Results 231 to 240 of about 10,432 (303)

Governance Drivers of Fossil Fuel Divestment: Evidence From Global Banks

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Climate change poses increasing transition risks for the banking sector, as financial institutions remain exposed to fossil fuel activities despite growing sustainability commitments. This study examines whether corporate governance influences banks' decisions to adopt fossil fuel divestment policies.
Rosella Carè, Massimiliano Cerciello, Nathalie Lévy, Simone Taddeo   +3 more
wiley   +1 more source

Lower margins are tied to companies’ ESG rating rather than to low-carbon assets

, 2023
Fricaudet M, Ameli N, Smith T.
europepmc   +1 more source

Innovation and Growth Investment Through Capital Expenditure as a Channel and Boundary Condition Between Financial Performance and Corporate Reputation

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the role of capital expenditure in the relationship between financial performance and corporate reputation. Using moderation and mediation analyses based on multiple regressions with bootstrapping, we examined data from 121 airlines from 46 countries during 2007–2023.
Larissa M. Batrancea, Andreas‐Daniel Cocis, Ioan Dan Morar   +2 more
wiley   +1 more source

Comprehensive credit scoring datasets for robust testing: Out-of-sample, out-of-time, and out-of-universe evaluation. [PDF]

Data Brief
Mushava J, Murray M.
europepmc   +1 more source

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley   +1 more source

Understanding the coupling of non-metallic heteroatoms to CO₂ from a Conceptual DFT perspective. [PDF]

J Mol Model
Ferrer M, Elguero J, Alkorta I, Azofra LM.   +3 more
europepmc   +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

Example dependent cost sensitive learning based selective deep ensemble model for customer credit scoring. [PDF]

Sci Rep
Xiao J, Li S, Tian Y, Huang J, Jiang X, Wang S.   +5 more
europepmc   +1 more source

Hydride Materials for Advanced Electrochemical Energy Storage: Progress and Perspectives

EcoEnergy, EarlyView.
Hydrides are emerging as functional materials for low‐carbon electrochemical energy storage. Complex hydrides provide polyanionic electrolyte frameworks for all‐solid‐state, Li–S, and multivalent batteries; hydride ion conductors enable H− transport for emerging hydride‐based cells; and metal hydrides offer established electrode chemistries for Ni–MH ...
Taehyun Kim, Taegyoung Lee, Huijeong Oh, Shin‐ichi Orimo, Sangryun Kim   +4 more
wiley   +1 more source

Effects of Interventions to Improve Access to Financial Services for Micro, Small, and Medium-Sized Enterprises in Low- and Middle-Income Countries: An Evidence and Gap Map. [PDF]

Campbell Syst Rev
Dela Cruz NAO, Villanueva ACB, Tolin L, Disse S, Lensink R, White H.   +5 more
europepmc   +1 more source