Results 41 to 50 of about 698,909 (203)

Orchestrating Green Transformation: How AI Adoption Enables Corporate Carbon Neutrality

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT As carbon neutrality has become a central goal of global climate governance, how firms achieve low‐carbon transformation has emerged as a critical research issue. However, prior studies have primarily focused on macro‐ or industry‐level analyses, offering limited and fragmented insights into how digital technologies—particularly AI—affect firm‐
Xiaonan Dong, Sungjin Son
wiley   +1 more source

A Stochastic Linear Programming Model for Asset Liability Management: The Case of an Indian Insurance Company [PDF]

Asset - Liability management is one of the most critical tasks for any financial institution for determining its cushion against the risk and the net returns.
Basu Shankarshan, Tiwari Apoorva, Garg Ankur, Dutta, Goutam   +3 more
core  

Mapping Corporate Environment, Social, and Governance Discourses: Analysis of Korean Companies' Sustainability Reports (2014–2024)

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporations increasingly use Environmental, Social, and Governance (ESG) reports to articulate their commitments, priorities, and performance in sustainability governance. This study examines how Korean firms have configured and reconfigured their sustainability discourses across industries and time using 634 sustainability reports (2014–2024)
Taedong Lee, Sinjae Kang, Dian Wahyu Utami, Bohae Na   +3 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

Digitalization in Sustainability Reporting and Text Attributes of Non‐Financial Disclosure: Evidence From Italian Listed Companies

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Recent regulatory initiatives, including the EU Corporate Sustainability Reporting Directive (CSRD), are reinforcing the demand for more structured, transparent, and accessible sustainability reporting. However, empirical evidence on how digital tools influence the narrative dimension of these disclosures remains limited.
Francesco Sotti, Elettra Giulia Beatrice Bandi, Patrizia Tettamanzi   +2 more
wiley   +1 more source

Drivers of Sustainability Disclosure in the Healthcare Sector: Empirical Evidence From Portugal

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the determinants of online sustainability disclosure in the Portuguese public hospital sector, contributing to the growing literature on sustainability disclosure in healthcare organizations from a context that remains largely underexplored.
Yolanda Ramírez, Francisco Montero
wiley   +1 more source

Climate Risks and Firm Value: Evidence From the Agribusiness Industry

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates how climate risks influence the firm value of agribusiness companies worldwide relative to firms operating in other sectors, emphasizing investors' responses to corporate climate risk management and exposure to climate‐related risks.
Elise Soerger Zaro, Lorrana Damaris Soares Garcia, Paulo Henrique Hoeckel   +2 more
wiley   +1 more source

Rethinking a positive‐sum game: US FDI location decisions in the presence of Chinese FDI

Global Strategy Journal, EarlyView.
Abstract Research Summary This study examines how rising Chinese outbound foreign direct investment (OFDI) in third‐country markets shapes US MNEs' foreign direct investment location decisions amid escalating US–China geopolitical rivalry. US firms initially benefit from complementary co‐location dynamics, as Chinese OFDI—particularly in infrastructure—
Injae Jeon, Jon Jungbien Moon
wiley   +1 more source

Towards climate‐conscious corporate restructuring: A comparative exploration of English and Bhutanese legal frameworks

International Insolvency Review, EarlyView.
Abstract This paper conducts a comparative legal analysis of corporate restructuring frameworks in England and Bhutan, examining their capacity to integrate climate variability considerations and promote sustainable business practices. It discusses the procedural mechanisms for restructuring financially distressed enterprises available under the law of
Eugenio Vaccari, Migmar Lham
wiley   +1 more source

Rethinking law in books versus law in action in China's first experiment of a personal insolvency regime: Towards a more debtor‐oriented procedural design

International Insolvency Review, EarlyView.
Abstract Although a local experiment, the promulgation of the Regulations of Shenzhen Special Economic Zone on Personal Bankruptcy (SPBR) in 2020 was hailed as a significant milestone in China's insolvency lawmaking which has thus far addressed only corporate insolvencies.
Jenny Fu, Jin Chun
wiley   +1 more source