tsumkwe, East Kavango and West Kavango Regions of Namibia to (i) identify and assess the remnant endogenous cultural institutions (ECIs) and their levels of compliance; (ii) analyze the functioning of key exogenous institutional arrangements governing community-based forest resource use and management; and (iii) explore the potential for a jelled institutional arrangement to shape the future of community-based natural resource management. Data for this study were collected by reviewing policy documents, conducting key informant interviews (n = 10), having focus group discussions (n = 6), and conducting expert interviews (n = 6). Content and thematic analyses of the data yielded several key findings. First, although ECIs remain an integral component of community-based forest management in Namibia, levels of compliance with these institutions vary according to age, gender, and resource characteristics. Older community members exhibit higher levels of compliance with ECIs than younger members. In addition, compliance is significant for subsistence-oriented resources than for market-oriented ones. Second, exogenous institutional arrangements experience weak enforcement, largely due to high transaction costs. Third, institutional jelling, when steered from an endogenous rule-based standpoint, is likely to shape positive outcomes in subsistence-based resource use, whereas those steered from an exogenous rule-based position may shape such outcomes in commercialized resource settings. The insights from Namibia contribute to the ongoing empirical substantiation of institutional jelling as a novel theoretical approach with emphasis on endogenous institution-led roles in shaping subsistence-based resource use systems, and exogenous institution-led roles in steering commercialized resource use and management processes. Policy-wise, emphasis on the jelling of endogenous and exogenous rule-based systems is required to reduce transaction costs linked to sustainable community-based forest resource management in Namibia. As the evidence provided is qualitatively derived, future mixed-methods investigation is needed to empirically ground this theoretical approach in the frame of resource typology and salience, geographical variations in the outcomes linked to (un)jelled institutions, and actor constellations in jelling. Full article
(This article belongs to the Section Social Ecology and Sustainability)
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69 pages, 510 KB  
Article
Exploring Gender Diversity, Board Heterogeneity, and Corporate Risk Outcomes: Evidence from STOXX600 Firms
by Nicoleta Tiloiu
J. Risk Financial Manag. 2026, 19(2), 113; https://doi.org/10.3390/jrfm19020113 - 3 Feb 2026
Cited by 1 | Viewed by 740
Abstract
This study examines the evolving role of board heterogeneity, including gender diversity, board attributes, and governance practices, in shaping corporate risk outcomes. In mature governance settings, corporate risk management emerges from the interaction between board structure, independence, leadership arrangements, and boardroom composition, such [...] Read more.
This study examines the evolving role of board heterogeneity, including gender diversity, board attributes, and governance practices, in shaping corporate risk outcomes. In mature governance settings, corporate risk management emerges from the interaction between board structure, independence, leadership arrangements, and boardroom composition, such that gender diversity in isolation may no longer fully capture board effectiveness. We argue that while gender diversity remains relevant, its explanatory power operates in conjunction with other board characteristics that condition the quality of decision-making in already well-functioning boards. Using multiple regression estimations on a sample of STOXX600 firms, our main outcomes show that in mature European boards gender diversity (1) improves the operational efficiency, conditional by model specification, (2) increase debts level to finance growth, thereby enabling more rapid expansion than would otherwise be possible, without pushing to extensive borrowing, while reduce leverage starting 33% (3) prevents corporate failure starting 40% women on board (4) gender-diverse boards increase liquidity when critical mass is met (33%). Overall, the findings suggest that gender-diverse boards contribute to a reconfiguration of firms’ risk exposure across operational, financial, liquidity, and failure dimensions, rather than a uniform reduction in risk. Full article
(This article belongs to the Special Issue Emerging Trends and Innovations in Corporate Finance and Governance)
31 pages, 299 KB  
Article
Diversity at the Top: How Ethnic Composition of Management Influences Corporate Performance in U.S. Companies
by Silvia-Andreea Peliu
J. Risk Financial Manag. 2026, 19(2), 114; https://doi.org/10.3390/jrfm19020114 - 3 Feb 2026
Viewed by 743
Abstract
This paper aims to investigate the impact of ethnic diversity among employees and managers on firm performance, focusing on return on assets and return on equity. The analysis is conducted on a sample of 391 U.S. companies over a five-year period, 2020–2024. The [...] Read more.
This paper aims to investigate the impact of ethnic diversity among employees and managers on firm performance, focusing on return on assets and return on equity. The analysis is conducted on a sample of 391 U.S. companies over a five-year period, 2020–2024. The quantitative framework includes a wide range of indicators related to financial performance, ethnic diversity among employees, ethnic categories of managers, and other control variables. The research methodology employs the ordinary least squares (OLS) method to highlight these effects, using fixed-effects and random-effects regression models, both linear and nonlinear. By estimating the regression models, the empirical results support the hypotheses established in the current state of the literature, indicating that ethnic diversity affects firm performance in a mixed manner, with both positive and negative effects on ROA and ROE. These findings are particularly relevant for practitioners, given the need to integrate minority representation into performance assessment, risk evaluation, and decision-making processes. Furthermore, regarding the female component within firms, this dimension contributes to the promotion of sustainability and a sound ESG-oriented approach. Consequently, social factors such as ethnicity can influence companies’ financial performance and shape how firms are perceived by investors. Full article
(This article belongs to the Special Issue Emerging Trends and Innovations in Corporate Finance and Governance)
26 pages, 725 KB  
Article
Unlocking GAI in Universities: Leadership-Driven Corporate Social Responsibility for Digital Sustainability
by Mostafa Aboulnour Salem and Zeyad Aly Khalil
Adm. Sci. 2026, 16(2), 58; https://doi.org/10.3390/admsci16020058 - 23 Jan 2026
Cited by 4 | Viewed by 1014
Abstract
Corporate Social Responsibility (CSR) has evolved into a strategic governance framework through which organisations address environmental sustainability, stakeholder expectations, and long-term institutional viability. In knowledge-intensive organisations such as universities, Green Artificial Intelligence (GAI) is increasingly recognised as an internal CSR agenda. GAI can [...] Read more.
Corporate Social Responsibility (CSR) has evolved into a strategic governance framework through which organisations address environmental sustainability, stakeholder expectations, and long-term institutional viability. In knowledge-intensive organisations such as universities, Green Artificial Intelligence (GAI) is increasingly recognised as an internal CSR agenda. GAI can reduce digital and energy-related environmental impacts while enhancing educational and operational performance. This study examines how higher education leaders, as organisational decision-makers, form intentions to adopt GAI within institutional CSR and digital sustainability strategies. It focuses specifically on leadership intentions to implement key GAI practices, including Smart Energy Management Systems, Energy-Efficient Machine Learning models, Virtual and Remote Laboratories, and AI-powered sustainability dashboards. Grounded in the Unified Theory of Acceptance and Use of Technology (UTAUT), the study investigates how performance expectancy, effort expectancy, social influence, and facilitating conditions shape behavioural intentions to adopt GAI. Survey data were collected from higher education leaders across Saudi universities, representing diverse national and cultural backgrounds within a shared institutional context. The findings indicate that facilitating conditions, performance expectancy, and social influence significantly influence adoption intentions, whereas effort expectancy does not. Gender and cultural context also moderate several adoption pathways. Generally, the results demonstrate that adopting GAI in universities constitutes a governance-level CSR decision rather than a purely technical choice. This study advances CSR and digital sustainability research by positioning GAI as a strategic tool for responsible digital transformation and by offering actionable insights for higher education leaders and policymakers. Full article
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