Earnings Quality and ESG Performance in Energy and Utilities: What Really Matters?
ABSTRACT The paper investigates the controversial relationship between firms' earnings quality and environmental, social and governance (ESG) performance, focusing on the energy and utility sectors given their significant regulatory pressures, environmental impact, and capital‐intensive nature, which render ESG performance particularly important for ...
Antonios Persakis +2 more
wiley +1 more source
Study on the behavioral decision of multiple subjects of agricultural green production under the double carbon target in China. [PDF]
Zhang X +6 more
europepmc +1 more source
ABSTRACT This study examines the environmental, social and governance (ESG) scoring methodologies used by Bloomberg and S&P Global through the lens of Data Envelopment Analysis (DEA). It addresses a notable gap in the literature by identifying the underlying factors that shape ESG scores and providing practical insights for companies seeking to ...
Philipe Balan +4 more
wiley +1 more source
Navigating carbon neutrality: policy pathways and consistency on industrial decarbonization in China. [PDF]
Zhou C +3 more
europepmc +1 more source
Climate Change Laws and European Stock Markets: An Event Analysis
ABSTRACT Under the context of the climate change we assess the impact of EU's legislative initiative on European stock markets. Specifically, we focus on its impact on energy and Environmental Social Governance (ESG) sectors for equity returns and volatility for a representative basket of EU countries (participating also in Eurozone) as well as ...
Theodoros Bratis +2 more
wiley +1 more source
The impact of global value chains embeddedness on the carbon emission efficiency of manufacturing firms. [PDF]
Shi Y, Yang S.
europepmc +1 more source
Changes in e-cigarette use and related behaviors following the 2022 e-cigarette tax increase in China: A prospective longitudinal observational study. [PDF]
Yang T, Peng S, Cottrell RR.
europepmc +1 more source
In Vitro Study on the Effects of Rhododendron mucronulatum Branch Extract, Taxifolin-3-O-Arabinopyranoside and Taxifolin on Muscle Loss and Muscle Atrophy in C2C12 Murine Skeletal Muscle Cells. [PDF]
Lee HS +11 more
europepmc +1 more source
Green accounting and ESG-driven eco-efficiency in European financial institutions: A two-stage DEA-CRITIC-TOPSIS evaluation. [PDF]
Sklavos G +3 more
europepmc +1 more source

