Results 221 to 230 of about 355,732 (359)

The Impact of Cash Flow Volatility on Cash-Cash Flow Sensitivity

open access: yesIOSR Journal of Business and Management, 2014
Umair Tahir, Naeem Ullah
openaire   +1 more source

Landscape of Research on Accounting Scope 3 Emissions: A Review of Methodologies and Data

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Scope 3 emissions have been proposed as a critical metric for evaluating corporate carbon footprint, identifying emission sources, and developing mitigation solutions. Yet, widespread corporate reporting of Scope 3 emissions remains limited, highlighting a critical gap in both research and practice.
Zeyu Wang   +3 more
wiley   +1 more source

A Social Risk‐Based Approach Supporting Corporate Sustainability Reporting Directive Framework

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Social sustainability is difficult to measure due to its qualitative and context‐specific nature. However, regulatory pressure and stakeholder expectations increasingly require organisations to disclose robust and verifiable information. In this context, the European Corporate Sustainability Reporting Directive (CSRD) sets new sustainability ...
Monica Serreli   +2 more
wiley   +1 more source

Does ESG Performance Reduce Default Risk in Insurance Firms? Evidence From Life and Non‐Life Sectors

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines whether environmental, social, and governance performance is associated with lower default risk in European insurance firms, and whether the strength of this association differs between life and non‐life business models.
S. Miani, M. Mantovani, E. Palmieri
wiley   +1 more source

Do Investors React Differently to GHG Emission in Stock Pricing Across Firms? Evidence From Commonwealth African Countries Using a Novel Wavelet‐Enhanced QQR Approach

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the intricate and asymmetric relationship between corporate greenhouse gas emission disclosure and stock returns and crash risks, focusing on listed firms in six Commonwealth African countries characterized by regulatory fragility, limited investor protection, and growing climate vulnerability.
Idorenyin J. Okon   +2 more
wiley   +1 more source

The state value. [PDF]

open access: yesPLoS One
AbdElaal MA, Elmohamady NM.
europepmc   +1 more source

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