Results 101 to 110 of about 6,264 (265)
ESG Assurance and Dividends: Evidence From 18 Countries in Africa
ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley +1 more source
Delegation versus authority [PDF]
"Das Papier untersucht die Bestimmungsgründe für die Delegation von Entscheidungen in Organisationen. Wir betrachten eine Prinzipal-Agent Beziehung, in der eine Entscheidung getroffen werden muss, die vertraglich nicht festgeschrieben werden kann.
openaire +2 more sources
ABSTRACT Despite growing research on explicating travelers' decision‐making processes regarding greener travel options, there remains potential for exploring nuances of different factors and mechanisms that may encourage higher green travel. Grounded in the propositions of the push–pull–mooring framework, our study attempts to explicate whether eco ...
Chuhong Wang +3 more
wiley +1 more source
ABSTRACT This study examines the impact of independent female directors (IFDs) on green innovation (GI) among Chinese‐listed firms from 2008 to 2023. Additionally, we investigate the moderating effects of ownership structure and market competition on the relationship between IFD and GI.
Muhammad Usman +4 more
wiley +1 more source
Nudging ESG Investments via Digital Financial Advising: Evidence From an Investment Game Experiment
ABSTRACT The influence of financial advisors on retail investors' sustainable investment choices remains surprisingly underexplored, despite their potential to shape investment behavior. This study uses an experimental design to examine how sustainability‐related information provided by a digital (simulated) financial advisor affects individual demand ...
Caterina Lucarelli +2 more
wiley +1 more source
Green Talk, Costly Walk: The Financial Cost of Greenwashing
ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
wiley +1 more source
Current Trends and Future Research in Management Control for Sustainability in Retail
ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
wiley +1 more source
Principals' problems in using and delegating authority
Authority is being seen as a very crucial tool of achieving organizational effectiveness by almost all scholars in the field of organizational administration. The purpose of this research was to determine the problems which primary school administrators face during exercising of their authority as perceived by 211 primary school administrators ...
Yucel, Z, Tanriogen, A
openaire +2 more sources
Strategic Impact of EU Taxonomy on Pharmaceutical Firms' Performance
ABSTRACT Sustainability has become a central concern in economic policy and corporate governance, increasingly formalised through regulatory frameworks of the European Union (EU). The European Commission has published the EU Taxonomy, which allows economic activities and their contribution to sustainability to be analysed, taking into account ...
Alicia Ramírez‐Orellana +3 more
wiley +1 more source

