Results 231 to 240 of about 1,211,501 (366)

Sustainability Performance, National Culture, and Corporate Financial Performance

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Given the increasing global importance of sustainability performance and reporting, along with prior mixed results in the literature, we examine the impact of country‐specific attributes on sustainability reporting. Specifically, we examine the impact of national culture and legal origin on sustainability performance and how national culture ...
Jagjit Saini   +2 more
wiley   +1 more source

ESG Rating Disagreement and Sustainability Reporting: The Role of Reporting Standards and Assurance Practices

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Though environmental, social, and governance (ESG) ratings have the common ambition of measuring companies' sustainability‐related risks, their usefulness is undermined by the issue of disagreement among diverse ESG ratings. Among the determinants of ESG disagreement, this paper focuses on the input information used by rating agencies, with ...
M. Arena   +4 more
wiley   +1 more source

Do Sustainability‐Linked Bonds Pay Lower Interest Rates?

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainability‐Linked Bonds (SLBs) are a recent phenomenon in debt financial markets that is attracting increasing attention in the literature. Nevertheless, there is still very little evidence on the potential existence of a so‐called interest premium, reflecting the investors' willingness to accept lower expected returns for holding SLBs as ...
Alfons Oude Lansink, Magdalena Kapelko
wiley   +1 more source

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