Results 101 to 110 of about 3,446 (262)
Internationalization and ESG Controversies: Do Foreign Directors on Corporate Boards Matter?
ABSTRACT This study examines the relationship between internationalization and environmental, social, and governance (ESG) controversies, focusing on whether foreign directors on corporate boards influence this relationship. Drawing on resource dependence theory, we argue that internationalization increases ESG controversies due to the complexity of ...
Mohamed Elsayed +4 more
wiley +1 more source
ABSTRACT Widespread digital adoption has challenged our understanding of how these tools reshape collaboration, trust and sustainability outcomes across different institutional and network contexts. As networks now pursue resilience and sustainable development in parallel, we map emerging research directions and identify how collaboration and ...
Ari Carisza Graha Prasetia +1 more
wiley +1 more source
Em Portugal, os primeiros modelos de Asset Liability Mangement foram desenvolvidos — pelas companhias de seguros vida. Estes modelos geriam apenas o risco da taxa de juro, assunto chave para as seguradoras. Actualmente um modelo de Asset Liability Management tem como principal objectivo estruturar a carteira de activos representativos da carteira de ...
openaire +1 more source
ABSTRACT Decarbonization of the economy is a central challenge in the fight against climate change. Although most governments show clear commitment to limiting global warming, the drivers of corporate decarbonization remain underexplored. Using a dataset of 1052 firms from OECD, this article analyses how intangible assets and environmental innovation ...
Yanik Nimtz, Mercedes Teruel
wiley +1 more source
Corporate Environmental Responsibility and Cost of Equity Capital: A Meta‐Analytical Review
ABSTRACT Despite extensive research on the relationship between corporate environmental responsibility (CER) and cost of equity capital (COEC), empirical evidence remains inconsistent. This study addresses these inconsistencies through a comprehensive meta‐analysis of 1139 effect sizes from 75 studies.
Robert Witte +2 more
wiley +1 more source
Investor Perceptions of Climate Policy: Insights From the US Inflation Reduction Act
ABSTRACT This paper provides the first event study evidence on how the Inflation Reduction Act's (IRA) dedicated climate provisions reshaped equity valuations in the US carbon‐intensive sectors. Focusing on environmentally sensitive industries (ESI), we analyze cumulative abnormal returns around the four key IRA milestones in 2022–2023.
Laura Ferraro +3 more
wiley +1 more source
Climate Change Risk and Financial Stability: Implications for European Banking Institutions
ABSTRACT This study examines whether climate change risk weakens banking‐system stability in the European Union and assesses how renewable energy adoption and energy‐related taxation moderate this relationship. Using panel data for 27 EU countries from 2012 to 2022 and applying fixed‐effects OLS, two‐stage least squares (2SLS), and robust generalized ...
Md Yousuf Ali
wiley +1 more source
The Usage of Isoguarantees for Currency Portfolio and Integrated Asset and Liability Management
This article suggests using the idea of isoguarantees or the management of complicated financial processes and other processes depending upon them or in some way joining them together, emphasizing the importance of guaranty and reliability management ...
Aleksandras Vytautas Rutkauskas
doaj
ESG Uncertainty in Supply Chains: How Rating Divergence Shapes Buyer–Supplier Trade Credit
ABSTRACT Uncertainty in environmental, social, and governance (ESG) ratings has raised concerns about the reliability of sustainability evaluations and their consequences for interfirm relationships. Although prior research has highlighted firm‐level financial outcomes of ESG rating divergence, little is known about its implications for buyer–supplier ...
Liukai Wang, Na A., Yu Gong, Steve Brown
wiley +1 more source

