Results 41 to 50 of about 88,152 (258)

Translating Sustainable Development Goals‐Oriented Business Practices Into Sustainable Development: Practice Maturity, Managerial Gender, and Organizational Results

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Despite growing interest in SDG‐oriented business practices, limited attention has been paid to how practice maturity and managerial gender jointly shape the translation of sustainability initiatives into Sustainable Development and organizational results.
Juan Antonio Giménez Espín, Isabel María Martínez Conesa, Pedro Antonio Martín Cervantes   +2 more
wiley   +1 more source

Environmental, Social and Governance Disclosures at the Intersection of Micro and Macro Factors: Evidence From Emerging and Developed Markets

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how macroeconomic and firm‐level financial factors shape environmental, social and governance (ESG) disclosures across different institutional environments. The study utilises 41,060 firm‐year observations from 14 developed and emerging economies covering the period 2015–2024.
Okan Garip, Talha Gezgin
wiley   +1 more source

Do Firms Disclose Financially Material ESG Risks? Evidence From Japanese Food and Beverage Firms Using a Text Match Pretrained Transformer

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study develops a financial materiality‐oriented measure of ESG disclosure and examines how sustainability disclosures respond to evolving regulatory frameworks. Focusing on listed food and beverage firms in Japan from 2020 to 2024, we apply the Text Match Pretrained Transformer (TMPT) to assess the semantic relevance between disclosures ...
Siyu Shen, Chao Li, Jun Xie, Hidemichi Fujii, Alexander Ryota Keeley, Shunsuke Managi   +5 more
wiley   +1 more source

ESG Performance and Corporate Bankruptcy Risk: A Pan‐European Analysis

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study analyzes how Environmental, Social, and Governance (ESG) performance affects bankruptcy risk, using data from publicly listed firms across 17 European countries over a 21‐year period. We find that higher ESG scores are significantly associated with lower bankruptcy risk, as proxied by Z‐score.
Athanasios P. Fassas
wiley   +1 more source

Unemployment insurance and personal bankruptcy [PDF]

Bankruptcy
Kartik Athreya
core  

Do Legal Origins Shape the Nexus Between Environmental, Social, and Governance Performance and Financial Performance in Europe

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines whether the relationship between environmental, social, and governance (ESG) performance and financial performance varies across legal systems in Europe. Drawing on institutional theory, we argue that legal origins shape how sustainability practices translate into financial outcomes.
Nuria Alcalde‐Fradejas, Inés Pérez‐Soba, Marisa Ramírez‐Alesón   +2 more
wiley   +1 more source

Predicting Corporate Social Ratings Using Machine Learning Models

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study predicts Korean firms' environmental, social, and governance (ESG) social ratings by integrating firm‐performance indicators, human resource management indicators based on Global Reporting Initiative (GRI) Social Standards, and Job Planet‐based employee‐experience signals.
Eunjung Jung, Ahrom Kang, Joongsan Oh
wiley   +1 more source

Legal reform and aggregate small and micro business bankruptcy rates: Evidence from the 1997 Belgian Bankruptcy Code. [PDF]

Bankruptcy; Business;
Dewaelheyns, Nico, Van Hulle, Cynthia
core  

Soil Carbon Markets in the Making: Power Relations and Matters of Concern in Offsetting and Insetting

Environmental Policy and Governance, EarlyView.
ABSTRACT This paper investigates emerging soil carbon markets and seeks to identify the groups of actors and power relations that constitute their structure and function. Voluntary soil carbon markets (VSCMs) are emerging globally as a key mechanism for generating carbon removals as part of climate mitigation efforts.
Philippa Simmonds, Julie Ingram, Damian Maye   +2 more
wiley   +1 more source

Bankruptcy and small business - lessons from the US and recent reforms [PDF]

Konkurs, Klein- und Mittelunternehmen, Insolvenzrecht, Rechtsreform, Vereinigte Staaten, Bankruptcy, Small and medium-sized enterprises, Bankruptcy law, Legal reform, United ...
Michelle White
core